by Ariful | Apr 1, 2026 | EU VAT Updates
Understanding the Ireland VAT Landscape in 2026
Ireland continues to be a strategic hub for many digital businesses, but keeping track of its specific rates is essential for accurate pricing and margin protection. As of April 1, 2026, the standard VAT rate in Ireland remains steady at 23%. This applies to most goods and services you’ll be selling.
However, there is some stability in the reduced-rate categories that you should note. The 9% reduced VAT rate for apartments and energy services has been officially extended to 2030. This is a vital piece of information for businesses operating in the property management or energy-efficiency sectors. Knowing these rates are locked in for the next few years allows for better long-term financial planning.
Why this matters for you:
- Pricing Accuracy: Ensure your checkout systems are pulling the correct 23% rate for standard goods.
- Budgeting: If your business model relies on the lower 9% rate for energy-related services, you can breathe a sigh of relief knowing this won’t fluctuate for a while.
- Compliance: Remember that miscalculating VAT at the point of sale leads to messy year-end reconciliations. Let us handle the automated calculations so you stay in the clear.
The Big April 2026 Update: UK IOSS Intermediaries
Starting this month, we are seeing a major shift in how UK and Northern Ireland (NI) businesses interact with the EU’s Import One-Stop Shop (IOSS). As of April 2026, the UK has officially opened registration for VAT IOSS intermediaries.
This is a game-changer for UK-based sellers. Previously, the process of finding and maintaining an EU-based intermediary could be a logistical headache. Now, with the UK allowing these registrations, the bridge for UK/NI businesses selling into the EU has become much sturdier.
If you are selling goods valued under €150 to customers in the EU, using the IOSS scheme allows you to collect VAT at the point of sale. This ensures your customers aren’t hit with “surprise” VAT bills and admin fees when their parcel arrives at their doorstep.
Key actions for April:
- Register as an Intermediary: If you manage multiple sub-brands or provide logistics, look into this new registration capability.
- Streamline Your Shipping: Use your IOSS number on all customs declarations to ensure your parcels hit the “green lane” for faster delivery.
- Reduce Friction: A smooth checkout experience leads to higher conversion rates. Don’t let tax be the reason a customer abandons their cart.
Heads Up: The €3 EU Customs Fee (July 2026)
While April brings positive news for intermediaries, we need to look ahead to July 1, 2026. The EU is introducing a mandatory €3 customs fee on all low-value parcels (those valued under €150).
Currently, many small-ticket items enjoy a relatively low-friction entry into the EU under IOSS. However, this new fee is designed to cover the administrative costs of customs processing. While €3 might sound small, for businesses selling high volumes of low-cost items, this could significantly eat into your profits or force a price increase for your customers.
How to prepare now:
- Analyze Your Margins: Look at your average order value. If you’re selling items for €15, a €3 fee represents a 20% increase in cost.
- Review Shipping Strategy: Consider bundling items to increase the order value above €150 where appropriate, though this changes the VAT treatment to standard import VAT rather than IOSS.
- Communicate Early: If you plan to pass this cost on to the consumer, start updating your shipping policy pages now to manage expectations.
GPSR: The New Standard for Product Safety
The General Product Safety Regulation (GPSR) is no longer a “future” concern: it is an active requirement. If you are selling non-food products in the EU, you must have an EU-based Authorized Representative.
This person or entity acts as the point of contact for market surveillance authorities. They are responsible for ensuring that technical documentation is available and that the product meets all safety standards. Without a valid Authorized Representative and the correct labeling on your products, you risk having your listings removed from major marketplaces like Amazon or eBay, or worse, having your goods seized at the border.
Checklist for GPSR Compliance:
- Verify your Representative: Ensure you have a legal contract with an EU-based entity.
- Update Labels: Your product or packaging must clearly display the contact details of the manufacturer and the Authorized Representative.
- Audit Your Documentation: Keep your safety assessments and technical files up to date and ready for inspection.
The Roadmap to Mandatory E-Invoicing in Ireland
Ireland is following the broader EU trend toward “VAT in the Digital Age” (ViDA). We are now seeing a clear roadmap for mandatory e-invoicing.
While the full rollout for all businesses isn’t here yet, large corporate entities in Ireland are expected to comply by 2028. This might feel like a long way off, but the transition to digital reporting requires a significant overhaul of internal systems. For SMEs and cross-border traders, the full mandate is expected to follow shortly after in 2029/2030.
