M Ali

Amazon has been collecting VAT on specific transactions from us on HMRC's behalf (so they say). Could you please clarify whether the VAT collected by Amazon on behalf of HMRC needs to be reported and remitted again to HMRC on our next VAT return? Should we declare this VAT in our VAT return? Additionally, do we need to remit VAT again on all sales, or only on the remaining sales for which Amazon has not collected VAT?

Thank you for the response. Based on the provided guidance, it appears that if goods enter the UK and are subsequently exported for sale in another country, they must be accounted for in the Flat Rate Turnover and have VAT paid on them. Can you kindly verify if this interpretation is accurate?

Business registered in the UK & VAT registered using FRS scheme. They sell the goods in the USA, which are shipped from the supplier/manufacturer in China directly to Amazon warehouse in the USA. The goods at no point enter the UK. These are then sold in the USA by Amazon with state taxes being paid at point of sale. Will these be sales Zero Rated or Outside the Scope of UK VAT. Also can you clarify if HMRC expects Outside the Scope of UK VAT transactions to be reported on the VAT boxes 6/7? Thank you.