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The ultimate Guide on Accounting for Amazon FBA Businesses

Running an Amazon FBA (Fulfillment by Amazon) business can be highly profitable, but managing finances and accounting properly is crucial for long-term success. Many sellers struggle with bookkeeping, VAT compliance, and reconciling Amazon payouts—especially in the UK, where ecommerce accountants in London specialise in helping Amazon FBA sellers stay compliant.

In this comprehensive guide, we’ll cover:
✅ What is Amazon FBA?
✅ The Order-to-Fulfillment Process
✅ Amazon Payments & Settlement
✅ VAT Registration & Obligations
✅ Key Accounting Practices for Amazon Sellers
✅ Why Hire an Amazon FBA Accountant?

Let’s dive in!

What is Amazon FBA?

Amazon FBA (Fulfillment by Amazon) is a service where sellers store their products in Amazon’s warehouses. Amazon handles storage, packing, shipping, customer service, and returns on behalf of the seller.

How Amazon FBA Works:

  1. Seller Sends Inventory to Amazon – Products are shipped to Amazon’s fulfillment centers.
  2. Customer Places an Order – When a sale occurs, Amazon picks, packs, and ships the product.
  3. Amazon Handles Customer Service & Returns – Any issues are managed by Amazon.
  4. Seller Receives Payment – After deducting fees, Amazon deposits the net amount into the seller’s account.

This model allows sellers to scale without worrying about logistics but introduces complexities in accounting.

Amazon FBA Accounting: Key Processes

1. Order to Fulfillment Process

When a sale occurs, Amazon deducts various fees before settling the payment. Key steps include:

  • Sale Recorded – Amazon logs the transaction.
  • FBA Fees Deducted – Storage, fulfillment, and referral fees are subtracted.
  • Refunds & Chargebacks – If a customer returns an item, Amazon adjusts the payout.
  • Payment Settlement – Amazon transfers the net amount to the seller’s bank account (usually every 14 days).

2. Processing Amazon Payouts & Reconciliation

Amazon provides a Settlement Report detailing:

  • Gross sales
  • Amazon fees (referral, FBA, storage, advertising)
  • Refunds & chargebacks
  • Net deposit

Accounting Tip: Use accounting software (like QuickBooks or Xero) to reconcile Amazon payouts with bank deposits. An ecommerce accountant in London can automate this process to save time.

VAT for Amazon FBA Sellers

Who Needs to Register for VAT?

  • UK Sellers – Mandatory if taxable turnover exceeds £90,000 (2024 threshold).
  • Non-UK Sellers – Required if storing goods in the UK (even if sales are below the threshold).
  • Pan-European FBA – VAT registration is needed in each country where inventory is stored (e.g., Germany, France).

When Do You Pay VAT?

  • UK VAT – Charged at 20% on sales to UK customers.
  • EU VAT – Rates vary by country (e.g., Germany 19%, France 20%).
  • Import VAT – Paid when goods enter the UK/EU.

Expert Tip: An Amazon FBA accountant can help with VAT registration, filings, and ensuring compliance with HMRC and EU tax laws.

Key Accounting Practices for Amazon Sellers

1. Track All Fees & Expenses

  • Amazon charges multiple fees, including:

    • Referral Fees (8%-15% per sale)
    • FBA Fees (storage & fulfillment)
    • Advertising Costs (Sponsored Products)
    • Refunds & Returns

    Solution: Use accounting software to categorise expenses accurately.

2. Inventory Management

  • COGS (Cost of Goods Sold) – Track product costs, shipping to Amazon, and customs duties.
  • Stock Reconciliation – Match Amazon’s inventory reports with your records.

3. Multi-Currency Transactions

If selling globally, handle exchange rate fluctuations and foreign transaction fees.

4. Tax Compliance

  • Corporation Tax (UK limited companies)
  • Self-Assessment (Sole traders)
  • VAT Returns (MTD-compliant filings)

For expert guidance, consider consulting Faas Accountants for tailored accounting solutions.

Why Hire an Amazon FBA Accountant?

Managing Amazon FBA accounting manually is time-consuming and error-prone. A specialist ecommerce accountant in London can:
✔ Automate bookkeeping (sync Amazon sales with accounting software)
✔ Ensure VAT compliance (UK & EU)
✔ Optimise tax efficiency (reduce liabilities)
✔ Handle HMRC audits (avoid penalties)

Many Amazon FBA accountants also offer:

  • Profitability analysis
  • Cash flow forecasting
  • Customs duty advice

Final Thoughts

Amazon FBA accounting involves tracking sales, fees, VAT, and inventory accurately. Non-compliance can lead to fines, so working with an ecommerce accountant ensures your business stays profitable and tax-efficient.

Need Help? If you’re an Amazon seller in the UK looking for expert accounting support, contact FaaS Accountants today!

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