Free tool
Your platform sales on your VAT return
For sellers established in the UK, based on HMRC VAT Notices 700/12 and 741A.
Who accounts for the VAT
| You are | Selling through | Who accounts for UK VAT |
|---|---|---|
| Established in the UK | Shopify (your own store) | You |
| Established in the UK | Amazon, eBay or Etsy | You |
| Established outside the UK | A marketplace, goods in the UK or parcels up to £135 | Usually the marketplace |
| Established outside the UK | Your own store | You |
Shopify is your own store, not a marketplace, so it never accounts for VAT for you. Overseas sellers should read UK VAT for overseas sellers.
Getting your platform figures onto your VAT return
- Download each platform's sales report for the VAT period, including refunds.
- Split UK sales from overseas sales. Goods sent from Great Britain outside the UK are zero-rated exports, net in Box 6 with no VAT.
- Work out the VAT on UK sales. At 20%, the VAT is one sixth of the VAT-inclusive total.
- Add the platform fees as purchases, with their VAT treatment.
- Bring it all into one spreadsheet with VAT in its own columns, and let formulas total the nine boxes.
Platform fees and VAT
- Fee invoice shows UK VAT: reclaim it in Box 4, with the net fee in Box 7.
- Fee invoice from overseas with no UK VAT: use the reverse charge. Put the VAT in Box 1 and Box 4, and the net fee in Box 6 and Box 7.
- Download fee invoices from each platform's seller account each month.
Common mistakes
- Using the payout figure instead of total sales. Payouts are after fees and refunds.
- Assuming the platform charged VAT for you as a UK seller.
- Forgetting refunds, which reduce your sales and VAT.
- Leaving fees out, and missing VAT you could reclaim.
- Retyping figures instead of importing reports, which breaks the digital link.
For where other online sales go, see the VAT box checker for online sellers.
Every platform, one VAT return, from £5 a month
Bring Shopify, Amazon and Etsy reports into one spreadsheet, total the nine boxes by formula, upload the CSV and file.
- Connect to HMRC on HMRC's own page with your Government Gateway sign-in. We never see that password.
- See your VAT periods, due dates, amounts owed and payments, read from HMRC.
- Upload your nine box totals as a CSV. Box 3 and Box 5 are worked out and every box is checked.
- Submit and keep HMRC's receipt. Reminder emails arrive before each due date.
No card needed · From £5 a month · Plans for up to 100 businesses · Filing through HMRC's MTD service since 2019
Final thoughts
For a UK seller, every platform is just another sales channel on your VAT return. Download the reports, split UK from overseas, add the fees, and file from one spreadsheet.
Disclaimer: This guide gives general information, not advice for your business. If you are unsure how the rules apply to you, speak to an accountant or contact HMRC.
Frequently asked questions
Checked against GOV.UK guidance on online marketplaces, HMRC VAT Notice 700/12 and VAT Notice 741A. November 2026.
Does Amazon charge VAT for UK sellers?
Does Shopify collect VAT for me?
Where do marketplace sales go on my VAT return?
Can I reclaim VAT on Amazon or Etsy fees?
Should I use my payout figure for my VAT return?
Every platform, one VAT return, from £5 a month.
Swift VAT Pro files your return to HMRC from the spreadsheet you already keep. From £5 a month.
No card needed · 2,900+ VAT returns filed since 2019