Amazon VOEC VAT Suspensions in 2025: EU vs UK Establishment Rules, Documents & Recovery Guide

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Amazon VOEC VAT Suspensions Explained: EU vs UK Establishment Rules (2025 Guide)

Amazon VOEC VAT Suspensions Explained: EU vs UK Establishment Rules (2025 Guide)

You wake up, open Seller Central, and your payout is frozen. A banner says you’re not established for VAT purposes. The email mentions “business registration number mismatch” or points you to VOEC pages you’ve never seen. If that’s you, you’re not alone. Since 2021 Amazon has been legally required to enforce VOEC (VAT on e-Commerce) in the EU and the UK. In 2025, enforcement is stricter, faster, and less forgiving.

This guide gives you a simple path:

  • What VOEC actually is and when Amazon must collect VAT

  • What “established” really means to Amazon (hint: not just a paper company)

  • The documents that actually pass review

  • When to prove establishment vs when to accept VOEC and move on

  • The pitfalls that trigger rejections and how to avoid them

We link Amazon’s own references so you can validate as you go:

What VOEC Means in Plain English

VOEC shifts VAT collection to Amazon in two situations:

1. Low-value imports to the region

    • EU: imports up to €150 – Amazon collects via IOSS

    • UK: imports up to £135 – Amazon collects

2. Domestic sales from local inventory when you are not established in that region

    • If Amazon classifies you as non-established, it will collect VAT on all your EU/UK orders, not just the low-value imports

This is why you see payout holds and requests for “establishment” evidence. Amazon isn’t accusing you of fraud. It’s checking whether you qualify as established under VAT rules or should be treated as non-established with marketplace VAT collection.

The Hook Most Sellers Miss

Owning a UK Ltd or an EU GmbH/SRL on paper does not make you established. Amazon wants real operations:

  • People and payroll or a locally resident director

  • Premises with utilities or business rates

  • Third-party operational invoices sent to that address

  • Local banking tied to the legal entity

If you don’t have those, forcing an “established” claim usually backfires. It’s often faster and safer to accept VOEC, align your pricing and logistics, and keep trading.

EU vs UK At a Glance

Official refs: EU VOEC Overview • EU Establishment • UK VOEC Overview • UK Establishment
Comparison of EU vs UK VOEC thresholds, establishment definitions, documents, and common pitfalls.
Topic European Union United Kingdom
Low-value import threshold €150 IOSS
Amazon collects VAT on imports ≤ €150. Above €150, normal import VAT applies.
 £135
Amazon collects VAT on imports ≤ £135. Above £135, seller/importer handles VAT.
When Amazon collects beyond imports Goods ship from EU inventory and the seller is not EU-established. Goods ship from UK inventory and the seller is not UK-established.
“Established” means… Real operations in the EU (people, premises, resources). An EU entity alone without operations does not qualify. Real operations in the UK (people, premises, resources). A UK Ltd without operations does not qualify.
Sole trader – core documents
  • VAT registration matching VIES (or exemption/threshold proof).
  • Proof of identity (passport/ID/permit).
  • Proof of address (recent utility/council doc, etc.).
  • VAT registration matching HMRC VRN checker (or exemption).
  • Proof of identity (passport/ID/permit).
  • Proof of address (UK utility/council/mortgage, etc.).
Company/Partnership – VAT alignment VAT name & address must match VIES and Seller Central exactly. VAT name & address must match HMRC VRN and Seller Central exactly.
Company/Partnership – registry evidence Recent trade registry extract (name, number, legal form, directors), legible and current (≤180 days). Companies House extract (name, number, legal form, directors), legible and current (≤180 days).
Physical operations – proof at address
  • Lease/ownership + utilities or business rates.
  • Third-party operational invoices to that address.
  • Virtual offices do not qualify.
  • Category A: council tax/business rates/utility/rental (recent).
  • Category B: third-party operational invoice to site (recent).
  • Virtual offices do not qualify.
Directors / employment evidence Director ID + EU residence; if none resident, show permanent employment in EU and an EU bank account. Director ID + UK residence; if none resident, show PAYE evidence and a UK bank account.
Inventory & registration nuances
  • Local VAT registrations where inventory is stored (e.g., DE, PL, IT).
  • Northern Ireland treated as EU for VAT.
  • If inventory in UK and not UK-established, Amazon collects on all orders.
  • Historic VAT may be reconciled from 1 Jan 2021.
Shipping rules (low-value imports)
  • One order = one parcel.
  • Provide carrier: Amazon IOSS number, intrinsic value, order ID.
  • One order = one parcel (no IOSS; UK uses £135 rule).
  • Prevent double-tax with correct declaration.
When Amazon issues the invoice If Amazon collects VAT, do not issue your own VAT invoice. Amazon issues customer invoice; download for records. Same: if Amazon collects VAT, do not issue your own VAT invoice. Amazon issues customer invoice.
Special country notes
  • Germany: DE VAT ID required if inventory stored.
  • France: MFN from non-EU to FR capped at €150/order.
 —
Common rejection triggers
  • VIES/Seller Central name or address mismatch.
  • Outdated registry extract; poor scan quality.
  • Virtual office with no third-party invoices.
  • HMRC VRN/Seller Central mismatch.
  • Companies House data not aligned.
  • No UK-resident director and no PAYE + UK bank proof.
Action if not established
  • Confirm “not established” in Account Health; accept VOEC.
  • Price VAT-inclusive; follow IOSS rules.
  • Prepare for historic VAT (since 1 Jul 2021).
  • Confirm “not established” in Account Health; accept VOEC.
  • Price VAT-inclusive; ensure correct declarations.
  • Prepare for historic VAT (since 1 Jan 2021).
Action if established Align Seller Central with VIES & registry; submit registry extract, VAT proof, operations evidence, director/residence or employment + EU bank. Align Seller Central with HMRC VRN & Companies House; submit CH extract, VAT proof, Cat A + Cat B ops evidence, director/residence or PAYE + UK bank.

