On this page you learn about issuing a compliant VAT invoice.
It is your sole responsibility to comply with all legal and VAT requirements for issuing and delivering VAT invoices to customers in respect to your sales transactions. If you are registered for VAT, UAE law requires you to send every customer that makes a VATable purchase from you a VAT invoice within 14 days of the date of supply. If you are unsure whether you have to issue a VAT invoice to a customer, we suggest that you contact your tax advisor. Amazon cannot assist you with legal or tax advice. Customers may consider the experience you provide with regard to VAT invoices when submitting Seller Feedback.
For any Amazon fulfilled orders (FBA orders), we will determine the amounts charged to the customer for shipping and gift wrap services. We also determine the payment method fee charged to the customer for Cash on Delivery (COD) orders.
FBA orders may qualify for free shipping according to the Amazon shipping rules. In these cases, the customer is not charged shipping fees and, in turn, we neither remit to nor debit shipping fees from your Amazon seller account.
If, however a customer is charged for shipping, giftwrap services and/or using a particular payment method (Cash on Delivery), this revenue is part of your sales transaction with the customer and remitted with the amount of the item price revenue to your Amazon seller account. These revenues are featured as Shipping, Giftwrap and Payment Method Fee in the settlement report and transaction details. The total value of the sales transaction is the item price plus shipping, giftwrap and/or payment method fee revenue paid by the customer. You are responsible to account to the Federal Tax Authority (FTA) for any applicable VAT on the total value of the transaction. If you issue a VAT invoice to the customer, you are required to include the amount the customer paid for shipping, giftwrap and/or payment method fee. In this respect, Fulfillment by Amazon transactions are no different from sales transactions related to products you fulfill yourself and where the customer is also charged for shipping, payment method fees and/or giftwrap. After remitting any shipping, giftwrap and payment method fee revenue into your Amazon Seller Account, we will charge you a fee equal to the amount of any shipping, giftwrap and/ or payment method fee charged to the customer. Such transactions are called Shipping Chargeback, Giftwrap Chargeback or Cash on Delivery (COD) Chargeback in the Settlement report. In some cases, the Shipping, Giftwrap or Cash on Delivery (COD) Chargeback might be lower than the amounts that were remitted to your Amazon Seller Account. This does not impact the amount paid for shipping and/or giftwrap by the customer, which should be included on your VAT invoice to the customer.
See the Amazon Services UAE Business Solutions agreement for more information.
If, at any time, you are unsure of your VAT obligations, we strongly recommend you verify these with your local tax office or contact your tax advisor.
Full tax invoice
UAE law requires a full tax invoice to include the following:
Simplified tax invoice
When the supply you make is less than AED 10,000, you may issue a simplified tax invoice. The details need to include:
If, at any time, you are unsure of your VAT obligations, we recommend you speak to your local tax office or contact your tax advisor. Please make sure to always refer to the latest guidance or updates issued by the FTA.
Fulfilled by Amazon orders: For orders that do not involve Cash on Delivery (COD)*, to identify all revenues between the seller and the customer access the Amazon Fulfilled Shipments report on the Fulfillment reports page.
For orders that do involve COD*, access the transaction details on the payment reports pages (you can either search for an order ID in the statement view or select an order from the transaction view).
*You can determine whether an order involves COD in the Manage order view.
Seller Fulfilled orders (incl. Amazon Easy Ship): To identify all revenues between the seller and the customer for Seller Fulfilled orders, access the Order report from the order pages.
There are three ways to share VAT invoices with customer:
Learn more about Buyer seller communication.