The reason for this change is, that a new Amazon company is in charge of the fees from the 01.08.2024 on and therefore VAT is charged on the fees.
Local VAT will be charged on the fees, if a Amazon seller is located in one of the following countries.
If a seller is located in one of the countries:
United Kingdom,
Germany,
France,
Italy,
Spain,
Netherlands,
Poland,
Belgium
or Sweden
the local VAT is charged on the fees.
For all not mentioned EU countries the calculation of the fees will still be done by Amazon Luxembourg with the reverse-charge method.
Amainvoice billings
In the overview of the billing the fees positions are marked with the note "May include VAT, see replacement receipt" (DE: "Kann Umsatzsteuer enthalten, siehe Ersatzbeleg"). The detailed evaluation of VAT charged on the fees can be found in the "Replacement receipt fees" (DE: "Ersatzbeleg Gebühren") of the affected billing of the marketplace.
All billings (also already created ones for August) were recreated on the 21.08.2024 (in the afternoon) and from than on take into account the new fees regulation.
Should you have already used billings (for August) in your accounting before the 21.08.2024, please check and compare the amounts with the renewed billing.
What does my tax advisor have to consider with regard to the DATEV export?
The Amainvoice DATEV interface has been extended for the transmission of the booking batches for the billings. The export of billings and the configuration of the general ledger and clearing accounts is possible from the 23.08.2024.
In the DATEV interface in Amainvoice you can see two columns for the general ledger and clearing accounts / expense accounts. In the left column are the accounts which are used for the booking of fees up until the 31.07.2024. In the right column you can see the new expense accounts, which are used starting from the 26.08.2024.
Create the new accounts (right column, from 01.08.2024) additionally in your DATEV Kanzlei-Rechnungswesen (DATEV accounting office) and activate the transmission of booking keys (tik the box), if required.
Please note: If you do not require the transmission of booking keys (no boxes tiked), the affected expense account must be provided with a VAT automatic in the accounting office.
You can find all details on VAT for fees in the replacement receipts "ERSATZB_GEBUEHREN", which are given to you within the .zip files of the export batch.
Conclusion:
Inform your local tax advisor about the necessary changes in the DATEV export for the correct export of booking batches.
This change does not affect the data for your tax advisors outside of your seller country (PAN-EU or CEE)!