Taxation of income from -Amazon Fulfillment-
June 19, 2015 | 30,00 EUR | answered by Anton Pernitschka
Hello,
I have some further questions regarding the following page of yours:
http://frag-einen.com/steuerberater/vorsteuer/umsatzsteuer-auf-amazongebuehren-500984.html
I work with Amazon myself and exclusively offer "Fulfillment by Amazon".
The only thing I do is:
Purchase goods -> Ship goods to a German Amazon warehouse -> Amazon ships my goods to customers in IT, FR, DE, UK, ES -> I invoice the customer
How does the above link apply to my situation?
Am I allowed to write 19% VAT on the invoices?
How do I need to calculate the taxes?
Thank you and regards.
Dear inquirer,
In the context of an initial consultation and your fee commitment, in accordance with the regulations of this forum, I would like to answer your questions.
According to the facts you provided, you deliver goods to end consumers at your own risk and expense. In this case, Amazon is only acting as an intermediary.
If an item is transported or shipped by the supplier or a third party appointed by them from the territory of one member state to the territory of another member state, the delivery is considered to have taken place where the transportation or shipping ends, according to the distance selling regulation of § 3 c para. 1 UStG. However, this provision does not apply if the total amount of fees attributable to deliveries to a member state does not exceed the relevant delivery threshold in the current calendar year and did not exceed it in the previous calendar year (e.g. delivery threshold in Italy or Spain €35,000, France or Germany €100,000, United Kingdom €81,843).
If in this case these delivery thresholds are not exceeded, the sales are subject to taxation in Germany. When issuing an invoice to an end consumer, the total sales price must be indicated. The invoice amount includes 19% value-added tax and should not be separately stated.
If the delivery thresholds are exceeded, the sales are not subject to German taxation. In this case, you must register in the respective EU states and indicate the tax rate of the other EU member state in the distance selling invoices.
This response is based on the information provided. Missing or incorrect information about the actual circumstances may affect the legal outcome.
Best regards,
Anton Pernitschka
Tax advisor
