Tax guide: What Amazon asks for before paying you

Are you about to sell on Amazon from Spain, or already selling and not sure you are doing it right? Which documents does Amazon ask for to verify you? What VAT do its fees carry? How do you record what it pays you? This guide explains it in plain language, with one example from start to finish.

What it includes

• 📄 10-page PDF guide (A4, reads well on a phone), with a sample sale and a sample settlement and all their numbers.
• 📊 Excel workbook (5 tabs): a list by country (EU VAT number, EPR numbers by category and the language of each Amazon store in the EU), what you need before you sell, a calculator for each sale, another for your settlement, and the calendar.
• 🇪🇸 Also in Spanish. The PDF and the spreadsheet, in English and in Spanish, in the same download.

What you will find

• Amazon's identity verification: which documents they ask a freelancer and a company for, and how not to get stuck.
• Registering with the Tax Agency, the EU VAT number and the ROI (the Spanish register of intra-EU operators): why Amazon asks for them and what happens if you don't have them.
• The VAT on Amazon's fees since August 2024, and what to do if an invoice reaches you without VAT from another country.
• What Amazon charges you (selling plan, referral fee, digital services fee, refunds), with a sample sale.
• Invoices to your customers: Amazon's VAT Calculation Service, which invoice each sale needs, how they are numbered and what to do about Verifactu.
• The recycling (EPR) numbers Amazon asks you for in Spain, France and Germany.
• Why an Amazon warehouse in another country means you have to register for VAT there.
• How to record Amazon's settlement: sales, fees, refunds and the transfer.
• DAC7: what Amazon reports to the Tax Agency every year, and the most common mistakes.

Who it is for

Anyone who sells or is about to sell on Amazon from Spain, as a freelancer or through a company, shipping orders themselves or with Fulfilment by Amazon. For those just starting and for those who have been selling for a while.

How you receive it

When you pay, you get the PDF and the spreadsheet straight away, on the confirmation page and in your e-mail. The spreadsheet also opens in Google Sheets or Numbers. It is digital content: once you receive it, you lose the right of withdrawal.

Version

October 2026 version, with the rules in force on that date.

Who wrote it

DPL Asesores, a tax and accounting advisory firm in Alicante that specialises in online stores. Guide written with the help of artificial intelligence tools.

⚠️ This is general information as of the version date, written to be understood without prior knowledge. It does not replace advice on your specific case. Independent guide: it is not made or sponsored by Amazon.

€10 VAT included.

🎁 And if you then book a consultation within the following 3 months, we take the €10 for the guide off: the code is on its last page.

Terms of sale: dplasesores.com/en/ecommerce/condiciones-de-contratacion