European content acquisition

All vendors that supply content to the European marketplace are required to complete the UK Tax Interview. This ensures that Prime Video calculates tax correctly, issues valid Value-Added Tax (VAT) invoices where required, and that payment isn’t blocked.

VAT will be charged in addition to royalties such that, following deduction of VAT, this change will not impact the amount of royalties earnings you receive.

Payments made by ADUK to partners will be subject to UK VAT in either of two ways:

• Charged on invoice for domestic transactions with UK-based VAT registered partners
• Charged under the reverse-charge mechanism for cross-border transactions with non-UK partners.

Per UK VAT legislation, ADUK must hold VAT-compliant invoices issued by or on behalf of content providers to reclaim the associated VAT due on the content acquisition. The deduction of VAT will not impact the amount of royalty earnings you receive.

If you have a valid VAT Registration Number (VRN), you must select one of these billing options:

• Amazon Self Billing (ASB) Recommended. This option most closely mirrors your current billing experience. This option gives Amazon permission to generate a VAT-compliant invoice on your behalf and send payments to you automatically. Failure to renew your Self-Billing agreement could result in account suspension and/or termination.
• Amazon Rendered Billing (ARB) Amazon generates a draft invoice and presents it to you for approval. Your approval of each draft invoice is a precondition for payment. Failure to approve your invoices two months from the invoice generation date could result in account suspension and/or termination.
• Vendor-Initiated Billing (VIB) You send Amazon an invoice as a precondition to payment. Amazon then validates the invoice internally, matches our costing outputs, and submits payment.

Note: Vendors may be subject to additional invoicing requirements, depending on their domestic laws.
If your permanent address is outside of the EU, you’re eligible for No Billing, which means you aren’t required to provide an invoice to ADUK as a precondition for payment. If your permanent address is within the EU but you don’t have a valid VRN, you’re eligible for No Billing.

Your taxable location is determined by your Permanent Address (for example, your registered place of business), as collected through the Tax Questionnaire mentioned above.

Even if you have already provided your VRN in a previous onboarding process, you must submit it again. It’s important that you provide your VRN and taxable country via the new Tax Questionnaire to ensure we can correctly identify your taxable presence.

You can invite additional members of your team to your Prime Video Slate portal.

Important: Each person you want to invite must first provide you with a unique user code. To get their user code, the other person must go to the User Code page and sign in with an existing or new Amazon account based on a work email address. You can then designate Bank and tax permissions to them.

1. Click the person icon at the top right, and select Users and permissions.
   If you’ve haven’t already completed your business settings, do so first.
2. Select the user you want to activate, and click the Activate user button to send an invitation.
   

For user access issues, please consult other members of your team so they can invite you via the Users and permissions page in Prime Video Slate. If no one from your team has access, contact your Amazon Content Acquisition Manager to invite you. For more information about accessing Slate, see Get started.

If you have access to Prime Video Slate, but don’t have Bank and tax permissions, a member of your team with Bank and tax permissions can extend them to you on the Users and permissions page on your Prime Video Slate account. If no one on your team has access to Bank and tax, contact your Amazon Content Acquisition Manager so they can grant you the required permissions.