GST for Amazon and Shopify Sellers in Australia
When to register, what to charge, how marketplace fees and imported stock work, and how to keep your BAS clean.
Key points
- You must register for GST once your GST turnover reaches, or is likely to reach, $75,000 a year.
- Australian sellers are responsible for GST on their own sales, whether on Amazon, eBay or Shopify.
- Marketplaces collect GST on low-value goods (A$1,000 or less) sold by overseas sellers to Australian consumers.
- You can claim back GST paid on stock imports, Australian platform fees and other business costs.
1. When do you need to register?
GST turnover is your total sales, less GST-free and input-taxed sales. Count sales across all channels together, such as Amazon, eBay, Shopify and markets. Once registered, you include GST in your prices and lodge a BAS.
| Your situation | GST registration |
|---|---|
| Turnover under $75,000 a year | Optional. Can help if you have large stock imports or set-up costs |
| Turnover $75,000 or more, or expected to reach it | Required within 21 days |
| Overseas seller supplying Australian consumers above $75,000 | Required, usually simplified registration |
2. Selling on Amazon and eBay
Amazon and eBay are electronic distribution platforms (EDPs). EDP rules make the platform responsible for GST on sales by offshore sellers of low-value goods. They don’t shift the GST on sales by Australian sellers.
- If you’re an Australian GST-registered seller, you report GST on your Amazon sales yourself. Add your ABN to your seller account.
- Report gross sales, not the net payout after fees.
- Amazon fees, FBA fees and ads are separate costs. Check the tax invoice for GST.
- Refunds and reimbursements need adjustments in your BAS.
3. Selling on Shopify
Shopify is your own store, not a marketplace. You’re the seller for GST purposes and must set up tax settings correctly.
- Turn on Australian GST in Shopify tax settings and show prices including GST.
- Check how shipping is taxed. Delivery charged with a taxable sale is usually taxable too.
- Connect Shopify Payments, PayPal and Afterpay to your accounting software using a clearing account.
- Reconcile payouts to orders, fees and refunds each month.
4. Importing stock
Goods over A$1,000 are charged import GST at the border, usually 10% of the customs value plus duty and freight. If you’re GST-registered, you can claim that GST back in your BAS. The deferred GST scheme lets eligible importers pay it through their BAS instead of at the border, which helps cash flow.
5. Platform, app and advertising fees
| Cost | GST to check |
|---|---|
| Amazon AU seller and FBA fees | Usually include GST. Claim with a tax invoice |
| Shopify subscription and apps | Check the invoice. If no GST is charged, there’s nothing to claim |
| Meta, Google and TikTok ads | Check the invoice. Some offshore platforms don’t charge GST once your ABN is on the account |
| Payment fees (Stripe, PayPal, Shopify Payments) | Varies by provider. Some are financial supplies with no GST. Check your statement |
6. If you sell to Australia from overseas
Since 1 July 2018, offshore sellers must charge GST on low-value goods (A$1,000 or less) sold to Australian consumers if they’re over the $75,000 threshold. If you sell through a marketplace like Amazon, the marketplace usually collects it. If you sell through your own store, you register and charge GST yourself.
7. BAS and bookkeeping
- Use an accounting tool such as Xero with an Amazon or Shopify connector, not manual entry.
- Record sales gross, with fees as separate expenses.
- Keep tax invoices for anything over $82.50 including GST.
- Track stock on hand at 30 June for your tax return.
Frequently asked questions
Do I need to register for GST to sell on Amazon Australia?
Only if your total GST turnover across all channels reaches, or is likely to reach, $75,000 a year. You can register voluntarily below that.
Does Amazon pay GST for me?
Not if you’re an Australian seller. Amazon collects GST for overseas sellers on low-value goods. Australian GST-registered sellers report GST on their own sales.
Should I report Amazon sales gross or net of fees?
Gross. Record the full sale price, then record Amazon’s fees as separate expenses.
Can I claim GST on imported stock?
Yes, if you’re registered for GST and the import GST is paid in your name with your ABN. The deferred GST scheme can help cash flow.
Does Shopify charge GST on its fees?
Check your invoice. If GST isn’t shown, there’s no GST credit to claim on that fee.
Do I charge GST on shipping?
Generally yes, if the goods you’re delivering are taxable. Delivery is treated as part of the sale.