VAT (Value Added Tax) on Goods

For information about VAT Registration please see this page.

VAT on Sales by Amazon.co.uk

VAT is charged on sales by Amazon.co.uk within the European Union (EU). In accordance with the laws governing members of the EU, Amazon.co.uk is obliged to charge VAT on all orders delivered to destinations in member countries of the EU. In general, VAT is charged in accordance with the local legislation in each member state.

The Recommended Retail Price (RRP) and/or price displayed for goods sold by Amazon.co.uk are inclusive of UK VAT. However, your final price may differ depending on the actual VAT rate that applies to your order. For orders to other EU countries, the UK VAT amount will be deducted and the applicable VAT rate for the destination country will be added. Your final price during checkout will reflect the correct VAT rate for the destination country of your order.

See How to purchase as a VAT registered customer within the EU if you want to use your VAT registration number when purchasing from Amazon.co.uk.

VAT on Sales by Third-Party Sellers

Your order may contain items from one of Amazon's third-party sellers. While each of these sellers has different VAT collection obligations, their prices are displayed inclusive of any applicable VAT for UK orders.

Although, as of 1st April 2012, shipments from Indigostarfish.com include all applicable taxes (e.g. VAT), Indigostarfish are unable to provide you with an VAT invoice for this sale.
When products are imported into the UK, VAT is usually payable in the UK by the importer of record.  When ordering an item from Indigostarfish.com, you are acting as the importer of record and must comply with all laws and regulations of the UK.  Whilst at law, you are liable for import VAT at the time of delivery, Indigostarfish.com will discharge that obligation on your behalf by making a prepayment of VAT to HM Revenue & Customs of an amount which is included in the price you pay for your purchase   If you are a VAT registered  business and would like to recover the VAT paid you should keep the outer wrapper and the invoice from Indigostarfish.com to support your claim. Further details on the  prepayment scheme and how VAT registered businesses can recover this import VAT can be found in section 3.4 of HMRC's Notice 143 - A Guide to International Post Users, which is available on the HMRC website:
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&propertyType=document&id=HMCE_CL_000014#P159_13528

Prices on purchases from select third-party sellers may change when dispatched to a country outside of the UK in order to account for VAT variations within the EU. Any price variation is in accordance with the seller's instructions on VAT. When you've completed your order information (including selecting the delivery address), you'll be able to see your final price inclusive of applicable VAT before you confirm your order. For questions about VAT on items purchased from all third-party sellers, please contact the seller directly.

VAT on Sales by Amazon.co.uk for UK customers

In the UK, the VAT rate is 0% on a number of select items, including books, children's clothing*, certain grocery items and safety gear. However, many items in our catalogue are subject to the UK VAT rate of 5% or 20%, by law.

For items that are subject to VAT, the RRP and/or price on the website includes UK VAT.

If there is even one item in your order that is subject to tax, we are obliged to levy 20% VAT on that item as well as the postage and packing for the entire order. It is possible to place orders for items subject to VAT separately from those not subject to VAT.

Furthermore, giftwrap is considered a "non-essential" service so it is charged at 20% VAT.

See VAT rates for a full list of rates charged by Amazon.co.uk on goods dispatched to EU addresses.

For more information about items that qualify for a UK VAT rate of 0%, please see the Items Eligible for 0% VAT Rates help page.

*Please note that for Children's clothing there are four primary tests, all of which must be met for the item to be eligible for the reduced VAT rate:

It must be an article of clothing or footwear and
It must not be made of fur and
It must be designed for young children under 14 years of age and
It must be suitable for young children under 14 years of age.

VAT on Sales by Amazon.co.uk for EU Customers Outside the UK

Amazon.co.uk is required by law to collect VAT on orders for goods (including e-Books) dispatched to most countries within the EU. For customers with an EU delivery address, VAT is charged in accordance with local legislation. VAT charges for your order will be itemised on the last page of your order, in the e-mail confirmation of your order and on the invoice dispatched with your order.

Note: under EU VAT legislation certain Books items (such as audio books) might not be eligible for reduced-rate VAT and in those cases the standard VAT rate will apply.

See VAT rates for a full list of rates charged by Amazon.co.uk on goods dispatched to addresses within the EU.