By moving your bookkeeping into a structured, digital environment now, you won’t be scrambling when the government flips the switch on mandatory e-invoicing.
Winning at the Ecommerce Checkout: Managing VAT via IOSS
Handling VAT at the checkout is the single most important part of the customer journey for international sellers. If you are using IOSS correctly, the VAT is calculated based on the customer’s location (e.g., 23% for Ireland, 19% for Germany, 22% for Italy) and collected at the moment they pay.
Benefits of a properly configured IOSS system:
- Transparency: The customer sees the final price immediately.
- Speed: Parcels bypass the standard “hold” at customs for VAT collection.
- Compliance: Your IOSS filing consolidates all these sales into a single monthly return, regardless of which EU country you sold into.
Remember, if you exceed the €10,000 EU-wide threshold for distance sales, you can no longer charge your domestic VAT rate. You must charge the rate of the destination country. This is where many sellers get caught out.
by Ariful | Apr 1, 2026 | E-Commerce
Master the Basics of UK VAT Compliance
The UK remains one of the most critical markets for global sellers. However, the rules for domestic businesses versus international sellers are starkly different. Understanding where you fit is the first step toward avoiding heavy penalties.
Know Your Registration Thresholds
For UK-based businesses, you must register for VAT once your taxable turnover exceeds £90,000 in a rolling 12-month period. However, if you are an overseas seller: meaning your business is established outside the UK but you are storing goods within the UK to sell to British customers: there is a £0 threshold. This means you must register for VAT immediately, before your first sale is even made.
Utilize Professional VAT Return Services UK
Filing your returns correctly is just as important as registering. HMRC has become increasingly strict with digital record-keeping requirements under Making Tax Digital (MTD). This is where vat return services uk become essential. Instead of manually calculating figures, you provide your transaction data to ensure every penny is accounted for, filed on time, and compliant with current 2026 regulations.
Navigating the European Union and IOSS
Selling into the EU requires a different tactical approach, especially regarding the Import One-Stop Shop (IOSS). The EU system is designed to simplify B2C sales for goods valued under €150, but the administrative requirements remain rigorous.
The IOSS Advantage for 2026
Using IOSS allows you to collect VAT at the point of sale, which provides a “green channel” for your goods at customs. This prevents your customers from being hit with “surprise” import fees, which currently account for nearly 39% of abandoned shopping carts globally.
Key IOSS Requirements:
- Appoint an Intermediary: If your business is based outside the EU, you are legally required to appoint an EU-based intermediary to register for IOSS.
- Monthly Filings: Even if you have zero sales in a particular month, you must file a “nil return.” Missing three consecutive payments can result in your IOSS ID being revoked for two years.
- Upcoming Changes: Be prepared for July 2026, when the EU is set to introduce a flat €3 duty on low-value shipments. Preparing your pricing strategy now will save you from margin erosion later this year.
Global Expansion: Beyond the UK and EU
If you are eyeing markets like the USA, Canada, or Australia, your cross border VAT (or Sales Tax/GST) obligations change again. Each region has its own “nexus” or threshold rules.
- Australia: You must register for GST if your turnover reaches $75,000 AUD.
- Canada: Thresholds vary, but generally, the $30,000 CAD limit triggers registration requirements for the GST/HST system.
- USA: While not VAT, Sales Tax is equally complex. Avoid common pitfalls by understanding the 2026 US tax landscape and the mistakes UK sellers make with 2026 US tax compliance.
Your Weekly Compliance Checklist
To stay ahead, use this checklist to audit your current standing. Doing this weekly prevents small errors from snowballing into $10,000 fines.
- Reconcile Sales Data: Ensure your platform data (Amazon, Shopify, eBay) matches your internal records.
- Verify IOSS IDs: Ensure your IOSS number is clearly displayed on all customs documentation to avoid double taxation.
- Check Currency Conversion: For non-Euro sales in the EU, use the European Central Bank (ECB) exchange rate from the last day of the reporting period.
- Monitor Thresholds: If you are a UK resident business nearing the £90,000 mark, start the registration process before you hit it.
- Review Filing Deadlines: Missing a deadline is the fastest way to trigger an audit. Stay updated on HMRC VAT penalties for late filings to understand the financial risks.
