Which Amazon file should you use for VAT and accounting?
| Amazon file | Where to find it | Use for VAT / accounting | Do not use it for |
| Amazon VAT Transactions Report | Reports > Fulfilment by Amazon > Tax, or equivalent VAT report area | Sales flow classification, VAT country analysis, UNION-OSS, FC_TRANSFER, local sales, refunds and corrections | Full accounting close on its own |
| Tax Document Library / fee invoices | Seller Central tax documents area | Amazon commissions, FBA fees, storage, subscriptions, Amazon Ads and other service invoices | Reconstructing customer sales flows |
| Settlement / payment reports | Payments or settlement report area | Reconcile sales, refunds, fees, Amazon balances and bank payouts | Determining VAT treatment without transaction-level checks |
| Advertising invoices | Tax Document Library or advertising billing area, depending on account setup | Advertising costs and input VAT support | Declaring output VAT on product sales |
How to download the Amazon VAT Transactions Report
Seller Central menus change by marketplace, language and account type. The route is usually:
Log in to Seller Central.
Open Reports.
Go to Fulfilment by Amazon.
Open Tax or the equivalent VAT reporting area.
Select the Amazon VAT Transactions Report / Amazon VAT Transaction Report.
Choose the period, usually one month.
Download the file, preferably in CSV format for accounting checks.
If you cannot see the same labels, search the tax reporting area or the Tax Document Library. Amazon sometimes moves VAT reports between FBA reports and tax documents depending on the marketplace.
How to read VAT flows in the Amazon report
Start with the operational columns, not the totals. Column names can evolve, but the key fields to look for are:
TRANSACTION TYPESALE DEPART COUNTRYSALE ARRIVAL COUNTRYVAT rate and VAT amount columns
customer VAT number / buyer VAT status, when available
QTYCOST_PRICE_OF_ITEMS
Local Amazon sales
A local sale is usually a sale where the goods leave and arrive in the same country. In the report, filter:
SALE DEPART COUNTRY=SALE ARRIVAL COUNTRYTRANSACTION TYPE= sale or equivalent customer sale transaction
The VAT normally belongs in the local VAT return of that country. If the buyer is a business and a domestic reverse charge rule applies in that country, check the local rule before treating the transaction as standard rated.
B2C EU distance sales and UNION-OSS
An EU distance sale is a B2C sale where goods are dispatched from one EU Member State to a private customer in another EU Member State. Amazon may flag these sales with UNION-OSS.
For OSS sales, VAT is due at the rate of the customer's country of arrival. The OSS return can centralise the VAT payment for eligible B2C cross-border sales.
Intra-EU B2B sales
For B2B cross-border sales within the EU, do not rely on the destination country alone. You need evidence that the buyer is a taxable person.
Check:
customer VAT number present in the transaction data or invoice flow;
VAT number valid in VIES at the time of supply;
goods dispatched from one EU country to another;
VAT charged at 0 or treated under reverse charge;
transaction included in the relevant VAT return boxes and EC Sales List, where required.
If the VAT number is missing or invalid, the sale may fall back into B2C treatment. That can change the VAT country, the rate and the return.
Amazon FBA stock transfers
Amazon may move your goods between fulfilment centres. In the report, these movements are usually flagged as FC_TRANSFER or FC-TRANSFER.
These are not customer sales. There is no customer selling price. For VAT, however, an intra-EU transfer of your own goods can be treated as a deemed intra-Community supply in the departure country and a deemed intra-Community acquisition in the arrival country.
Use:
TRANSACTION TYPEto isolateFC_TRANSFER/FC-TRANSFER;SALE DEPART COUNTRYandSALE ARRIVAL COUNTRYto map the movement;QTYto confirm quantities moved;COST_PRICE_OF_ITEMSto value transfers where no sales price exists.
For Pan-European FBA, you generally need a VAT number in each country where your goods are stored. You do not automatically need a VAT number in every marketplace where you list products if no inventory is stored there, but FBA storage changes the analysis. An Amazon tax representative can handle registrations across multiple stock countries.
Returns, refunds and corrections
Refunds and credit notes must be matched back to the original sales flow. A refund on a local sale, an OSS sale and a B2B reverse charge transaction will not land in the same VAT boxes.
Do not net everything globally. Reconcile by country, transaction type and VAT regime.
Amazon fee invoices are separate documents
Amazon fees are not sales transactions. They are supplier invoices issued by Amazon or an Amazon entity for services provided to your business.
Download separately:
referral and commission invoices;
FBA fulfilment fees;
storage fees;
subscription fees;
Amazon Ads invoices;
processing fees and other service charges.
These documents are usually available in the Tax Document Library or the tax documents area of Seller Central. They support expense accounting and potential input VAT recovery, depending on the country, invoice issuer and your VAT status.
Monthly VAT close checklist for Amazon sellers
Download the Amazon VAT Transactions Report for the month.
Freeze the original CSV and work from a controlled copy.
Filter local sales where departure country equals arrival country.
Isolate
UNION-OSSB2C distance sales and reconcile VAT by customer country.Review B2B intra-EU sales: VAT number, VIES evidence, reverse charge and EC Sales List.
Extract
FC_TRANSFER/FC-TRANSFERstock movements and value them withQTYandCOST_PRICE_OF_ITEMS.Match refunds, returns and corrections to the original transaction type.
Download all Tax Document Library fee invoices.
Download settlement/payment reports and reconcile them to bank payouts.
Review VAT registrations for each country where Amazon stored your inventory.
See also: Amazon tax representative · EU stock transfers France VAT rules
FAQ
Is the Amazon VAT Transactions Report enough for VAT returns?
No. It is the main file for classifying sales flows, but it is not enough for a complete VAT and accounting close. You also need fee invoices from the Tax Document Library, settlement/payment reports and bank reconciliation evidence.
Where do I find the Amazon VAT Transaction Report?
In many accounts, the path is Reports > Fulfilment by Amazon > Tax. In other accounts, Amazon may expose the file through a tax reporting section or the Tax Document Library. Use the label Amazon VAT Transactions Report or Amazon VAT Transaction Report, depending on your interface.
How do I identify local Amazon sales?
Filter the report where `SALE DEPART COUNTRY` equals `SALE ARRIVAL COUNTRY`. These transactions are normally local sales and usually belong in the local VAT return of that country, subject to any domestic B2B reverse charge rule.
What does `UNION-OSS` mean in the Amazon report?
`UNION-OSS` usually flags eligible B2C EU distance sales that can be declared through the Union OSS scheme. It does not cover sales from local stock to local customers, local VAT returns or transfers of your own goods.
Are `FC_TRANSFER` transactions taxable sales?
No. `FC_TRANSFER` or `FC-TRANSFER` transactions are Amazon fulfilment centre stock movements, not customer sales. They may still create VAT reporting obligations as transfers of own goods between EU Member States.
Do Pan-European FBA sellers need VAT numbers everywhere?
You generally need a VAT number in each country where Amazon stores your goods. That is different from needing a VAT number in every marketplace where you sell. Storage location is the trigger to monitor.
What changes with ViDA for own-goods transfers?
ViDA adds an OSS module for certain transfers of own goods from 1 July 2028. It should not be treated as available for current VAT periods. For now, cross-border FBA stock transfers still need local VAT analysis.