See How to purchase as a VAT registered customer within the EU if you want to use your VAT registration number when purchasing from Amazon.co.uk.

Customers Outside of the EU

For dispatch to countries outside of the EU, VAT will not be charged. These packages may be assessed for import or customs fees, depending on the laws of the country concerned.

Customs or import duties are levied once the package reaches the destination country. For certain destination countries, Amazon.co.uk will estimate and collect an import-fees deposit during checkout. These funds will be used to pay import fees on your behalf to the appropriate authorities, when your package reaches the destination country. The estimated import-fees deposit will be displayed in the order summary in the checkout.

If an estimated import-fees deposit is not displayed in the checkout order summary, additional charges for customs clearance will have to be borne by the recipient. We have no control over these charges and cannot predict what they might be. Since customs policies vary widely from country to country, you may want to contact your local customs office for further information. See Customs Information.

VAT on Goods you Intend to Export from the EU (Retail Export Scheme)

As a purely internet-based mail-order company, Amazon.co.uk is legally ineligible to participate in the VAT Retail Export Scheme, which reimburses VAT to customers when they purchase goods for personal export outside of the EU.

VAT Refunds for Orders sent to BFPO and FCO Addresses

We can refund VAT on items sold by Amazon.co.uk and sent to BFPO and FCO addresses, as long as the address is located outside of the UK. Please note that if the item was sold by a third-party seller on Amazon Marketplace, you'll need to contact your seller via e-mail.

BFPO Addresses Based Outside of the EU: To request a VAT refund for a BFPO address outside of the EU, please e-mail us once your order has been dispatched. Remember to include the order number with your request.

BFPO Addresses Based within the EU: Before we can issue a VAT refund for an order dispatched to a BFPO address which is within the EU, UK VAT legislation requires us to obtain a "certificate of entitlement" confirming that the items have been dispatched to and received by a qualifying body or person as set out in paragraph 14.2 of HM Revenue and Customs Notice 725 dated December 2009. Amazon will accept a copy of the order receipt which was dispatched with the item(s), signed and stamped by the head or acting head of the embassy, high commission, consulate, visiting force contingent or international organisation, with evidence of the official status of the signatory.

For goods which are dispatched to BFPO customers in Cyprus or Germany, Amazon requires a certificate from the person placing the order uniquely identifying the supply for which relief is claimed, and claiming entitlement as follows:

- for British forces in Cyprus - under Article 14(1)(g) of EC Council Directive 77/388/EEC, or
- for a visiting force in Germany - under Article 15(10) of EC Council Directive 77/388/EEC.

Amazon requires this certificate in accordance with Section 14 of HM Revenue and Customs Notice 725 dated December 2009. If this certificate is not supplied, Amazon cannot make a refund.

Please send the stamped receipt or certificate, quoting all the qualifying order numbers for which VAT has not been refunded to:

Charge Enquiries Department,
Amazon Customer Services,
Waverly Gate,
2-4 Waterloo Place,
Edinburgh,
Midlothian EH1 3EG,
United Kingdom

Alternatively, you can e-mail this information in PDF format, to vat-refund-requests@amazon.co.uk.

Note: We no longer accept VAT refund requests via fax.

FCO addressed refunds: Before we issue a VAT refund for an order dispatched to an FCO address, UK VAT Legislation requires us to obtain a certificate of receipt from the FCO confirming that the items have been dispatched to and received by a member of the FCO.

Amazon will accept a copy of the order receipt which was dispatched with the item(s). The sender must include an authorisation stamp and signature of a member of the embassy staff confirming that the order has been received. An FCO headed cover sheet referring to the order(s) should accompany this.

We require this from the FCO within three months of the time of the supply of goods. This is in accordance with paragraph 7.11 of HM Revenue and Customs Notice 703 dated August 2006. If this isn't supplied within three months, Amazon can't issue a refund.

Please send the stamped receipt, quoting all the qualifying order numbers on which you have not been refunded VAT, to:

Charge Enquiries Department,
Amazon Customer Services,
Waverley Gate,
2-4 Waterloo Place,
Edinburgh,
Midlothian EH1 3EG,
United Kingdom

Alternatively, you can e-mail this information, in PDF format, to vat-refund-requests@amazon.co.uk.