VAT refund claim US based company

Hi, my client based in US doing business activities (toys, games, mobile accessories etc.) on Amazon since 1/9/2023 in UK, Amazon charged VAT to my client before threshold of £85,000 and registration of VAT, later my client registered for VAT from 18/12/2023. Amazon has deducted a VAT o £11,000 (before turnover reached £85,000) and paid it to the HMRC. Can my client claim a refund for the VAT or adjust purchases. Please guide on this matter. Regards

Hi,

When you state that Amazon were charging VAT to your client, can you confirm that this is a charge of commission or is this VAT that they were collecting on behalf of the business from its UK customers? You can see the guidance below which may help clarify the situation:

Changes to VAT treatment of overseas goods sold to customers from 1 January 2021

Thank you.