Glossary

Amazon Seller Fee Glossary

Plain-English explanations of every line you'll see on your Amazon settlement report. Click any fee to see what it means, who pays it, and how it shows up in your file.

Revenue

Item Price — Principal
The base price the buyer paid for the item, before tax and shipping.

Selling fee

Commission (Referral Fee)
Amazon's percentage cut of every sale, charged on the item price plus shipping.
Refund Commission
When a buyer returns an item, Amazon refunds most of your commission — but keeps a portion as an administrative fee.

FBA fee

Subscription fee

Subscription (Professional Selling Plan)
The flat $39.99/month fee for Professional sellers who sell more than 40 units per month.

Tax

Marketplace Facilitator Tax — Principal
Sales tax that Amazon collects from buyers and remits to states on your behalf — you didn't actually pay this.

Reimbursement

FBA Inventory Reimbursement
Money Amazon pays you back when they lose or damage your FBA inventory in their warehouses.

📋 For accounting assistance and educational purposes only. Not financial, tax, or legal advice. Always verify figures against your official Amazon Seller Central reports before filing taxes. Not affiliated with Amazon.com, Inc. See full disclaimer.