From January 1, 2015, new rules state that every provision of “electronically supplied services” will be charged VAT based on the member state where an Amazon seller is resident. Most fees charged by Amazon Services Europe Sarl will be affected by this change.

Amazon sellers who are not registered for VAT will be subject to the VAT rate in the country where they are resident.

Amazon will charge the standard rate of VAT applicable to each EU Member state (For example, 19% in Germany, 20% in the United Kingdom and France, 21% in Spain and Latvia, 22% in Italy and 25% in Denmark).