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This article applies to selling in: United Kingdom

Australia Goods and Services Tax (GST)

Note: The information on this page does not constitute tax, legal or other professional advice and must not be used as such. You should consult your professional advisers if you have any questions.

Amazon to charge Australia GST to AU Sellers for remote services

The Australian government has implemented a new legislation that will require non-resident organisations that provide remote services, such as Amazon, to collect GST from resident-Australian sellers on these services. Note that this rule is only applicable for resident-Australian sellers who are not registered for GST. The new rule will take effect on 1 July 2017.

If you are an Australian seller registered for GST, you will need to provide your Australian Business Number (ABN) to Amazon by 30 June 2017, to confirm that you are GST registered in Australia. GST registered sellers will not have a GST charge of 10% applied on their Selling on Amazon fees.

To provide Amazon with your ABN:

  1. In Seller Central, go to Settings and click Account Info.
  2. Under Tax Information, click VAT Information.
  3. Click Add New VAT/GST Registration Number.
  4. From the Select Country drop-down, select Australia.
  5. Enter your Australian Business Number (ABN).
  6. Click I accept and acknowledge all conditions set out in the Tax registration agreement.
  7. Click Save.

Note: When you click on Add VAT number, you agree to the conditions set out in the Tax registration agreement.

If you are a resident-Australian seller who is not GST registered in Australia, the new rule requires Amazon to collect and remit Australian GST at a standard rate of 10% on the Selling on Amazon fees you pay.

You can also refer to the Australian GST Tax page for more information. To understand how this regulation affects your Selling on Amazon account, visit the Australian Taxation Office website.

How does this apply to my selling account?

If you are a resident of Australia, you will be liable to pay Australian GST in addition to your Selling on Amazon Fees. However, if you are GST registered and have provided Amazon with an Australian Business Number (ABN) as confirmation that you are GST registered in Australia, you do not have to pay these charges.

How do I obtain an Australian Business Number?

You can register for an Australian Business Number (ABN) online. Please note that we will charge you the GST unless you are registered for GST in Australia, and have provided an ABN to us. For more information, refer to the Australian Taxation Office website and Apply for an ABN.

I am not an Australian resident; will Amazon charge my account Australian GST fees?

If you are not a resident of Australia, Selling on Amazon fees through your selling account will not be subject to Australian GST collection. Consult your tax advisor to help you understand if you have any Australian GST obligations in Australia.

How is Australian GST charged?

Amazon will charge Australian Sellers a standard rate of 10% on the Selling on Amazon fees, if the Seller does not have a valid Australian Business Number on file.

Amazon will begin calculating and collecting Australian GST fees effective from 1 July 2017.

Why is Amazon continuing to collect Australian GST when I have provided a valid Australian Business Number?

Amazon will not calculate and collect Australian GST if you have provided an Australian Business Number as confirmation that you are GST registered in Australia.

However, there may have been GST collected on the orders due to timing. Amazon calculates Australian GST when an order is placed, and charges it to the seller account when the order is shipped. Therefore, Australian GST may have been collected on orders placed prior to the time you provided your Australian Business Number.

I updated my information to reflect my current address, which is outside Australia. Why is Amazon continuing to collect Australian GST?

Amazon calculates Australian GST fees when an order is placed, and collects it when an order is shipped. If the information you provided at the time of shipment indicates you are a resident of Australia, you will be charged Australian GST against your seller account. This could have occurred if there were pending orders before you updated your current address and payment information.

Go to Seller Account Information and review each section to ensure that all of your information is complete and accurate.

Note that there may be several addresses and payment methods associated with your seller account.

I am no longer a resident of Australia, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged Australian GST to my seller account?

Amazon is required to charge and remit Australian GST based on the information in your seller account. At the time the GST was calculated and collected, Amazon had enough information to associate your account with Australia. Amazon cannot refund Australian GST without a valid Australian Business Number.

How do I receive a refund for previously-charged Australian GST on my seller account?

You may request a refund for previously charged Australian GST once you have provided Amazon with a valid Australian Business Number as confirmation that you are GST registered in Australia.

To request a refund:

  1. Submit your Australian Business Number to Amazon by following the process listed on this page.
  2. Contact Amazon Seller Support through the Contact us form.
    1. Choose Selling on Amazon.
    2. Click Other issues and then Tax Questions.
    3. Under What are your tax questions, request a refund of the Australian GST charged to your seller account.
      Note: It can take up to 90 days to process Australian GST refund requests.
  3. You will receive an update for your case when your request has been processed. The update will provide the estimated date you can expect to receive a refund in your seller account if your request is approved.

Will Amazon provide me with an invoice for any Australian GST collected on Selling on Amazon fees?

Amazon is not required to issue tax invoices under the Australian legislation. All monthly activity can be found in date range reports. You can view these reports by going to Seller Central > Reports > Payments > Date Range Reports > and selecting a transactional report for a particular time rame.

Can Amazon help me with my tax return?

While we are committed to helping sellers, we do not provide tax advisory or compliance services. Please contact a tax advisor.

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