Hi, Thank you for your post. List Prices are inclusive of any VAT or similar taxes included in the purchase price displayed to endusers, but those taxes are excluded from the List price for Royalty calculation purposes. Please go through sales, payment and Tax section in below link for more information.
Please refer our FAQ for more information on Tax related queries:
https://developer.amazon.com/help/faq.html#SalesPaymentTax Few extracts from FAQ: 1) U.S. tax law requires us to report royalty payments made to entities and persons resident outside of the United States and to withhold and remit taxes on such royalty payments to the Internal Revenue Service (IRS). Although you may also be required to report and pay taxes to your own government, we are not involved in this process. 2) The Distribution Portal offers a payment report that shows the payments made to each developer. Reporting also shows expanded reports for each available marketplace and includes any withholding taxes, payment costs, and exchange rates as applicable.