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This article applies to selling in: United Kingdom

Types of Filings

In general, all VAT-related periodic filings are included in VAT Services on Amazon. VAT filings means: Periodic VAT return, EC Sales and Purchases Lists, Intrastat statistical declarations and annual VAT returns. Country-specific VAT and Customs legislation might define additional reporting requirements to be fulfilled on a periodic basis. In case of doubt, please reach out to your tax agent for clarification.

Below we list some examples of VAT filings that are included:

  • VAT Return: A VAT return is submitted periodically to the tax authorities to declare all your VAT-relevant activities in that period. The information in the filing will include VAT collected from buyers in the period, VAT paid to suppliers in the period, cross-border sales, cross-border acquisitions, and imports and exports. This information is used by the tax authorities to calculate your VAT liability for the period.
  • Intrastat: Intrastat is the filing used to collect information and to produce statistics on the trade in goods between countries of the European Union (EU). VAT-registered businesses that trade in goods with other EU member states above a certain threshold (thresholds vary by country) are required to provide statistical-relevant details of transactions. Intrastat filings belong to the following subcategories:
    1. Intrastat Arrivals – Filing that reports all acquisitions of goods into a country.
    2. Intrastat Dispatches – Filing that reports all dispatches of goods from a country.
  • EC Sales List: EC Sales List (ESL) is a filing used by member states to ensure that EU cross-border B2B sales of goods have been correctly accounted for. If you are supplying goods or services to VAT-registered buyers in another EU country, you must declare those supplies in ESL.
  • EC Purchase List: EC Purchase List (EPL) is a filing used by some member states to ensure that EU cross-border B2B acquisitions of goods have been correctly accounted for. If you are buying goods or services from suppliers in another EY country, you might need to declare those purchases in EPL.
  • DEB (Declaration d’echanges des biens): A DEB is a filing that is used to report intra-Community trade in goods from France with other EU countries. DEB filings belong to the following subcategories:
    1. DEB Arrivals – Filing that reports all acquisitions of goods into France.
    2. DEB Dispatches – Filing that reports all dispatches of goods from France.
  • Control Statement: A filing that reports the complete list of transactions that are included in VAT return, with details of invoices. The control statement is submitted along with the VAT return in the Czech Republic.
  • Spesometro: A filing that reports the complete list of transactions in Italy that falls into the categories of domestic business to business (B2B) sales, domestic purchases and B2C sales where the invoice value is greater than EUR 3,600.00. The details of invoices are reported for every transaction.
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