Amazon Sellers: New VAT Reporting Requirements for Bottle Deposits Go Live October 9th
Amazon is updating its VAT Invoice Data Report (VIDR) to include new fields for bottle deposit amounts, effective October 9, 2025. This change aims to provide a clearer breakdown of VAT-exclusive and VAT-inclusive bottle deposit costs within the report. Developers and sellers utilizing the VIDR must update their applications to comply with these new requirements to avoid issuing non-compliant invoices.
Key Takeaways
- New fields
bottle-deposit-vat-excl-amountandbottle-deposit-vat-amountwill be added to the VAT Invoice Data Report. - The update is effective October 9, 2025, and applies to all marketplaces.
- Applications using the VIDR must be updated to accommodate these new fields.
- Failure to update may result in non-compliant invoices being issued.
Understanding the New VAT Reporting Fields
The VAT Invoice Data Report (VIDR) is being enhanced to provide more granular data regarding bottle deposits. The existing fields item-vat-incl-amount (VAT inclusive item price) and item-vat-amount (VAT amount of item price) will remain unchanged in their core definition but will now incorporate bottle deposit information.
Two new fields are being introduced:
bottle-deposit-vat-excl-amount: This new column will detail the bottle deposit amount exclusive of VAT.bottle-deposit-vat-amount: This new column will specify the VAT amount associated with the bottle deposit.
How the Changes Affect Existing Fields
The definitions for the existing fields are being updated to reflect the inclusion of bottle deposit data:
| Field Name | Existing/New Field | Existing Value Definition | New Value Definition |
|---|---|---|---|
item-vat-incl-amount |
Existing field | VAT inclusive item price. | VAT inclusive item price. This field now includes bottle-deposit-vat-excl-amount and bottle-deposit-vat-amount. |
item-vat-amount |
Existing field | VAT amount of item price. | VAT amount of item price. This field now includes bottle-deposit-vat-amount. |
bottle-deposit-vat-excl-amount |
New field | The bottle deposit amount exclusive of VAT. | |
bottle-deposit-vat-amount |
New field | The bottle deposit VAT amount. |
Example Scenario
Consider a beverage sold for 8 Euro (excluding shipping), which includes VAT. This 8 Euro is composed of:
- Item Price: 4.20 Euro
- Deposit: 2.52 Euro
- VAT on Item: 0.80 Euro
- VAT on Deposit: 0.48 Euro
After the update, the VIDR report fields will reflect this breakdown as follows:
item-vat-incl-amount: 8.00item-vat-amount: 1.28 (0.80 + 0.48)bottle-deposit-vat-excl-amount: 2.52bottle-deposit-vat-amount: 0.48
Who is Affected and What Action is Required?
Developers with applications that integrate with or utilize the VAT Invoice Data Report (VIDR) are directly impacted by this change. This update applies to all marketplaces where Amazon operates, as deposit amounts are subject to geography-specific regulations.
If your application uses the VIDR, you are required to update it to accept these new fields by October 9, 2025. Failure to do so may lead to your application sending non-compliant invoices that lack the necessary breakdown of bottle deposit amounts and their associated VAT to customers.