Do I need VAT registration to sell on Amazon UK?
If your business is based in the UK, you have to register for value added tax (VAT) once your taxable turnover over the last 12 months passes £90,000, a level set in April 2024. There's no threshold at all if you're based abroad, and Amazon collects and pays the VAT on your sales to consumers from UK stock as the deemed supplier. You still pay import VAT when your stock comes into the country, and you can only claim it back once you're registered.
If you've read US guides: US state sales-tax thresholds don't apply here. UK VAT is one national tax, and it's included in the price shoppers see.

