VAT - Amazon, CJ, etc

[riverwillow]

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Hi,

As I understand it, commissions from Amazon, CJ, etc are outside the scope of UK VAT and have to be reported on the separate EC Sales List.

However, do they still have to be reported on your VAT return?

In particular, I'm wondering if their total should be added to Box 6 of the VAT return?

Thanks

[hrbs]

Hi,

As I understand it, commissions from Amazon, CJ, etc are outside the scope of UK VAT and have to be reported on the separate EC Sales List.

However, do they still have to be reported on your VAT return?

In particular, I'm wondering if their total should be added to Box 6 of the VAT return?

Thanks

Hi

If you are on the flat rate scheme - No
Otherwise - Yes

The HMRC guide to completing your VAT return is at HM Revenue & Customs: How to complete your VAT Return box-by-box
and the more detailed notice 700/12 is at HMRC Notice 700/12 .

Regards

Keith
HRBS.biz

[riverwillow]

Thanks for you reply.

Is it just Box 6 it's added to?

[hrbs]

Is it just Box 6 it's added to?

Yes. Affiliate commissions are services and not goods which is why they are not included in box 8. Box 8 is for goods and associated services only (ie delivery).

Regards

Keith