VAT for Amazon Sellers in Europe 2026: Pan-EU FBA Guide

In short: Amazon sellers must register for VAT in every EU country where their FBA stock is stored. Moving your own goods between countries is a taxable transfer. Pan-European FBA stores stock in Germany, France, Italy, Spain and Poland. Non-EU sellers face extra rules: marketplace deemed-supplier liability, no OSS threshold and, in some countries, a fiscal representative.

This guide summarises the rules as of October 2026. It covers Pan-European FBA, storage-country registrations, the marketplace deemed-supplier rule, the One Stop Shop (OSS), the UK after Brexit and Amazon's VAT Calculation Service. Each section links to a deeper Taxually guide or country manual. For the basics, start with Amazon VAT: everything Amazon sellers need to know.

Why does storing stock in a country trigger VAT registration?

Storing stock in another EU country triggers registration because sending your own goods there counts as a taxable transfer. You then sell those goods locally from that country.

The EU VAT Directive treats two linked events as taxable when you move your own stock across a border:

• Departure country: Article 17 treats the transfer of business goods to another Member State as a supply of goods for consideration, even though nobody pays you. VAT Directive, Art. 17
• Arrival country: Article 21 treats the arrival of those goods, used for your business, as an intra-Community acquisition of goods for consideration. VAT Directive, Art. 21
• Local sales: When Amazon ships an order from a warehouse to a customer in the same country, it is a domestic sale. Domestic sales by a seller who is not a deemed supplier are not declared in the OSS. Commission explanatory notes (revised 2027)

Amazon states the practical result plainly: "A VAT number is required for each country where goods are stored." It adds that a VAT number is generally not required in the destination store when goods ship from another country. Amazon Pan-European FBA page

For how acquisitions and dispatches fit together, see the EU intra-community VAT mechanism explained.

Which countries does Pan-European FBA use in 2026?

Amazon's Pan-European FBA page lists five storage countries: Germany, France, Italy, Spain and Poland. You must enable storage in at least two of them.

• Storage countries: Germany, France, Italy, Spain or Poland, enabled "via VAT registration number". Amazon
• Minimum: Amazon asks you to enable storage in at least two of these countries and says "You can start with just two VAT registration numbers". Amazon
• Stores covered: Pan-European FBA is available in the Germany, France, Italy, Spain, Netherlands, Poland, Sweden, Belgium and Ireland stores. Amazon
• Inventory movement: Once you enable a country, Amazon "can then move your inventory between EU fulfilment centers free of charge at any time at its discretion". Amazon
• Netherlands: From 3 September 2026, products must have an active listing in the Netherlands to sign up for Pan-European FBA. Amazon
• Belgium: Amazon has announced that from 26 February 2027, products must also have an active Belgian listing on registration. Amazon
• Sweden, Netherlands and Belgium fees: Domestic fees in Sweden and the Netherlands need placement enabled in Germany. Belgium needs Germany or France. Amazon
• United Kingdom: "As of 1 January 2021, the UK is no longer part of Pan-European FBA." Amazon

The Czech Republic is not named on Amazon's current Pan-European FBA page. If you hold a Czech VAT number from earlier FBA set-ups, check your Seller Central storage settings before deregistering. Amazon's page also reminds sellers in Germany and France to meet extended producer responsibility (EPR) rules.

Amazon's own Call-Off Stock programme has ended. Our article on the end of Amazon's Call-Off Stock programme explains what replaced it.

Does every Amazon warehouse country need a VAT number?

Yes. Any country where your goods are stored needs a VAT number, whether Amazon or you chose to put them there.

Pan-European FBA is the main source of storage registrations, but not the only one. Other set-ups can also place stock in a new country:

• Pan-European FBA: One VAT number per storage country you enable. Amazon may move stock between all enabled countries. Amazon
• European Fulfilment Network (EFN): Stock stays in your home fulfilment country and Amazon ships orders cross-border. You pay cross-border fulfilment fees in the other EU stores. Amazon
• Your own 3PL warehouse: The same Article 17 and 21 logic applies to any stock you move to a third-party warehouse in another Member State. VAT Directive

EFN sales from one country to consumers in another are intra-Community distance sales. These fall under the OSS rules described below.

