UK VAT question

Hi all,

Tried searching but couldn’t find the answer online / HMRC or Amazon.

Our Company is non-UK domiciled but UK VAT registered. Therefore, we are required to file VAT returns (quarterly) using MTD-approved software by HMRC.

Problem: Amazon has been deducting VAT prior to settling payments to us. For example, if I have product sales (net) of £10, VAT £2, other selling fees £6, Amazon withheld VAT of £2 and paid HMRC on our behalf. Amazon then only remitted £4 to us (£10 net of VAT less £6 selling fees).

When we filed our VAT return, we had no option to provide what has already been paid by Amazon. We are required to put Output VAT due in Box 5 and then pay HMRC the output VAT. In this example, we then had to pay £2 again to HMRC.

Has anyone experienced the same and how do you resolve paying VAT twice?

Thank you.

Are you under or above the threshold?


As understood, there is no threshold for non uk domiciles/non uk establishment, for a Ltd company.


First time hearing about this as i myself am a non uk domicile can you please elaborate on where did you get this information from.

And yes I’m way over the threshold still not vat registered (in the process of being vat registered).


You may need to adjust your VAT return to reflect that Amazon has already paid the VAT on your behalf. This could involve reducing the output VAT in Box 5 to account for the VAT already paid by Amazon