Your business is unique, and that means when you need to register is dependent on your specific circumstances. You can take our EU VAT Quiz to find out if you need to register, but here are the three most common reasons:
If you import goods into the EU with the intention of selling them, you’ll have to register for VAT (you’ll also need an EORI number)
No, OSS does not always replace VAT registration for Amazon FBA. OSS can help report certain cross-border EU B2C sales through one return, but if your Amazon FBA stock is stored in an EU country, you may still need a local VAT registration there.
Amazon sellers may need VAT registration in each country where inventory is stored or where local VAT rules create an obligation. This can include Germany, France, Italy, Spain, Poland, the Netherlands, Sweden, Belgium or Ireland, depending on your Amazon FBA setup.
Once you are VAT registered, you will usually need to file VAT returns in that country. Amazon FBA VAT returns report your taxable sales, stock movements, imports, VAT collected and VAT reclaimable on eligible costs.
With EFN, your stock is usually stored in one country and shipped cross-border to customers, so VAT obligations may be simpler. With Pan-European FBA, Amazon can store your stock across multiple EU countries, which can create more VAT registration and VAT return requirements.
You don’t need a VAT number to start selling on Amazon. However, you might end up needing one if:
For example, if you sell to customers in the UK or EU, local VAT rules may require you to register. Amazon may also ask for a VAT number to comply with tax laws or allow full access to its services.
The Pan-EU countries are:
The Czech Republic doesn’t have an Amazon storefront but has a fulfilment centre. Since the UK is no longer part of the EU, you will need to either ship inventory to fulfilment centres in the UK or use Remote Fulfilment between the UK and the EU.
