Amazon Business EU S.à.r.l - VAT rate 8%

Hi, Apologies if this has been addressed before - I couldn’t find anything in a quick forum search. I noticed Amazon Business charged me an 8% VAT rate for a textbook [GCSE Chemistry AQA Revision Guide - Higher includes Online Edition, Videos & Quizzes: for the 2025 and 2026 exams (CGP AQA GCSE Chemistry)] and I’m curious about two things: 1) Why was this rate applied, and 2) Can I claim it back? The invoice includes their UK VAT number (GB305634227). It’s been suggested that this might be a Luxembourg tax, which isn’t claimable, but 1) the VAT rate for books in Luxembourg is 3%, and 2) why would Amazon issue an invoice with a UK VAT number in that case? Any suggestions would be greatly appreciated.

Hi,

You would need to contact the seller to confirm this.

If you purchase a book in the UK then it should take on the VAT liability of the goods here which would would be Zero for books.

If Amazon are acting on behelf of a business overseas and the goods are below £135 then it is the responsibility of Amazon to charge the VAT and again in this case it would the be rate of VAT

applicbable in the country where the goods are being imported to and so would be Zero VAT.

Thank you.