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All fees listed on this page are inclusive of Luxembourg VAT
Due to a European Union directive that came into effect on July 1, 2003, Amazon.co.uk is required to charge VAT on seller fees charged on or after July 1, 2003.
Please note: VAT-registered sellers generally qualify for an exemption from VAT on seller fees. See Information for VAT Registered Sellers for a list of the VAT-exclusive Marketplace fees and to find out how to qualify for this exclusion.
When your item sells, we collect the amount paid by the buyer (including the item price and any shipping, gift wrap, or other charges).
We deduct the greater of the applicable referral fee percentage or applicable per-item minimum referral fee calculated on the item price and any gift wrap charges, plus a variable closing fee. Sellers who do not pay a monthly subscription fee also pay a per item fee for each item sold.
Selling on Amazon Subscription Fee:
Sellers pay a referral fee on each item sold. Items in some categories have a per-item minimum referral fee as listed below (i.e., sellers pay the greater of the referral fee percentage or the per-item minimum referral fee).
The tables below describes the referral fees and variable closing fees by category.
* A per-item minimum referral fee of £0.50 (plus VAT) applies to Electronic Accessories and PC accessories for sellers registered under the Pro-Merchant selling plan. With effect from 9 October 2014, the minimum fee will be lowered to £0.40 (plus VAT) and it will also apply to sellers under the Individual selling plan.
** With effect from 9 October 2014, we are implementing new per-item minimum referral fees as follows:
These changes only affect items with low total sales prices. For example, in a category that has a 17.25% referral fee, a £0.40 (plus VAT) per-item minimum referral fee only applies to items with a total sales price below £2.67. Those items will now have a referral fee of £0.40 (plus VAT), while items with a total sales price equal to or greater than £2.67 will continue to have a referral fee of 17.25% of the total sales price.
***With effect from 9 October 2014, Kindle Accessories products will have a referral fee of 51.75% with a £0.40 (plus VAT) per-item minimum referral fee.
Note: Please make sure you categorise your Large Appliances items on the appropriate browse nodes when you list them on the website. To find out more, consult the browse tree guide (BTG) for the applicable category.
Variable Closing Fee on delivery charges
Delivery charges are collected from the buyer at the time of purchase, at pre-set rates. We take a Variable Closing Fee and pass the rest on to you as postage credit. The Variable Closing Fee varies, depending on the delivery charge collected from the buyer. In the case of FBA orders for BMVD items, sellers will be charged variable closing fees according to Standard Delivery UK rates, regardless of which delivery option the buyer chooses during checkout.
See the table below for Variable Closing Fees on buyer delivery charges. To find out how much postage credit you will receive (i.e. the buyer delivery charge minus the associated Variable Closing Fee) see Postage Credit.
* Marketplace orders are only accepted for delivery to these countries.
** Please note that the delivery rates for Electronics & Photo, Home & Garden, Kindle Accessories and Toys items are related to their boxed-product weight. The weight of any such item can be found on its product information page on the website, rounded up to the nearest 1 kg. Where the weight of an item is not displayed on the product information page, only the basic per-item Variable Closing Fee will be charged.
***A fee of 15% will be charged for any product listing in the Large Appliances category which has not been assigned to a sub-category (lower-level browse node), even if the product would otherwise qualify for the lower fee.
Item weights displayed on the product information pages are taken from sources which we believe to be reliable and will be used as the basis for calculating the delivery fees for the items. However, the accuracy of the weights displayed for each item is not guaranteed by us.
All fees you incur from selling via Marketplace, as well as any applicable Pro-merchant subscription fee, are displayed in Your Seller Account under the View your Amazon account and billing history link.
VAT on Seller FeesEuropean Union
Due to a European Union directive that subjects electronically supplied services to value-added tax (VAT), Amazon is required to charge VAT on all seller fees charged on or after July 1, 2003. The VAT charged on these fees is at the standard Luxembourg VAT rate of 15%.
Please note: VAT-registered sellers may be eligible to be charged VAT-exclusive seller fees. See Information for VAT Registered Sellers for a list of the VAT-exclusive Marketplace fees and to find out how to qualify for this exclusion.
Switzerland and Liechtenstein
Due to Switzerland VAT legislation changes that came into effect on January 1, 2010 and which subjects electronically supplied services to value-added tax (VAT), Amazon is required to charge VAT on all seller fees. The VAT charged on these fees is at the standard Switzerland VAT rate of 8%.
In general, VAT applies to all seller fees paid by sellers that reside, have a permanent address, or are established in Switzerland and Liechtenstein.
VAT on the items you sellSince Marketplace is not directly involved in the sale of merchandise between buyers and sellers, buyers and sellers are responsible for determining whether or not the price of the item sold (and the associated buyer delivery charge) is subject to VAT, customs duties, fees and other taxes and are responsible for paying such amounts as required under law.
Please use the e-mail address associated with your Amazon.co.uk Seller account.
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