Starting July 1, 2021, the European Union will implement new VAT rules on e-commerce sales

[jenilew]

Hi All,

On July 1, 2021, the 27 countries of the European Union (EU) will implement new value-added tax (VAT) rules on e-commerce sales that affects the sales of goods to EU consumers through online stores including Amazon. Selling partners shipping to the EU from non-EU countries must provide an Import One-Stop Shop (IOSS) Number to their carrier where Amazon has collected the VAT on the sale.

What is changing?

To support this change, we have updated Amazon Marketplace Web Services (MWS) and Selling Partner API (SP-API) to show IOSS Number for applicable orders.

The IOSS number will be returned in the Orders API and the Reports API.

Orders API

Today, in OrdersV0 for Selling Partner API, the getOrderItems operation returns the IOSS number within the OrderItemList element for applicable orders.

In Amazon Marketplace Web Services (MWS), the Orders - Version 2013-09-01 section uses the ListOrderItems operation to return the IOSS number within the OrderItemList element for applicable orders.

For more information, see the Selling Partner API for Orders Reference Guide.

Attribute details:

• Name: IossNumber
• Description: The IOSS number for the marketplace. Selling partners shipping to an EU country from a non-EU country must provide the IOSS Number to their carrier where Amazon has collected VAT on the sale.
• Required: No
• Value - Type: xs:string

Sample API Response

<?xml version="1.0"?>
<ListOrderItemsResponse xmlns="https://mws.amazonservices.com/Orders/2013-09-01">
<ListOrderItemsResult> 
 <AmazonOrderId>999-9999999-999999999</AmazonOrderId> 
 <OrderItems> 
    <OrderItem> 
        <QuantityOrdered>2</QuantityOrdered> 
        <Title>Echden - Pellicola Protettiva in Vetro temperato per Fotocamera 3D, 9H</Title> 
        <PromotionDiscount>
            <Amount>0.00</Amount>
            <CurrencyCode>EUR</CurrencyCode>
        </PromotionDiscount>
        <ConditionId>New</ConditionId> 
        <IsGift>false</IsGift>> 
        <ASIN>B07VG6HK1B</ASIN>> 
        <SellerSKU>B07VG6HK1B _mfn</SellerSKU> 
        <OrderItemId>00860440070822</OrderItemId> 
        <IsTransparency>false</IsTransparency> 
        <ProductInfo> 
            <NumberOfItems>1</NumberOfItems> 
        </ProductInfo> 
        <IossNumber>>IMXXXYYYYYYZ</IossNumber>
        <QuantityShipped>1</QuantityShipped> 
        <ConditionSubtypeId>New</ConditionSubtypeId> 
        <ItemPrice> 
            <Amount>22.68</Amount> 
            <CurrencyCode>EUR</CurrencyCode> 
        </ItemPrice> 
         <ItemTax> 
            <Amount>3.94</Amount> 
             <CurrencyCode>EUR</CurrencyCode> 
        </ItemTax> 
        <PromotionDiscountTax> 
            <Amount>0.00</Amount> 
             <CurrencyCode>EUR</CurrencyCode> 
         </PromotionDiscountTax> 
    </OrderItem> 
 </OrderItems> 
</ListOrderItemsResult> 
<ResponseMetadata> 
    <RequestId>RequestId</RequestId> 
</ResponseMetadata> 
</ListOrderItemsResponse> 

Reports

The IOSS Number will be added, for applicable orders, to the following reports for selling partners who add the IOSS Number column on the Add or remove order report columns page in Seller Central:

• Scheduled XML Order Report (GET_ORDERS_DATA)
• Requested or Scheduled Flat File Order Report (GET_FLAT_FILE_ORDERS_DATA)
• Flat File Orders By Last Update Report (GET_FLAT_FILE_ALL_ORDERS_DATA_BY_LAST_UPDATE)
• Flat File Orders By Order Date Report (GET_FLAT_FILE_ALL_ORDERS_DATA_BY_ORDER_DATE)
• XML Orders By Last Update Report (GET_XML_ALL_ORDERS_DATA_BY_LAST_UPDATE)
• XML Orders By Order Date Report (GET_XML_ALL_ORDERS_DATA_BY_ORDER_DATE)

Flat File Reports:

ioss-number

XML Report:

<Item>
  …….
  <IossNumber>IMXXXYYYYYYZ</IossNumber> 
</Item> 

<OrderItem> 
  …….  
  <IossNumber>IMXXXYYYYYYZ</IossNumber> 
</OrderItem>   

Which countries are affected?

This change applies to all marketplaces where seller-fulfilled orders are shipped to the 27 countries in the EU.

The 27 countries within the EU are Austria, Belgium, Bulgaria, Croatia, Cypress, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, and Sweden.

Who is affected?

Developers with applications that enable shipping seller-fulfilled orders to any of the 27 countries in the EU are affected by this change.

What action is required?

If you are affected by this change, update your application workflow so that selling partners shipping to an EU country from a non-EU country can view and retrieve the IOSS number to pass it on to their carrier where Amazon has collected VAT on the sale.

For more information

See the Seller Central Help article titled, EU VAT on e-Commerce (EU VOEC) Legislation - 2021

Best regards,

The Selling Partner API team