Amazon will update the Amazon Services Europe Business Solutions Agreement as of August 1, 2026. For orders invoiced by Amazon in which Amazon Business EU S.à r.l. is the buyer, the percentage referral fee will now be calculated based on the fee basis instead of the sales proceeds.
This primarily affects sellers with cross-border sales when shipping to a country with a different VAT rate than the listing country. Depending on the destination country, the percentage referral fee may decrease or increase as a result. According to Amazon, orders to other Amazon entities as well as orders under promotional campaigns, such as Lightning Deals, are excluded.
Those who continue to sell on Amazon after August 1, 2026, automatically agree to the contract changes.
What do sellers need to consider?
Fee basis instead of sales proceeds: Starting August 1, 2026, Amazon will no longer calculate the percentage referral fee based on sales proceeds but on the fee basis — this is the price at which the item is listed in the store (e.g., €119 on Amazon.de), regardless of the VAT rate in the destination country. This affects cross-border sales where previously the local tax rate in the destination country increased or decreased the calculation basis.
Impact only if VAT differs: The change is relevant for cross-border shipping to countries with a different VAT rate from the store country. For an Amazon.de price of €119, the 10% fee for shipping to Italy drops from €12.20 to €11.90; for Luxembourg, it rises from €11.70 to €11.90.
Note contract exceptions: Orders sold to Amazon entities other than Amazon Business EU S.à r.l. are not affected. Also excluded are orders under promotional campaigns, such as Lightning Deals; the revised contract applies automatically if you continue using the service after August 1, 2026.
