Recently, Amazon has implemented a new system that requires sellers to upload an invoice for each sale. From our perspective, Amazon should reconsider this requirement for the following reasons:

(1) Amazon is executing sales on behalf of the sellers, and each item sold includes a 5% VAT. By law, VAT returns for each quarter are payable to the Federal Tax Authority based on the invoices received from Amazon. If Amazon insists on uploading an invoice for each individual sale, it effectively means the same item is sold twice, and VAT would be payable twice. This is illogical.

(2) If a customer requests an invoice for goods purchased and is registered for VAT to claim a refund on inputs and expenses, Amazon should provide the customer's full name and VAT number. However, this is not the case. Furthermore, if a tax invoice is raised in our data system and the customer returns the product after VAT has been paid to the FTA, it could result in a lengthy process to resolve the issue in the following VAT return quarter.

(3) Requiring the sellers to upload an invoice for each individual sale is practically impossible because it is time-consuming and could lead to deficiencies in inventory management and sales performance.