1. What if I do not provide the supporting evidence and/or the completed questionnaire?

HMRC may refuse your UK VAT number application if the requested documentary evidence and questionnaire is not provided. HMRC requires sufficient information that evidences that you are currently trading or you have clear intentions to trade in the near future in the UK.

2. Are there any general requirements for evidence to be provided to HMRC?

If any Seller Central screenshots are provided then these should be in English and include: (i) your name as displayed on the top right-hand section; and (ii) a date/time stamp to prove that these have been captured recently. (To get a time stamp, you can print the entire screen with the date at the bottom-right corner.)

3. If you are already trading in UK or intend to trade in UK using Fulfilment by Amazon (FBA), you can provide the following documents:

1. [HMRC Questionnaire]

   Click to view a sample questionnaire and instructions to fill the questionnaire.

2. [Welcome email from Fulfillment by Amazon (FBA) in the UK] (*HMRC Questionnaire reference: Question 10 and 16)

   When you subscribed to Fulfillment by Amazon Service (UK) you received a welcome email. You can use a screenshot of this email which should include the date that the email was received.

   Click to view a sample.

3. [Screenshot of Fulfillment by Amazon (FBA) enabled] (*HMRC Questionnaire reference: Question 10 and 16)

   Click to view a sample.

   To retrieve this screenshot, please log in to the seller central account and click "Settings" → "Fulfillment by Amazon"

4. [Screenshot of Fulfillment by Amazon (FBA) Shipment Page] (*HMRC Questionnaire reference: Question 10 and 16)

   Please note that if you are planning to use Amazon (FBA) to trade in the UK and have not started shipping, you need to list your product and create a shipment to any Amazon’s UK Fulfilment Centers to get the “Ready to Ship” status screenshot*.

   Click to view a sample.

   Click this help page to learn about the detailed steps for retrieving this screenshot.

   * Please note that, you should not click on “Mark as Shipped” but stop at “Ready to ship” stage without a UK VAT number to ensure no account block action is triggered by Amazon.

   If you have already started using Amazon (FBA) to trade in the UK (have started shipping), you need to provide a “Shipped/Closed” status screenshot*.

   Click to view a sample.

   Click this help page to learn about the detailed steps for retrieving this screenshot.

   * Please note that if you have already shipped your goods to UK without a UK VAT number, then from the date of your goods arriving in the UK, you will get 90 days to provide Amazon with your valid UK VAT registration number else your .uk account will be blocked as per the UK Finance Act. (Refer to FAQ 5 and 6)

5. [Goods Purchase Invoice] (*HMRC Questionnaire reference: Question 17)

   To prove that you have purchased or will purchase goods for sale in the UK, you need to provide a copy of “Goods Purchase Invoice” or a contract for purchase of stock/supply of goods.

   Click to view a sample.

   Please note that if your purchase invoice is not in English, you will need to provide an English translated invoice.

6. [Contract of Shipment/Carrier] (*HMRC Questionnaire reference: Question 18,19,20 and 21)

   To prove that you have or will transport the goods for sale in the UK, please provide a screenshot or copy of the contract signed by the freight forwarder or carrier (individual or company) who has or will arrange the delivery of the goods to the UK.

   Click to view a sample.

   Please note that if your contract is not in English, you will need to provide an English translated contract.

7. [Amazon Sales Data Report]

   Go to your Seller Central homepage.

   Click on the Reports tab > Business Reports.

   In the Date drop down, select Year to date and click on Apply.

   Then click on the Download button, on the right side of the page, to download the sales report.

   (Please note that if you have not started trading in the UK, you do not need to provide this material.)

8. [Details of where the goods you are selling in the UK are stored] (*HMRC Questionnaire reference: Question 18)

   Amazon FBA goods will be stored in one of the Amazon’s UK Fulfilment Centers. You will be able to see the Fulfillment Center address (Example- BHX4: Amazon Fulfillment Center Plot 1, Lyons Park, Lyons Dr Coventry, West Midlands CV59PF) in your shipment/inventory history page.

   Click to view a sample.

   Please add this address in the questionnaire and in addition to providing a report of any inventory in storage already by following the below steps:

   Go to your Seller Central homepage.

   Click on the Reports tab > Fulfilment by Amazon.

   On the left part of your screen, under the Inventory section, click on Daily Inventory History.

   Click on Generate report to download your report.
   (Please note that if you have not started trading in the UK, you do not need to provide this material.)

4. I am a Seller based outside of the EU using third party fulfilment services. What documents could I provide to HMRC to evidence I am trading, or intend to trade, in the UK?

1. [HMRC Questionnaire]

   Click to view a sample questionnaire and instructions to fill the questionnaire.

2. [Goods Purchase Invoice] (*HMRC Questionnaire reference: Question 17)

   To prove that you have purchased or will purchase goods for sale in the UK, you need to provide a copy of “Goods Purchase Invoice” or a contract for purchase of stock/supply of goods.

   Click to view a sample.

   Please note that if your purchase invoice is not in English, you will need to provide an English translated invoice.

3. [Contract of Shipment/Carrier] (*HMRC Questionnaire reference: Question 18,19,20 and 21)

   To prove that you have or will transport the goods for sale in the UK, please provide a screenshot or copy of the contract signed by the freight forwarder or carrier (individual or company) who has or will arrange the delivery of the goods to the UK.

   Click to view a sample.

   Please note that if your contract is not in English, you will need to provide an English translated contract.

4. [Details of where the goods you are selling in the UK are/will be stored] (*HMRC Questionnaire reference: Question 18)

   Please provide the address of the third-party fulfilment center where your goods are currently stored/ to be stored in UK. If your goods are already stored in the third-party fulfilment center then you will need to provide a proof that your goods have actually arrived at the fulfilment center.

5. [Amazon Sales Data Report]

   Go to your Seller Central homepage.

   Click on the Reports tab > Business Reports.

   In the Date drop down, select Year to date and click on Apply.

   Then click on the Download button, on the right side of the page, to download the sales report.

   (Please note that if you have not started trading in the UK, you do not need to provide this material.)

5. How much time do I have to comply with requirements?

Selling Partners based outside of the UK, including Europe and the rest of the world, must provide Amazon with their valid UK VAT registration number within 90 days of being required to be VAT registered in the UK. Please be noticed that Amazon will start to count down the 90-day period from the moment the goods enter the UK.

6. What if I haven’t uploaded my UK VAT number within 90 days and my account gets blocked, how do I get reinstated?

Once you upload your UK VAT number on Seller Central, please email a scanned soft copy to vat-number-appeals@amazon.com. We will validate your VAT number and reinstate your account.

7. Are there any videoguides available to procure these docs?

Seller University videos：

1. Use STA to create shipment operation guidance
2. STA Step 2 – Confirm Shipping
3. STA Step 3 – Print box labels
4. STA Step 4 – Confirm Carrier and pallet information
5. STA Step 5 – Print pallet labels