Why a Compliance Suite Trumps Traditional Tax Advice
In the fast-paced world of ecommerce, you don’t just need advice; you need execution. Traditional tax consultants might tell you what to do, but they leave the doing to you.
A Global Tax Compliance Suite operates differently. This model is built on ongoing, daily execution. You provide the data, and the service completes the compliance. Whether it is bookkeeping, VAT calculations, or year-end accounts, execution occurs across:
- UK & Ireland: Full compliance and accounting.
- USA, Canada, & Australia: Full entity support and tax filings.
- European Union: Expert VAT registration and filings in Germany, France, Italy, Spain, and the Netherlands.
This structured approach is perfect for fast-growing SMEs and digital agencies that cannot afford to be bogged down by administrative debt.
Frequently Asked Questions
What happens if I forget to file a VAT return?
HMRC and EU tax authorities apply a points-based penalty system. Late filings result in financial penalties that increase with each subsequent missed deadline. It can also lead to more frequent audits of your business.
Do I need to register for VAT in every EU country I sell to?
Not necessarily. If you use the One-Stop Shop (OSS) or IOSS, you can often report all your EU-wide B2C sales through a single registration in one Member State. However, if you store inventory in a specific country (like a German warehouse), you usually need a local VAT registration in that country.
Is cross border VAT different for digital services vs. physical goods?
Yes. Digital services (SaaS, e-books, software) are typically taxed where the customer is located. The rules for physical goods often depend on where the goods are shipped from and their total value.
by Ariful | Mar 31, 2026 | UK Accounting
Running a Business in the UK: Understanding Your Compliance Responsibilities
Running a business in the UK is an exciting journey, but it comes with a heavy backpack of responsibilities. As a director of a UK Limited Company, you aren’t just the boss; you are the primary person responsible for ensuring your company plays by the rules. In the fast-paced world of 2026, where HMRC and Companies House have digitised almost every aspect of oversight, staying compliant is more critical than ever.
Small mistakes can lead to big headaches. From late filing penalties to the potential striking off of your company, the consequences of overlooking “boring” admin are severe. Whether you are managing your own books or looking for accounting services for small business uk, understanding the pitfalls is the first step toward a stress-free financial year.
At Sterlinx Global Ltd, we see these mistakes every day. Most are born from a lack of time or a misunderstanding of complex regulations. This guide breaks down the most common compliance errors and shows you how to fix them before they impact your bottom line.
Treating Compliance as a “One-Time” Task
Many directors believe that once the company is registered and the initial paperwork is filed, the hard work is over. This is a dangerous misconception. Regulatory compliance is a continuous, living responsibility.
Neglecting ongoing regulatory requirements is perhaps the most frequent failure we see. You must keep track of changes in your business and report them promptly. Using outdated templates for employment contracts or failing to register for mandatory employment schemes as soon as you hire your first staff member can lead to immediate legal complications.
The Solution: Create a quarterly compliance checklist. Review your internal policies, insurance coverages, and employment records every three months to ensure everything remains up to date.
The “Digital Link” Trap in Making Tax Digital (MTD)
By now, every UK Limited Company should be well-versed in Making Tax Digital. However, many businesses still fall into the trap of “manual intervention.” HMRC requires a complete digital trail from the point of transaction to the final submission.
A common mistake in uk limited company accounting is manually moving data between systems, for example, copying numbers from an e-commerce platform into a spreadsheet and then typing those totals into accounting software. Even if the numbers are 100% accurate, the process is non-compliant because the “digital link” is broken.
The Benefit: Maintaining proper digital links reduces human error and ensures you are fully compliant with HMRC’s latest VAT penalty rules. Failing to do this could lead to transactional penalties that stack up quickly.
Forgetting the Confirmation Statement
It is easy to confuse the Confirmation Statement with your annual accounts, but they are entirely different animals. The Confirmation Statement (formerly the Annual Return) confirms that the information Companies House holds about your company, such as your registered office address, directors, and share capital, is correct.
Even if nothing has changed in your company over the last 12 months, you must file this statement once a year. If you neglect this, Companies House may assume the company is no longer trading and begin the process of striking it off the register. This could result in your business bank accounts being frozen and your assets becoming the property of the Crown.
The Solution: Set a recurring calendar alert for your “made-up date.” Better yet, let your accounting partner handle the filing for you to ensure it’s never missed.
