Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Thu, 07 Apr 2022 08:28:31 GMT by DP
Hi everyone, I have a question regarding the invoices from Amazon (Amazon Debit Note) from the Amazon Chargeback Program. The Amazon UK branch is charging Bagging for products sold to customers. Those charges are viewed as compensation charges and therefore are outside of the scope of VAT (According to the Debit Note). The charges are deducted against the payment liabilities. The question is do we need to include those invoices within our VAT Return? If so which Box is the right one. Thanks in advance for a reply.
Posted Thu, 07 Apr 2022 13:52:51 GMT by HMRC Admin 20

If these supplies are classed as compensation charges then they would not need to go on the VAT return as there is considered to be no supply for a consideration taking place.
Please see the guidance below:

3. How to fill in each box on your return

Thank you.
Posted Thu, 07 Apr 2022 13:57:45 GMT by DP
Hi HMRC Admin 20 Thank you for you fast response

You must be signed in to post in this forum.