What is the deemed supplier rule for non-EU sellers?

When a non-EU seller sells goods already in the EU to consumers through a marketplace, the marketplace is treated as the seller for VAT. It charges and pays the VAT on that sale.

• Legal basis: Article 14a(2) applies when a marketplace facilitates supplies within the Community by a taxable person not established there to a non-taxable person. The marketplace is "deemed to have received and supplied those goods himself". VAT Directive, Art. 14a
• Who pays: The Commission states that the deemed supplier, "and not the underlying supplier", is liable for the VAT on that sale. Commission explanatory notes, 2.1.9.3
• Your sale to Amazon: The deemed sale from you to the marketplace is exempt with the right of deduction. You must issue a VAT invoice to the marketplace, or use self-billing. Commission explanatory notes, 2.1.4.1
• Joint liability: Member States may make the underlying seller jointly and severally liable for the VAT. Commission explanatory notes, 2.1.9.3
• Not established: A seller is "not established" if it has no business establishment and no fixed establishment in the EU. Commission explanatory notes, glossary
• From 1 January 2027: ViDA clarifies that deemed-supplier sales also include sales to the "group of 4", such as exempt small businesses and non-taxable legal persons. Revised explanatory notes, 2.1.3a

The deemed-supplier rule does not remove your storage-country registrations. You still move your own goods between countries, and those transfers remain your obligation. A related rule, Article 14a(1), makes the marketplace liable for imported consignments worth no more than EUR 150. VAT Directive, Art. 14a(1)

How does the OSS work with Amazon FBA?

The OSS lets you declare cross-border B2C sales in one quarterly return. It does not cover local sales from a warehouse or transfers of your own stock.

• What goes in: Any taxable person, established in the EU or not, can declare intra-Community distance sales of goods in the Union scheme. OSS portal
• Deemed suppliers: A marketplace acting as deemed supplier can also declare domestic sales of goods in the Union scheme. OSS portal
• What stays out: Domestic sales from a warehouse by a seller who is not a deemed supplier are not listed as OSS supplies. Revised explanatory notes, 3.2.3
• Returns: The OSS return is quarterly. It is due by the end of the month after the quarter, and a nil return is required when there are no sales. OSS portal
• EUR 10,000 threshold: The threshold only applies to suppliers established in a single Member State, so non-EU sellers have no threshold. VAT Directive, Art. 59c
• Identification country for non-EU sellers: The Member State where dispatch of the goods begins. With several dispatch countries, you choose one and are bound for that year and the next two. OSS portal
• All-or-nothing: Once you register, you cannot choose to declare covered sales in national returns instead. Commission explanatory notes, 3.2.4

So a typical Pan-European FBA seller files two kinds of return. A national VAT return in each storage country covers local sales and stock movements. One OSS return covers cross-border sales to consumers. Our guide to the One Stop Shop (OSS) explains registration and filing.

Will ViDA remove the need for multiple FBA registrations?

Partly, and not before 2028. The EU's VAT in the Digital Age (ViDA) package includes a single VAT registration pillar.

• Timing: The Commission places the single VAT registration reforms on its 1 July 2028 timeline. European Commission, ViDA
• Transfer of own goods: Implementing Regulation (EU) 2026/1869 introduces a new transfer-of-own-goods scheme under the single VAT registration pillar. European Commission, ViDA
• Further detail: The Commission's revised explanatory notes say the single VAT registration changes will "essentially, enter into force on 1 July 2028". Revised explanatory notes, section 1A

Until then, the current rules apply in full. Plan for one VAT number in every storage country.

Do non-EU Amazon sellers need a fiscal representative?