Mismanaging the PSC Register
In 2026, transparency is a major focus for UK regulators. Every Limited Company must maintain an accurate record of “People with Significant Control” (PSC). Generally, this is anyone who holds more than 25% of the shares or voting rights in the company.
A common mistake is failing to update this register when ownership changes. If a partner leaves or you bring on a new investor, you must update your internal PSC register and notify Companies House immediately. The information on your internal records must match the public record exactly.
The Consequence: Failure to maintain an accurate PSC register is a criminal offence and can lead to significant fines for the directors personally.
Overlooking Statutory Sick Pay and Pension Auto-Enrolment
If you have employees, your compliance obligations multiply. Many small business owners miscalculate Statutory Sick Pay (SSP) or fail to provide the correct holiday entitlements.
Furthermore, Pension Auto-Enrolment is a mandatory requirement. You must enroll eligible staff into a workplace pension scheme and make employer contributions. Many companies make the mistake of setting this up once and then failing to re-evaluate staff eligibility as salaries increase or new people join.
The Solution: Use automated payroll software that integrates with your accounting suite. This ensures that pension contributions and statutory payments are calculated correctly every single time.
Missing the Corporation Tax Filing Window
While most directors are aware they need to pay Corporation Tax, the confusion often lies in the deadlines. You actually have two separate deadlines:
- To pay your tax: Usually 9 months and 1 day after the end of your accounting period.
- To file your Company Tax Return: Usually 12 months after the end of your accounting period.
Many businesses mistakenly wait until the filing deadline to think about the payment. This results in late payment interest charges from HMRC. To stay ahead, refer to The Ultimate Guide to UK Tax Updates for 2026 to ensure you are planning your cash flow effectively.
Using an Outdated Registered Office Address
Your registered office address is where official mail from HMRC and Companies House is sent. If you move house or change offices but fail to update this address, you will miss vital statutory notices, penalty warnings, and legal documents.
“I didn’t receive the letter” is not a valid defence in the eyes of the law. An incorrect address can lead to missed deadlines and a total breakdown in communication with regulatory bodies.
The Instruction: Update your address via the Companies House online service the moment you move. This ensures you remain in the loop and avoid “stealth” penalties.
Inadequate Documentation for Business Expenses
In the world of uk limited company accounting, the “burden of proof” lies with you. If HMRC decides to investigate your accounts, they will expect to see valid receipts or invoices for every expense claimed against your profits.
A common error is using personal bank statements as “proof” of business expenses or losing paper receipts. Without a digital record or a physical receipt, HMRC may disallow the expense, increasing your tax bill and potentially triggering penalties for inaccuracies.
The Benefit: Use an app-based receipt scanning tool. This keeps your records digital, organised, and ready for inspection at a moment’s notice.
by Ariful | Mar 30, 2026 | E-Commerce
Stop Giving Away 5% of Your Margin to “Hidden” Fees
Let’s get real about the cost of traditional banking. For decades, high-street banks have dominated the cross-border payment space, often charging foreign exchange (FX) markups between 4% and 6%. They don’t always call it a fee; they just give you a terrible exchange rate and keep the difference.
For a growing SME, that 5% isn’t just a “cost of doing business.” It’s your marketing budget. It’s a new hire. It’s your profit margin being eaten away before the money even hits your account.
Modern digital banking platforms have flipped the script. We are now seeing cross-border B2B payment costs drop to under 1%, with some platforms offering rates as low as 0.2% for high-volume traders. By using multi-currency accounts, you can hold, receive, and pay in local currencies without the constant friction of conversion. If you are selling in the USA, you should be receiving USD into a USD-denominated account. Converting it back to GBP only when the rates are favorable, or using that USD to pay your American suppliers, is how you maintain a consistent margin.
Virtual IBANs: The Secret to “Acting Local”
One of the biggest hurdles for SMEs used to be the “local bank account” trap. To sell effectively in a new region, you often needed a local bank account to satisfy local payment rails or build trust with customers. But opening a traditional bank account in a foreign country as a non-resident? It’s a compliance nightmare that can take months.
Digital banking has solved this with Virtual IBANs.
With a few clicks, your business can generate local account details for the UK, USA, EU, Canada, and Australia. When you provide a German customer with an IBAN that looks and acts like a local one, or a US customer with an ACH routing number, you remove the friction of the sale.
