Determination of "Establishment" for UK VAT HELP
Im looking for some help and clarification on my latest performance notification. Im unsure on exactly what it is i need to submit so anyone with any answers would be hugely appreciated. Here it is:
I operate my business through a Limited Company or Partnership (or similar)
If you have registered, and operate, your Sell on Amazon account through an incorporated company or partnership (or similar) then you will be required to provide the following documentation to Amazon.
1. Evidence of VAT Registration (If registered)
Provide evidence of your VAT registration number ensuring that:
the registered name in HMRC VRN Checker is associated with your registered name on Amazon; and
the registered address in HMRC VRN Checker is associated with your registered address on Amazon.
If this information is not aligned, it may not be accepted by Amazon. Work with your Tax Advisor to ensure this is updated correctly with the relevant tax authority.
If you are not required to be VAT registered in UK, please provide an explanation including any supporting evidence.
-So to start with I'm not VAT registered yet due tot he fact we haven't hit the 85K threshold in the UK. What evidence do i need to submit to prove this?
2. Evidence of physical operations at your stated UK business address
You must provide two documents, one from each category:
Category A
A recent UK council tax bill or business rates of the current year addressed to the company or a director/Partner of the company; or
A recent utility bill issued less than 180 days ago addressed to the company or a director/Partner of the company or; or
If you are using a shared working space, either your licence agreement, or copies of invoices for payment of rent, in the your name with the shared working space provider for a period of 6 months or longer.
- here i don't actually operate and trade from my business address, all of my selling is done FBA. Therefore i don't have council tax bills or business rate or utility bills etc related to the business. SO what do i submit?
Category B
A recent copy of an invoice addressed to the company as its primary place of business for goods or services that it has used to operate its business
- Here what do they mean by this? will an invoice from one of my suppliers with my name and address on it be suitable?
If the documents are issued in the name of the director/Partner, such director/Partner should be listed in UK Company House.
Documents for locations that are virtual offices or mail forwarding locations do not qualify as proof that you have UK primary place of business address. You will need to provide proof of a physical address.
3. Evidence of registration of your legal entity/partnership at the UK Company House
Provide an extract from your trade registry from UK Companies House which includes the following information:
Registered legal name;
Registered address; and
A list of all registered Directors of this legal entity.
If this information is not aligned with your Sell on Amazon account then it may not be accepted by Amazon. Work with your Tax Advisor to ensure this is updated correctly with the relevant authority or in Seller Central.
4. Proof of Identity and UK residence of the Directors / Partners (or similar)
Provide the following documentation to evidence the identity and UK residence of your directors/partners per the trade registry:
Proof of Identity
Full valid passport; or
Full valid driving licence.
Proof of Residence in the UK
Full UK photo card driving licence bearing residential address (if not already used as your proof of identity); or
UK council tax bill for the current year; or
Bill from utility company in the name of the director/partner, which is not older than 180 days; or
UK mortgage statement; or
TV licence letter or Direct Debit schedule. This should confirm the name, address and existence of TV licence; or
Electoral roll search in the name of the director/partner; or
Phone bill – landline only in the name of the director/partner, which is not older than 180 days.
If any of your directors does not reside in the UK, provide a written confirmation of this in your email. There is no requirement to provide documentary evidence.
5. Proof of Permanent Employment and UK Bank Account
If 50% or more of your Directors are non-UK residents then provide two documents, one from each category:
Category A
HMRC correspondence demonstrating the Selling Partner has registered with HMRC for PAYE, less than 120 days old; or
PAYE demand from HMRC or a screenshot of the PAYE return submission, accompanied by pay slip or P60 for the employee less than 120 days old.
Category B
A statement from local bank account in the name of the company/partner/director, dated less than 120 days old.
This number 5 i don't get either what exactly am i being asked to submit?
If anybody could please help me submit exactly what i need to submit so i don't wake up one day with a deactivated account and lost money then i would be extremely grateful. Thank you in advance!
Determination of "Establishment" for UK VAT HELP
Im looking for some help and clarification on my latest performance notification. Im unsure on exactly what it is i need to submit so anyone with any answers would be hugely appreciated. Here it is:
I operate my business through a Limited Company or Partnership (or similar)
If you have registered, and operate, your Sell on Amazon account through an incorporated company or partnership (or similar) then you will be required to provide the following documentation to Amazon.
