Jay Cooke

https://www.gov.uk/guidance/animals-and-animal-food-notice-70115#sect64 which states :- A product which is claimed as being suitable for all breeds, size and age of dog is standard-rated. If a specially formulated food is held out for sale exclusively for working dogs it will come within the scope of the VAT relief, unless it is biscuit or meal. Therefore dog food is zero rated when sold exclusively and marketed for working sheepdogs of any breed, assistance dogs or dogs trained as gun dogs, racing greyhounds. Only you will know whether the product is exclusively for the use of working dogs but the fact that the wholesalers zero rate their sale to you is a good indicator that the product is exclusively for the use of working dogs. Your Accountant may just be being over cautious as it is not always a black and white answer, but hopefully the above link and the link below will assist in resolving matters. HMRC internal manuals https://www.gov.uk/hmrc-internal-manuals/vat-food/vfood8560 which considers the marketing/held out for sale angle "If packaging is ambiguous or fails to make it clear that the product is specifically for working dogs, then HMRC should challenge the retailer / producer to support their case for claiming that the product is a food for working dogs, and not a pet food."

Appreciate the original query has been resolved but for others who might have the same problem.... Try this postcode : AB10 1ZP The NETP office at Ruby House, Aberdeen was closed just after Brexit but the address is still used by HMRC when issuing VAT numbers to non-UK resident traders (Non-Established Taxable Persons). If you use the HMRC VAT number checker https://www.gov.uk/check-uk-vat-number and assuming it is working (because it has been faulty for several months now), when you search for your VAT number it should show the Aberdeen address rather than your "true" address, in France or wherever the business is actually based. The VAT certificate itself, will show the VAT registered address of the business, in your case, France, but when registering for EORI or CDS (Customs Declaration Service), the HMRC system is expecting the Aberdeen postcode (AB10 1ZP) because you are still a non-established taxable person, so you use the Aberdeen address/details. Not that you would know this, I think it is a glitch in the system in that HMRC still use the Aberdeen address for NETP correspondance but at same time HMRC recognise that you are overseas with an overseas address and the EORI/CDS systems tap straight into the VAT registration records and those records will have you as based at Aberdeen. I've had clients with the same issue, if not accepting your overseas details, then use Ruby House, 8 Ruby Place, Aberdeen, Scotland. AB10 1ZP as the address when registering for EORI.

This is a matter that you need to resolve with Amazon. The HMRC guidance is a little unhelpful, it suggests that all you need is a UK address where you can "receive business supplies", but that is a dumbed down explanation of what HMRC really means....Where is the day-to-day business carried out? HMRC want an address that they can visit to perform an inspection of records, are the business records held at this UK address? Is there someone at the premises whom HMRC can meet and speak with? Is the address where "business" is performed? HMRC have a standard letter which they are sending to suspected non-established traders who are using UK addresses and in that letter, HMRC define "UK establishment" as the address where i) makes essential management decisions and carries out its main administration in the UK and ii) it has a permanent physical presence in the UK, with human and technical resources to make or receive taxable supplies. https://www.icaew.com/-/media/corporate/files/insights/tax-news/hmrc-one-to-many-letter-netp.ashx?la=en Suspect Amazon are looking at Companies House and see that all control/Directors are overseas, that makes the LLC non-established in the eyes of Amazon. Amazon will not know whether the UK business address you are using is genuinely where the day-to-day business is carried out. You say you have the ability to receive business supplies at your registered UK address....what do you mean by that? Can HMRC arrive at the premises and inspect your records? Have you got employees at the premises dealing with calls and visitors? In HMRC's letters to suspected non-UK established traders, the evidence HMRC asks for includes :-  rental, lease or tenancy agreements, with proof of payment  records of the staff the business employs – for example, Names, National Insurance numbers, addresses of employees and PAYE reference  council tax bills  utility bills  National Insurance numbers for the directors If this is what HMRC are seeking as evidence of UK establishment, then presumably Amazon would also be satisfied with similar evidence, liaise with Amazon to see what evidence they will be satisfied with.

https://www.gov.uk/guidance/apply-for-an-agent-services-account-if-you-are-not-based-in-the-uk You can apply if: your agent business complies with anti money laundering supervision registration or similar regulations in your country the person applying is a director or senior officer of the business You will need your: full name job title business trading name telephone number email address main trading address, which cannot be a PO Box or third party address money laundering supervisory details, if your country requires this, including supervisory body’s name, your membership number and the date your membership needs to be renewed When you apply, you will also need a photo or scan of your proof: of trading address, for example, a bank statement or utility bill dated in the last 3 months that your business is registered with a money laundering supervisory body, such as a letter from your supervisory body dated in the last 12 months, if your country requires this of tax registration, for example, a letter from a tax authority dated in the last 12 months You may also need: any HMRC agent codes you have your UK National Insurance number or Self Assessment Unique Taxpayer Reference, if you have one your company registration number or equivalent, if you have one any business tax references you have in your own country

Gavin. Thanks for the extra information. I feel your pain, as you have stated, Amazon Europe understand the rules and recognise a sole prop/sole trader as a business and Amazon Europe also recognise that the VAT registration threshold across UK/EU is variable so it is entirely possible for a legitimate sole trader to be trading/selling but not have a VAT number. Your battle remains with Amazon USA, the same rules/logic applies....a USA business making electronic supplies to a UK or EU business is not subject to VAT, the customer applies reverse charge (as per HMRC's link/post), but if the customer is a consumer then Amazon USA must register for and charge VAT to that individual. You appear to have all the evidence to prove you are a business sole proprietor and not a consumer, persist with Amazon USA and once they see sense they should then refund you the VAT they've overcharged you. Amazon is a machine, it often treats marketplace traders poorly.

Your tax agent will have an "agent" account with HMRC, this allows the agent to file VAT returns for all their clients. The tax agent cannot give you the login details for their agent account, else you would be able to see all of the agents clients and would be a breach of data protection laws on privacy. You would need to create your own government gateway/login. Click here first https://www.gov.uk/log-in-register-hmrc-online-services Then click the "sign in" green button, on the next page where it asks you to login, there is an option to "create new sign in details" and you can then create new login details. There are then a series of questions to enrol for VAT services, you will need to know your VAT registration number, date of registration and some other details to set things up.