This is especially critical if you are navigating Amazon FBA from the UK to the USA. Your customers pay in USD, and you receive it like a local business. This speed and localized feel are what allow small businesses to compete with global giants.
Real-Time Visibility: Don’t Fly Your Business Blind
Cash flow is the lifeblood of any SME. In the old days, a cross-border wire transfer could disappear into a “black hole” for three to five business days. You didn’t know exactly when it would arrive, or what the final amount would be after intermediary banks took their cut.
Digital banking provides real-time tracking. When a payment is sent, you see it. When it’s received, it’s instantly reflected in your dashboard. This visibility is vital for accurate bookkeeping and tax compliance.
At Sterlinx Global, we focus on the operational execution of your compliance. When your banking data is digital and centralized, we can sync that data directly into your accounting workflows. This means your VAT filings, year-end accounts, and tax calculations are based on real-time data, not guesswork from three months ago.
Mastering the Transatlantic Trade
Many of our clients are currently looking at the US as their next big growth lever. But the US tax landscape is famously complex. From understanding the USA tax filing deadlines to managing Sales Tax across different states, the administrative burden is high.
A multi-currency account simplifies this by segregating your US operations. You can pay your US-based contractors, handle your digital marketing spend in USD, and keep a clean trail for your IRS filings. We’ve found that businesses that use digital banking solutions are significantly better prepared for the transatlantic trade secrets that lead to long-term success.
Compliance Synergy: The Sterlinx Global Approach
It is important to remember that a digital bank account is a tool, not a total solution. While the bank manages the movement of money, you still have the legal obligation to report those movements to the relevant tax authorities.
This is where the partnership between your banking choice and your accounting suite becomes critical. Whether you are managing UK tax updates for 2026 or expanding into the Middle East through Dubai mainland company formation, your financial data must be organized.
We operate as your Global Tax Compliance Suite. You provide the data, often directly from your digital banking and e-commerce platforms, and we complete the compliance on an ongoing basis. This includes:
- Full Suite Coverage: UK, Ireland, USA, Canada, and Australia.
- VAT/GST Specialization: Registration and filings across the EU (Germany, France, Spain, Italy, and more).
- Operational Execution: We handle the bookkeeping and the heavy lifting of tax calculations so you can focus on scaling.
Building Stronger Global Relationships
If you have remote teams or international suppliers, how you pay them matters. Paying a developer in the Philippines or a designer in Spain via a traditional wire transfer often results in them receiving less than you sent due to fees.
By using multi-currency solutions, you can pay them in their local currency or via faster, cheaper digital rails. This demonstrates professionalism and builds trust. In the gig economy, where talent is mobile, being the “easy-to-work-with” partner who pays on time and in full is a massive competitive advantage. Just be sure you’re aware of the gig economy tax traps that can catch employers off guard.
Your 2026 Global Expansion Checklist
If you’re ready to take your SME to the next level, here is the roadmap we recommend:
- Audit Your Current Fees: Look at your last five international transfers. What was the mid-market rate vs. the rate you were given?
- Open Multi-Currency Accounts: Don’t wait until you’ve launched in a new market. Have your USD, EUR, and AUD accounts ready to go.
- Automate the Data Flow: Connect your banking to your accounting software. If you aren’t sure how, talk to a specialist.
- Plan Your Tax Structure: Before you hire your first overseas contractor or open a subsidiary, understand the tax implications.
- Partner for Compliance: Whether through us or another provider, ensure someone is actively managing your multi-jurisdictional obligations.
The businesses that will win in 2026 aren’t those with the most capital—they’re the ones with the cleanest financial infrastructure and the lowest friction in global operations. Multi-currency banking is no longer a luxury; it’s the foundation of modern SME growth.
by Ariful | Mar 30, 2026 | E-Commerce
Why Monthly Accounting Fails Amazon Sellers
Most traditional businesses operate on a monthly cycle. They get a bank statement, they reconcile their receipts, and they move on. Amazon is different.
Amazon operates on a bi-weekly settlement schedule. This means your payouts rarely align perfectly with the start and end of a calendar month. If you only look at your bank deposits, you are seeing a distorted version of reality. A sale made on September 28th might not show up in your bank account until mid-October.
