Hello UK sellers.
Please see my photos attached. Where do you think we can find how Amazon calculates:
Amazon fees VAT, in the current transaction is 1.63? - I think that this one should be Selling on Amazon fees invoice
Digital Services Fee, in the current transaction is 0.03 ? - Is this also into that invoice ?
Thank you
£1.63 and £0.03 are the VAT charged by Amazon on the fee of £8.15 and the digital services tax of £0.16. VAT is currently 20% and this is shown as a total for the month on your seller invoice.
If you are VAT-registered, you can claim it back as normal. If you are not, there is nothing you can do and need to include it in your costings.
You’re reading the transaction screen correctly. Here’s how those two “tax” lines tie back to your VAT invoices and how they’re calculated.
What the numbers on your screenshot mean
Commission (Referral fee)
Base amount: £8.15
VAT on that fee (20%): £1.63
Why £8.15? It’s ~15% of the Total Sales Price (incl. VAT & shipping/gift wrap).
£
54.34
×
15
£54.34×15
VAT on the fee:
£
8.15
×
20
£8.15×20.
Digital services fee (this is Amazon’s UK Digital Services Tax pass‑through)
Base amount: £0.16 (this is 2% of the referral fee base)
£
8.15
×
2
£8.15×2
VAT on that fee (20%): £0.03
£
0.16
×
20
£0.16×20
Totals check: fees inc. VAT = £8.15+£1.63+£0.16+£0.03 = £9.97;
£54.34 − £9.97 = £44.37 (matches “Change to your seller account balance”).
Where these appear on your VAT invoices
Yes—both of those VAT amounts (the £1.63 and the £0.03) belong on your “Selling on Amazon fees” VAT invoice for the relevant period. Amazon aggregates them and shows them as:
A line (or subtotal) for Referral/Commission fees (net + VAT @ 20%).
A separate line for Digital Services Tax pass‑through (often labelled “Digital services fee” or “UK DST pass‑through”) with VAT @ 20% as well.
They do not appear on the customer’s order invoice. They’re on the supplier invoice Amazon issues to you for its services.
How to verify quickly
Seller Central → Reports → Tax Document Library.
Open the “Selling on Amazon fees” invoice for the month of the order.
In the UK 20% section, you’ll see:
Referral/Commission: the net total (sum of all £8.15‑type bases that month) and the VAT total (sum of all £1.63‑type lines).
Digital services fee/DST: the net total (sum of all ~£0.16 lines) and the VAT total (sum of all ~£0.03 lines).
Minor 1p differences can happen due to per‑order rounding vs invoice‑level rounding; the monthly invoice is the document to use for your VAT return.
Practical notes
If you’re UK VAT‑registered, the VAT on both fees is input tax you can normally reclaim (the underlying DST is not VAT, but Amazon treats the pass‑through as a fee subject to VAT).
Referral fee percentages vary by category, so your base will differ if your category rate isn’t 15%.
How you do your VAT to avoid errors ?
I believe you have an active UK store ? How you do your VAT to avoid errors ?
Why do you think you would make errors? Just treat them like any other transaction, with care.
Accounting software is not obligatory but vital in my opinion.