How To Decide: Prove Establishment or Accept VOEC?

Think in terms of evidence and speed.

Prove establishment if you can show all of the following quickly:

  • Registry alignment: Your Seller Central legal name and address match the trade registry and VIES/HMRC exactly

  • Operational footprint: Lease or ownership + utilities or business rates + third-party invoices to the same address

  • People: A locally resident director, or payroll records that prove permanent employment in the region

  • Banking: A local bank account statement in the company’s name, recent and legible

Accept VOEC if any of these are true:

  • Your entity is local on paper but operations are truly offshore

  • You rely on a virtual office or mail drop

  • You cannot align your legal strings 1:1 with VIES/HMRC this week

  • You lack a resident director and do not run local payroll

Why this matters: retrying weak packets wastes weeks and keeps payouts frozen. Choosing the right path on day 1 is often the difference between a quick reinstatement and a month of cash-flow pain.

The Documents That Pass Review

Below is what Amazon actually expects to see pass cleanly. Keep scans full-page, high-resolution, uncropped, and recent (≤ 180 days where applicable).

Sole traders (EU or UK)

  • VAT registration evidence aligned to VIES/HMRC – or proof of exemption/under threshold

  • Identity – passport, driver’s licence, national ID, or residence permit

  • Address – recent utility, council tax, mortgage statement, or equivalent

Companies & partnerships – EU

  • VAT registration aligned in VIES – name and address strings must exactly match Seller Central

  • Trade registry extract – shows company name, number, legal form, directors/management

  • Physical operations – lease or property doc + utilities/business rates + third-party operational invoices to that address

  • Directors/people – director ID + EU residence; if no EU-resident director, provide payroll proof + EU bank account statement

Companies & partnerships – UK

  • VAT registration aligned in HMRC VRN checker

  • Companies House extract – recent, legible, matching Seller Central

  • Address proof – one from Category A (council tax/business rates/utility/rental) and one from Category B (third-party operational invoice)

  • Directors/people – director ID + UK residence; if no UK-resident director, provide PAYE evidence + UK bank statement

Important: Virtual offices do not qualify as a primary business address for establishment.

What Changes When You Accept VOEC

If you confirm you are not established in the region:

  • Amazon collects VAT at checkout – permanently for that scope

  • You may need to reconcile historic VAT back to the VOEC start dates

    • UK from 1 Jan 2021

    • EU from 1 Jul 2021

  • You must:

    • Keep prices VAT-inclusive on each EU/UK storefront

    • Follow low-value import rules properly:

      • One order = one parcel

      • Provide carriers with the right data:

        • EU: Amazon’s IOSS number, intrinsic value, and Amazon order ID

        • UK: ensure correct declaration to avoid double-charging

Short cover you can paste into Account Health

We confirm we are not established for VAT purposes in [EU/UK]. Please apply VOEC marketplace collection. Our Seller Central legal details are aligned and we will follow VOEC/IOSS parcel procedures. Kindly advise next steps on any historic VAT reconciliation.

Common Rejection Triggers You Can Avoid This Week

  • String mismatches – Seller Central legal name/address must match VIES/HMRC and registry exactly. Update the authority first, then resubmit.

  • “Virtual office” only – no utilities, no business rates, no third-party invoices to site.

  • No resident director and no payroll proof – provide PAYE/payroll plus local bank statement or expect rejection.

  • Old or low-quality scans – illegible, cropped, glare, or older than 180 days.

  • Wrong ship-from – VCS settings overriding Shipping Settings can cause VAT miscalculation at checkout.

  • Invoicing where Amazon collects – if Amazon collected VAT, do not issue your own invoice to the customer.