This “payout lag” makes cash accounting incredibly dangerous for ecommerce. If you only track the money as it enters your bank, some months will look like you’re a millionaire, while others, usually when you’re restocking inventory, will look like a total loss. Neither is accurate.
Weekly accounting, specifically using the accrual method, allows you to match your revenue with the actual expenses incurred during that same period. This gives you a clear, real-time view of your profitability.
The Non-Negotiable: Accrual Accounting
If you want to grow, you must stop using cash accounting. Accrual accounting records income when the sale happens and expenses when they are incurred.
Why does this matter for an amazon seller accountant in the UK? Because of Cost of Goods Sold (COGS). When you buy 1,000 units of a product, that isn’t an immediate “expense” that wipes out your profit. It’s an asset sitting in a warehouse. You only “expense” the cost of those units as they are sold.
By reviewing your numbers weekly, you can see exactly how much profit you’re making after Amazon’s fees, shipping, and COGS are stripped away. This is essential for maintaining a consistent margin across Pan-EU markets.
Your Weekly Ecommerce Accounting Checklist
To keep your business healthy, you need a routine. Here is the workflow we recommend for our high-growth clients:
1. Download and Sync Settlement Reports
Don’t just look at the lump sum deposit in your bank feed. You need the breakdown. Your settlement report contains the “truth”: gross sales, refunds, Amazon commissions, FBA fees, and storage costs. Using automated tools is the only way to do this efficiently. If you’re manually typing these into a spreadsheet, you’re wasting time that should be spent on product research.
2. Reconcile Against Bank Deposits
Ensure the net amount Amazon says they sent actually arrived. Discrepancies are rare but do happen, especially when dealing with multiple currencies or reserve balances.
3. Record Inventory Purchases
Keep your COGS updated. If you’ve just placed a massive order with a Chinese wholesaler, ensure that invoice is captured in your accounting software so your balance sheet remains accurate.
4. Review Advertising Spend
PPC costs can spiral out of control in days. Weekly reviews allow you to catch “bleeding” campaigns before they eat your entire month’s profit. Compare your ad spend directly against your weekly revenue to monitor your Total Advertising Cost of Sale (TACoS).
The Power of a Correct Chart of Accounts
A “Chart of Accounts” is just a fancy way of saying “how you label your money.” For an Amazon seller, a generic “Sales” and “Expenses” setup isn’t enough. You need granularity to understand your business realities.
Your setup should include specific categories for:
- Gross Sales: Total revenue before any deductions.
- Refunds: To track if a specific product line has quality issues.
- FBA Fees: To monitor if Amazon’s dimensional weight changes are hitting your margins.
- Storage Fees: Crucial for identifying slow-moving stock that needs to be liquidated.
- VAT/Sales Tax: Money that isn’t yours and should be set aside immediately.
Global Expansion and Compliance
As you scale from a UK Limited Company to selling in the USA or Europe, the accounting complexity multiplies. You aren’t just dealing with HMRC anymore; you might be dealing with the IRS or various EU tax authorities.
For example, understanding the USA tax filing deadline or keeping up with the latest UK tax updates for 2026 is a full-time job in itself.
This is where many sellers hit a wall. They try to manage global VAT registrations and North American sales tax manually. We’ve seen sellers lose thousands in penalties simply because they didn’t realize they had “nexus” in a specific US state or failed to use an enhanced VAT automation tool.
Automation: Your Secret Weapon
In 2026, manual bookkeeping is a liability. The sheer volume of transactions in a successful Amazon store makes human error inevitable.
Advanced technology can bridge the gap between your Amazon Seller Central and your accounting software. This ensures that every penny is accounted for, every tax obligation is calculated, and every filing is submitted on time.
By automating the data flow, a task that used to take hours now takes minutes of review. This allows you to focus on scaling from a start-up to a global scale-up.
Common Pitfalls to Avoid
- Co-mingling Funds: Never, ever use your personal bank account for business transactions. It makes weekly reconciliation impossible and creates a nightmare for your ecommerce accountant in the UK during year-end.
- Ignoring the “Other” Platforms: If you are also selling on Shopify, eBay, or Saramart, ensure those revenue streams are integrated into your weekly view.
- Forgetting VAT on Fees: Many UK sellers forget that they may need to account for VAT on the fees Amazon charges them (Reverse Charge).
