What point of Amazon does not pay the VAT don't you understand? It makes no difference to Amazon if VAT is 0, 5 or 20%. It does make a difference to amazon if they pay 0, 5 or 20% on profits.
All taxes (VAT, Fuel duty, corporation tax, NI contribuitions, Rates) are ultiamatley paid by consumers as its all covered in the price Amazon charge to consumers - tripple fuel duty - yup delivery goes up, increase NI or VAT and oh look sales price goes up... double rates on depots and yup prices go up again
Amazon pay what is legally due on profits which is defined by corporation tax rates - they are no different from any other company in this regard - HMRC do not set two corporation tax schedules - one for Amazon and one for everybody else.
they also pay all other legally due taxes in the country of operation - (they dont get arebate of fuel duty, nor do they get to skip employer NI contributions)
If you want Amzon to pay a £1 billion more in tax each year then they need to be charging customer around £6 billion more at point of sale (5 billion gross profit to fall to the bottom line to generate £1bn tax and 1 billion additional VAT) - essentially they need to increase prices by around 70% based on an £8.6bn turnover (at which point they wont sell anything and tax take would actually fall- dont get me wrong I'm sure they would love an extra £4bn in their pocket each year but its not viable)
Should amazon pay more than is legally due (pretty sure they have a legal obligation to shareholders not to)? or should they charge unrealistically high rates and put themselves out of business (again pretty sure they have a legal obligation to shareholders not to do that) or should people like wrong daily actually come up with a coherent tax regime for multinationals focused on transfer pricing and you know do their feking job instead of moaning about shit they clearly either don't understand or are deliberately mis-representing for a cheap party political point
Interestingly under a no deal brexit then VAT rules might actually change and provide an opportunity for more profit for multinationals
About VAT on Sales by Amazon
VAT is charged on orders sold by Amazon within the European Union (EU).
How to purchase as a VAT registered customer within the EU if you want to use your VAT registration number when purchasing from Amazon.
See
About VAT on Digital Products and Services sold by Amazon for more information on VAT on digital products and services.
Invoices for items that are subject to the Margin Scheme for second-hand goods will not show a VAT breakdown, and the invoice will state that the item is subject to the Margin Scheme for second-hand goods. For more information on this scheme, please refer to "The VAT Margin Scheme and global accounting HMRC Notice 718 (April 2011)".
Amazon Business customers, can see prices exclusive of VAT. See
About VAT Exclusive Pricing Display for more information.
Depending what was decided it might well be that VAT would no longer be charged should you buy something in Germany and ship to the UK and vice versa... at which point tariffs (and handling charges) would apply - so actually the customer could be paying the same but government tax take fall dramatically as fees would be say 10% tarrif and 10% handling fees (for example instead of 20% VAT) which would effectively half the VAT due to a government as prices paid the same... it will depend on VAT rules under a free trade deal but i suspect it will have longer term implications and must be something all retailers are looking into (what might be better to ship from abroad keeping costs in line but taking a % of revenue onto the books directly as handling fees vs paying straight to government.