Providing VAT Invoices to Amazon Business customers

As an Amazon seller, here's what you are required to do regarding VAT invoices for Amazon Business customers:

1. **Provide Correct and Valid VAT Invoices:** If applicable, you must provide Amazon Business customers with a correct and legally valid VAT invoice for each order within one business day after confirming the dispatch of the order. This is a legal and Amazon policy requirement.

2. **Credit Notes for Returns:** Similarly, credit notes for returns from Amazon Business customers must also be provided within one business day of return confirmation.

3. **Use Amazon VAT Calculation Service (Optional):** Amazon offers a free VAT invoicing solution called the Amazon VAT Calculation Service, which automatically provides invoices and credit notes for your Amazon orders. If you choose to use this service, invoices are automatically available for download in the customer account. This is optional, and you can use other methods as well.

4. **Order Information:** Information on whether an order was placed by an Amazon Business customer can be found in the order details, including the Order Report, FBA Report, Manage Orders page in Seller Central, and XML data feeds.

5. **Customer Preferences:** Business customers prefer downloadable invoices over receiving invoices in an email or paper format in the parcel. This ensures that invoices are available to the intended recipient and minimizes the risk of loss. However, you can still include a duplicate of the original invoice in the parcel if you choose to do so.

6. **E-Invoice Requirements (Italy):** In Italy, e-invoicing is mandatory for B2B transactions where both the seller and customer are based in Italy. Sellers must create XML-PA format invoices and submit them directly to the Tax portal (Sistema di Interscambio, SDI). A PDF copy of the invoice must also be uploaded via MWS API or manually through Manage Orders.

7. **VAT-Exempt Sellers:** If you are VAT-exempt and not required to apply VAT on your sales, you are still required to provide receipts for each order from an Amazon Business customer. Receipts should include specific information, such as seller legal name and address, customer legal name and address, date of issue, type and quantity of products supplied, and gross price per item, among others.

8. **Compliance with Applicable Law:** VAT invoices and credit notes must comply with applicable laws, including the EU VAT Directive and UK VAT Regulations. They should contain mandatory information and may require country-specific details. Consult your tax advisor for guidance.

9. **Amazon's Free VAT Invoicing Solution:** Amazon provides a free VAT invoicing solution for all your Amazon orders, including the issuance of credit notes. This solution is available for all Amazon Business customers.

10. **Use of VAT Calculation Service:** If you are already using Amazon's free VAT Calculation Service, you should ensure that you no longer produce VAT invoices or credit notes for orders occurring after enrolling in the service. However, you remain responsible for VAT invoices and credit notes for orders shipped from countries where you store FBA stock and have not entered a valid VAT number.

Compliance with these requirements is essential to ensure a smooth transaction process for Amazon Business customers and to adhere to legal and policy obligations.