Regional Nuances That Bite Sellers

  • Germany – if you store inventory in DE, you must upload a valid German VAT ID to keep selling on Amazon.de

  • France – MFN orders from outside the EU to France are capped at €150 per order

  • Northern Ireland – treated as EU for VAT purposes in this context

Your 5-Step Action Plan

1. Decide your status – be honest. Established or not.

2. Normalize data – align Seller Central with VIES/HMRC and the trade registry character-for-character.

3. Assemble the right packet – submit the precise documents for your category, recent and legible.

4. Submit with a concise cover – established or not established, as above.

5. Prepare for follow-ups – payouts may remain paused until Amazon finishes review; answer quickly with exact documents they request.

Frequently Asked Questions

VOEC / VAT Establishment – Frequently Asked Questions (EU & UK, 2025)

1) Why did Amazon suspend my account for “VAT establishment” documents?
Amazon is required to enforce VOEC (VAT on E-Commerce) rules. If they can’t confirm you’re established for VAT in the EU/UK (physical operations, not just a paper entity), disbursements may pause until you provide evidence or confirm you’re non-established so Amazon collects VAT at checkout. See: EU VOEC Overview and UK VOEC Overview.
Key search terms: Amazon account suspended VAT documents, Amazon VAT disbursement hold.
2) What does “established” mean for EU/UK VAT on Amazon?
“Established” means real operations in-region (people, premises, utilities, payroll/banking). A local company on paper without operations does not qualify. References: EU Establishment, UK Establishment.
3) Should I try to prove I’m established or accept VOEC marketplace collection?
Decide based on facts:
  • Prove establishment if you have a real EU/UK footprint (lease/utilities, directors or payroll, local bank) and can align Seller Central with tax/registry records.
  • Accept VOEC if you lack that footprint. Confirm “not established” in Account Health, let Amazon collect VAT, and avoid repeated rejections.
Note: Amazon may reconcile historic VAT from 1 Jan 2021 (UK) or 1 Jul 2021 (EU).
4) What documents does Amazon accept to prove establishment?
EU (companies/partnerships): VIES-aligned VAT registration, recent trade registry extract, proof of physical operations (lease/utilities/third-party invoices), director ID + EU residence or payroll + EU bank account.
UK (companies/partnerships): HMRC VRN-aligned VAT registration, recent Companies House extract, Category A (council tax/business rates/utility/rental) + Category B (third-party invoice), director ID + UK residence or PAYE + UK bank statement.
Sole traders: VAT registration (or exemption), ID, and address proof.
5) My VAT number is valid. Why did Amazon say it doesn’t match?
Amazon checks exact string matches:
  • EU: Business name & address must match VIES and Seller Central exactly.
  • UK: Business name & address must match HMRC VRN checker and Seller Central.
Fix mismatches with the tax authority first, then resubmit.
Keyword: Amazon VIES/HMRC mismatch.
6) What are the low-value thresholds and when does Amazon collect VAT?
  • EU: Imports ≤ €150 – Amazon collects via IOSS.
  • UK: Imports ≤ £135 – Amazon collects.
If you’re not established but store inventory in the region, Amazon collects VAT on all orders (not just low-value imports).
7) Logistics: how do I avoid double-charging customers on VOEC/IOSS parcels?
Follow the “one order = one parcel” rule and pass your carrier: Amazon’s IOSS number (EU only, shown on the order), the intrinsic value, and the Amazon order ID. Do not split/merge orders. If you use FBA or Amazon-purchased labels, much of this is handled for you.
8) Can I issue my own VAT invoice if Amazon collects the VAT?
No. Where Amazon collects VAT, Amazon issues the customer VAT invoice. You can download it for records. Issuing your own VAT invoice in those cases is a common rejection trigger.
9) What are the quickest fixes that unblock reviews?
  • Make Seller Central legal name/address match VIES/HMRC and registry details exactly.
  • Replace “virtual office” docs with real operations evidence (utilities, third-party invoices).
  • Upload recent, legible PDFs (≤180 days where required).
  • If no local-resident director, attach PAYE/payroll + local bank statement (UK/EU respectively).
  • Stop issuing invoices where Amazon already collects VAT.
10) Region-specific gotchas?
  • Germany: If you store inventory in DE, upload a valid DE VAT ID or you’ll be blocked on Amazon.de.
  • France (MFN from non-EU): Orders are capped at €150 per parcel.
  • Northern Ireland: Treated as EU for VAT purposes in this context.

Final Thoughts

VOEC is not a one-time audit. Amazon is running rolling checks and tightening standards. The fastest way out is the most honest:

  • If you are established, prove it cleanly with the right documents and perfect string alignment

  • If you are not, accept VOEC, update pricing and logistics, and keep the business moving

Either way, you control the timeline by sending complete, aligned, high-quality evidence on the first try.

Official references for your records

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