What is reverse charge in Amazon FBA VAT?
Reverse charge is the mechanism under which the supplier does not charge VAT and the customer self-assesses the tax instead. In Amazon FBA, it typically appears in B2B intra-EU transactions or in services received from another Member State.
When it usually applies
- B2B sales to a business in another EU country with a valid VAT number and the right transaction structure.
- Intra-Community services received, such as certain invoices from Amazon Luxembourg.
- Other cases that depend on the place-of-supply rules and the status of the customer.
B2B is not B2C
This is where sellers often go wrong. A cross-border B2C sale may belong in OSS. A B2B sale with a valid VAT number should not automatically be treated that way. The classification changes the form, the VAT treatment and the evidence required.
Simple decision flow
- Is the customer a business or a consumer?
- If it is a business, is there a valid VAT number checked in VIES?
- Does the transaction qualify as an intra-Community B2B supply or service?
- If yes, review whether reverse charge applies and keep the right evidence.
- If not, review whether it is B2C and whether it belongs in OSS.
How Amazon identifies business buyers
Amazon may flag business customers, but tax treatment should never depend on one operational label alone. The VAT result depends on the legal status of the customer and the supporting evidence.
How to report it
Depending on the transaction, reverse charge may affect both Form 303 Amazon FBA Spain and Form 349 intra-Community Amazon FBA.
Frequently Asked Questions
Is every business sale reverse charge?
No. You still need to validate the transaction type and, when relevant, the customer VAT number.
Do B2B sales go into OSS?
Generally no. OSS is designed for covered B2C supplies.
Is VIES validation important?
Yes. It is one of the key checks when the VAT treatment depends on the customer's intra-EU VAT status.
FBAtax helps separate B2B from B2C flows, identify transactions that should stay out of Form 369, and create a more reliable VAT classification process.
