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This article applies to selling in: United Kingdom

Tax on Remote Services FAQ

Tax on Remote Services FAQ

Important: 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 advisor if you have any questions about your tax obligations.

What are remote services and when are they subject to tax?

Many jurisdictions have enacted ‘remote services’ tax rules, which require non-resident service providers (like Amazon) to charge, collect and remit value added taxes (‘VAT’) which includes VAT, GST, consumption tax and other similar transaction taxes from their customers (like Selling Partners on Amazon online stores). In most countries, the services in scope for taxation are referred to as ‘Electronically Supplied Services’ (‘ESS’), although the scope varies by country and in some cases includes almost all services provided by a remote supplier.


  1. Delivered over the internet
  2. Essentially automated and involves minimal human intervention
  3. Would be impossible to provide without information technology

When does Amazon charge tax on remote services?

In most jurisdictions, listing fees, such as Selling on Amazon (‘SoA’), and advertising fees, such as Amazon Sponsored Advertising (‘advertising’) fall within the definition of remote services and ESS tax rules. Fulfilment by Amazon (‘FBA’) and related fees generally fall outside of the scope of such rules.


    • For example: Your business is located in Germany and you purchase SoA to make sales on



How do I provide my Tax ID to Amazon?

Your Business Location If I provide my Tax ID, will my fees be taxed? If I DO NOT provide my Tax ID, will my fees be taxed?
European Union No Yes
Non-EU Countries in Europe
Albania (AL) No Yes
Belarus (BY) No Yes
Canary Islands (IC) No Yes
Iceland (IS) No Yes
Norway (NO) No Yes
Serbia (RS) Yes Yes
United Kingdom (GB) No Yes
Armenia (AM) No Yes
India No Yes (advertising only)
Indonesia Yes Yes
Malaysia (MY) Yes Yes
Saudi Arabia (SA) No Yes
Singapore (SG) No

Yes (SoA only)

Note that new rules take effect from 1 January, 2022, that will bring ads services in-scope of ESS rules.

South Korea (KR) No Yes
China-Taiwan No Yes
United Arab Emirates (UAE) No Yes
South Africa (ZA) Yes Yes
Australia (AU) No Yes
New Zealand (NZ) No Yes
North America
Bahamas Yes Yes
Barbados (BB) Yes Yes
Canada (CA) No Yes
British Columbia (CA-BC) Yes Yes
Saskatchewan (CA – SK) Yes Yes
Quebec (CA-QC) No Yes
Costa Rica (CR) Yes Yes
South America
Chile (CL) No Yes
Colombia (CO) No Yes (advertising only)
Russia (RU) Yes Yes
Turkey (TR) No Yes

How does Amazon determine my location?




What is my business address?






What are my default shipping address and return address?

The default shipping address you provide must represent the main address from which you self-fulfil orders. Note that this address may be used by Amazon to determine the originating jurisdiction for your sales.




Where can I find invoices in my Seller Central Account?




I do not have a Tax ID or VAT ID. How do I get one?

The process of obtaining a Tax ID or VAT ID varies by jurisdiction. For more information, consult the relevant tax authority website or your Tax Advisor. If your country does not have VAT or does not tax remote services, you may still provide your VAT or other Tax ID in your Seller Central account.




To enquire if a refund is available:
    1. Choose Selling on Amazon
    2. Click on Other issues and then Tax Questions

Can Amazon help me with my tax return?

While Amazon is committed to helping our sellers, we do not provide tax advisory or compliance services. Contact your Tax Advisor if you have any questions about taxes or need assistance with your tax returns. Amazon maintains a list of third-party tax advisors as a resource for sellers. Amazon does not endorse the services of any tax advisor.


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