Amazon VAT in France: your sales are not all reported in the same place
An Amazon export mixes domestic sales, distance sales, supplies from foreign stock and B2B transactions. Each one comes under a different regime.
The Amazon report does not say where to report
Amazon's VAT transactions report shows the departure country, the arrival country and the amount of VAT collected. It does not say whether the sale comes under the OSS, a local registration, the reverse charge or French e-reporting.
That qualification is what determines which return the transaction has to appear in. It depends on the departure / arrival pair, on the customer's status and on the nature of the goods — three pieces of information present in the export, but never combined by the platform.
Five Amazon sales, five treatments
The same amounts, the same products, different regimes.
Amazon.fr, French consumer, French stock
Domestic supply: French VAT at the applicable rate, transaction within the scope of French e-reporting.
Amazon.de, German consumer, French stock
Intra-EU distance sale: German VAT, declared through the Union OSS, excluded from French e-reporting.
Amazon.es, Spanish consumer, Spanish stock
Departure and arrival in the same country: this is not a distance sale. The OSS does not apply and a Spanish registration is required.
Amazon Business, taxable customer with a valid VAT number
Intra-EU supply: reverse-charged by the customer, but the transaction still has to be reported on the French side.
FBA stock moved between two countries
No sale, but a transaction in its own right: an intra-EU transfer, to be reported both on departure and on arrival.
What Nomad VAT does with your export
Frequently asked questions
Try it with an Amazon export
The Free plan analyses your first 250 transactions of the month and gives the breakdown by regime.