1. Evidence of VAT Registration (If registered)
Provide evidence of your VAT registration number ensuring that:
the registered name in HMRC VRN Checker is associated with your registered name on Amazon; and
the registered address in HMRC VRN Checker is associated with your registered address on Amazon.
If this information is not aligned, it may not be accepted by Amazon. Work with your Tax Advisor to ensure this is updated correctly with the relevant tax authority.
If you are not required to be VAT registered in UK, please provide an explanation including any supporting evidence.
-So to start with I'm not VAT registered yet due tot he fact we haven't hit the 85K threshold in the UK. What evidence do i need to submit to prove this?
2. Evidence of physical operations at your stated UK business address
You must provide two documents, one from each category:
Category A
A recent UK council tax bill or business rates of the current year addressed to the company or a director/Partner of the company; or
A recent utility bill issued less than 180 days ago addressed to the company or a director/Partner of the company or; or
If you are using a shared working space, either your licence agreement, or copies of invoices for payment of rent, in the your name with the shared working space provider for a period of 6 months or longer.
- here i don't actually operate and trade from my business address, all of my selling is done FBA. Therefore i don't have council tax bills or business rate or utility bills etc related to the business. SO what do i submit?
Category B
A recent copy of an invoice addressed to the company as its primary place of business for goods or services that it has used to operate its business
- Here what do they mean by this? will an invoice from one of my suppliers with my name and address on it be suitable?
If the documents are issued in the name of the director/Partner, such director/Partner should be listed in UK Company House.
Documents for locations that are virtual offices or mail forwarding locations do not qualify as proof that you have UK primary place of business address. You will need to provide proof of a physical address.
3. Evidence of registration of your legal entity/partnership at the UK Company House
Provide an extract from your trade registry from UK Companies House which includes the following information:
Registered legal name;
Registered address; and
A list of all registered Directors of this legal entity.
If this information is not aligned with your Sell on Amazon account then it may not be accepted by Amazon. Work with your Tax Advisor to ensure this is updated correctly with the relevant authority or in Seller Central.
4. Proof of Identity and UK residence of the Directors / Partners (or similar)
Provide the following documentation to evidence the identity and UK residence of your directors/partners per the trade registry:
Proof of Identity
Full valid passport; or
Full valid driving licence.
Proof of Residence in the UK
Full UK photo card driving licence bearing residential address (if not already used as your proof of identity); or
UK council tax bill for the current year; or
Bill from utility company in the name of the director/partner, which is not older than 180 days; or
UK mortgage statement; or
TV licence letter or Direct Debit schedule. This should confirm the name, address and existence of TV licence; or
Electoral roll search in the name of the director/partner; or
Phone bill – landline only in the name of the director/partner, which is not older than 180 days.
If any of your directors does not reside in the UK, provide a written confirmation of this in your email. There is no requirement to provide documentary evidence.
5. Proof of Permanent Employment and UK Bank Account
If 50% or more of your Directors are non-UK residents then provide two documents, one from each category:
Category A
HMRC correspondence demonstrating the Selling Partner has registered with HMRC for PAYE, less than 120 days old; or
PAYE demand from HMRC or a screenshot of the PAYE return submission, accompanied by pay slip or P60 for the employee less than 120 days old.
Category B
A statement from local bank account in the name of the company/partner/director, dated less than 120 days old.
This number 5 i don't get either what exactly am i being asked to submit?
If anybody could please help me submit exactly what i need to submit so i don't wake up one day with a deactivated account and lost money then i would be extremely grateful. Thank you in advance!
0 replies
Seller_ZVAz3d5lZuGid
MANY of us are having to do this, and there are several threads about it and you just have to follow the requirements in the email. You need to go to the URL that will be in the first email you received for what to send.
I have already submitted a multitude of documents, and yet every day they are coming back asking for further evidence/proof. it is proving to be a nightmare.
Seller_ZVAz3d5lZuGid
Here is one of the threads:
https://sellercentral-europe.amazon.com/seller-forums/discussions/t/d7d6c2bc-df74-4d7a-94af-20bfdae641b4?postId=f7f16cb8-255b-4437-8242-f930696d1260