VAT Agreement

Before submitting your VAT registration number, please read the following information.

If you are VAT registered in one of these jurisdictions*, and have received a VAT registration number issued by that country, you will be recognized as a business customer when purchasing from Amazon.com. Subject to you acknowledging and agreeing to the conditions below, you may submit that VAT registration number for purchasing from Amazon.com:


  1. Amazon.com is the trading name of Amazon.com LLC. Amazon.com LLC is the seller of record for products dispatched from and sold to you by Amazon.com, and the sale to you of Warehouse Deals products by Amazon.com, but this does not include sales by third parties on Amazon.com (such as sales by Marketplace Sellers) or the sale of digital content. Amazon.com LLC is a US company;
  2. When you submit your VAT registration number for purchasing from Amazon.com and upon verification of that VAT registration number by us, our systems will determine whether VAT will be charged on your purchases and will automatically produce a valid VAT invoice in line with your local VAT rules;
  3. If VAT is not charged on your purchases, you remain responsible to account for VAT, if applicable, according to your local VAT rules;
  4. You remain responsible for VAT and other reporting obligations, if applicable, and according to your local VAT rules;
  5. The VAT registration number and the VAT registration certificate you submit to Amazon.com belongs to the business you operate, and that business is registered for VAT purposes;
  6. All transactions on your Amazon.com Account will be business-related transactions made by the business associated with the VAT registration number and VAT registration certificate you submit to Amazon.com. Please note that the registration of your VAT number will be active on any account you access with the same credentials as Amazon.com, including associated accounts such as those on other Amazon and Prime Now websites. These accounts will in turn be considered "business-related accounts" and thus also, for all items sold and shipped by Amazon, purchased on Amazon Prime Now and other Amazon websites, you will be issued with an invoice if applicable that you can download or print from your account;
  7. Your VAT registration number and VAT registration certificate and all other information provided by you is true, accurate and up-to-date and you will immediately update any such information held by Amazon.com in the event of any change;
  8. All information including your VAT registration number will be collected, processed and maintained in accordance with the terms set out in Amazon.com's Conditions of Use & Sale and Privacy Notice;
  9. Amazon.com reserves the right to request additional information and to verify the validity of your Amazon.com Account information (including your VAT registration number and/or your VAT registration certificate) with you or with government authorities and agencies, as permitted by applicable law. You hereby authorize Amazon.com to request and obtain this information from such government authorities and agencies as Amazon.com considers necessary. Further, you agree to provide any such information to Amazon.com upon request;
  10. Amazon.com reserves the right to charge you any applicable unbilled VAT if you provide a VAT registration number that is determined to be invalid, not in accordance with your business details, or that the tax authorities have deemed not to be related to the Amazon.com Account-holder. You hereby authorize Amazon.com to debit your credit or debit card for any such unbilled VAT;
  11. You cannot use your VAT registration number when purchasing the following goods and services:
    • Digital content, including but not limited to Kindle content or Amazon Music, and other similar digital products.
    • Amazon Prime subscriptions other than Business Prime.
  12. Until we verify your submitted VAT registration number, and show this as active in your Amazon.com Account, your purchases will be treated as non-business related.
  13. You consent to receive tax invoices electronically. Electronic invoices will be made available in pdf format in Your Account. For each delivery, we will inform you in our dispatch confirmation e-mail if an electronic invoice is available. For further information about electronic invoices and instructions on how to receive a paper copy please refer to our help pages.

*Amazon collects VAT registration numbers from customers in the following jurisdictions:

  • The UK
  • Norway
  • EU member states
  • Switzerland
  • Liechtenstein

Was this information helpful?

Thank you for your feedback.

Please select what best describes the information:

Thanks! While we're unable to respond directly to your feedback, we'll use this information to improve our online Help.