Amazon · MTD records

Which Amazon report do I need for Making Tax Digital?

Last updated 28 October 2026. Every fact below is checked against the sources listed at the end. General information, not tax advice.

Short answer: Use the Amazon Flat File V2 settlement report. It lists each sale, refund and fee with its date, which is what you need to build digital records and split them into MTD update periods. A digital record needs the amount, the date the income was received or the expense occurred, and its category (the same categories as Self Assessment).

How to download the Amazon Flat File V2 settlement report

In Seller Central, find your settlement reports in the payments reports area. (Amazon's Seller Central help is behind sign-in, so we don't list exact menu names.)
For each settlement, download the Flat File V2 version, which is tab-delimited.
Download every settlement that overlaps your tax year, including the one that starts before 6 April and the one that ends after 5 April.

What the Amazon file contains

Amazon's Flat File V2 settlement report is tab-delimited and condenses prices into three columns: amount-type, amount-description and amount. It replaces the older flat file and XML settlement reports.
Each row includes settlement-start-date, settlement-end-date, deposit-date, total-amount, transaction-type, order-id, amount-type, amount-description, amount and posted-date.
Amounts are shown in local currency formats, for example 95,00 on EU marketplaces instead of 95.00.
Settlement reports can't be requested; Amazon generates them automatically for each settlement period.
Amazon's developer documentation lists the older flat file and XML settlement report types as deprecated, with a removal date of 11 November 2026.

Getting the dates right

Settlements don't line up with MTD periods, so a settlement that crosses a period boundary needs splitting by each row's posted-date. Each quarterly update covers the tax year so far: from the start of the tax year to the end of the update period. With standard update periods the first update for 2027 to 2028 covers 6 April to 5 July 2027; see all 2027 to 2028 deadlines.

Keep the original downloads unchanged alongside your records, so you can check figures later. If you use more than one software product, your record-keeping software must be digitally linked to the software that sends your submissions. Linked spreadsheet cells, emailing a spreadsheet to import, CSV import and export, and downloading and uploading files are all digital links. Writing figures out again or copying and pasting them isn't.

Worked example: a file that crosses a period end

Example figures A settlement running 28 June to 12 July 2027 crosses the end of update 1 (5 July). Made-up figures for a fictional seller, not real data.

Rows	Sales	Goes into
Rows with posted-date 28 Jun to 5 Jul	£758.40	Update 1 (6 Apr to 5 Jul)
Rows with posted-date 6 to 12 Jul	£2,780.80	Update 2 (6 Apr to 5 Oct)
Whole settlement (sales)	£3,539.20	Split by posted-date

Each row goes into the period its own date falls in, not the period the file or payout belongs to.

Turn your Amazon exports into MTD-ready records

TidyTill reads Etsy, eBay, Amazon, Shopify and PayPal exports, works out gross turnover, splits it into MTD periods and flags gaps and duplicates. Upload your exports and see your totals, quarters and Health Check free before you pay. Then £19 one-off for a workbook or £49 a year for unlimited workbooks. Paid workbook downloads open very soon; the free preview works now.

Try the free preview Get launch updates

Questions

Can I use my Amazon payouts instead of the Flat File V2 settlement report?

Payouts are what's left after fees and refunds, so they understate turnover. HMRC says turnover for the threshold includes gross income from self-employment and property before any tax allowances or expenses are deducted. See Amazon payouts vs turnover.

Do I need to send HMRC the file itself?

No. Quarterly updates are totals of your self-employment and property income and expenses. They're summaries, not tax returns, and HMRC doesn't receive individual receipts or invoices.

Can I keep my records in a spreadsheet?

You can keep using spreadsheets for your records, but you'll need software that links to them (sometimes called bridging software) to send quarterly updates and your tax return.

Sources

Settlement Reports (report type values) (Amazon Selling Partner API documentation, checked 28 October 2026)
SP-API Deprecation Schedule (Amazon Selling Partner API documentation, checked 28 October 2026)
Using Making Tax Digital for Income Tax for the first time (GOV.UK, checked 28 October 2026)
Create digital records (Making Tax Digital for Income Tax) (GOV.UK, checked 28 October 2026)
Send quarterly updates (Making Tax Digital for Income Tax) (GOV.UK, checked 28 October 2026)
Sole traders and landlords earning more than £30,000 urged to act now (HMRC, 5 October 2026) (GOV.UK, checked 28 October 2026)

TidyTill is a record-keeping aid only. This page is general information, not tax advice. TidyTill is not HMRC-recognised software and it doesn't submit anything to HMRC: you send quarterly updates and your tax return through HMRC-recognised software. Rules and dates can change, so check GOV.UK or ask an accountant about your own situation.