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 add team members to your account and customize their permissions to manage your business operations. See User access and permissions for step-by-step instructions to add additional people and configure their access levels, including banking and content delivery permissions.