In some countries, yes. The rule depends on the country and on whether your home country has a mutual assistance agreement with it.

• France: Businesses established outside the EU must appoint a fiscal representative (Article 289 A CGI). Businesses from countries with a mutual assistance instrument are exempt; the list is set by ministerial order. impots.gouv.fr
• Italy: Direct VAT identification (form ANR/1) is open to businesses from other EU countries or third countries with mutual assistance instruments. It is an alternative to appointing a fiscal representative. Agenzia delle Entrate
• Poland: A taxpayer with no seat or fixed establishment in any EU Member State must appoint a tax representative. This applies when it must register as an active VAT taxpayer (Article 18a, VAT Act). Polish VAT Act, Art. 18a
• Germany and Spain: Check the national rules for your home country before you register. Requirements and exceptions differ.

A fiscal representative can be jointly liable for your VAT, so expect guarantees or deposits. Read Fiscal representation: what is it and do you need it? for how appointments work.

How does UK VAT work for Amazon FBA after Brexit?

The UK is outside Pan-European FBA, so UK stock is a separate VAT set-up. Overseas sellers with goods in the UK face no registration threshold.

• Pan-EU status: The UK left Pan-European FBA on 1 January 2021. Amazon
• Marketplace liability: When an overseas business sells goods located in the UK at the point of sale, the marketplace is liable for the VAT, whatever the value. GOV.UK
• Your sale to Amazon: The seller's sale to the marketplace is treated as a zero-rated supply. GOV.UK
• Import VAT: The seller remains liable for import VAT and customs duty when the goods are first imported into the UK. Registered sellers can reclaim that import VAT. GOV.UK
• Registration: When goods are in the UK at the point of sale, the normal liability to register under Schedule 1A arises. An overseas seller can request exemption from registration. HMRC VATREG37210
• No threshold for overseas sellers: Non-established taxable persons must register if they make taxable supplies of any value in the UK. VAT Notice 700/1
• UK-established sellers: The current registration threshold for taxable supplies is GBP 90,000. VAT Notice 700/1 supplement
• Consignments up to GBP 135: For goods outside the UK at the point of sale, the marketplace charges UK VAT at the point of sale. GOV.UK

Moving stock between the UK and the EU is an export and an import, not an intra-Community transfer. Our UK VAT manual covers rates, returns and penalties.

What does Amazon's VAT Calculation Service do and not do?

Amazon's VAT Calculation Service (VCS) calculates VAT on your Amazon orders and can produce invoices. Amazon's documentation does not describe it filing VAT returns.

• Calculation: Amazon calculates VAT and derives VAT-exclusive prices from the VAT-inclusive price you submit. It uses your default product tax code unless you override it per SKU. Amazon SP-API docs
• Invoices: You can let Amazon create invoices, use Amazon's tax data to create your own, or upload your own invoices. Amazon SP-API docs
• Stores covered: Ireland, Spain, the United Kingdom, France, Belgium, the Netherlands, Germany, Italy, Sweden and Poland. Amazon SP-API docs
• VAT only: VCS "exclusively covers VAT data. Other tax types are not supported." Amazon SP-API docs
• Missing VAT numbers: Amazon cannot calculate VAT for shipments missing a VAT number for the ship-from country. You must then calculate VAT and upload the invoice yourself. Amazon SP-API docs
• Your inputs: You provide your VAT registration numbers, a default ship-from address, a default product tax code and an invoicing option. Amazon SP-API docs
• Compliance: You remain responsible for complying with all applicable laws when you create invoices. Amazon SP-API docs

In practice, VCS data is an input to your returns, not a substitute for them. Registration, national returns, OSS returns and stock-movement reporting stay with you or your provider. VCS is a different tool from Amazon's former VAT Services programme, explained in VAT Services on Amazon explained.

Per-country checklist for Amazon FBA sellers

Use this checklist for each storage country before stock arrives. Each country manual covers rates, return frequencies and penalties.

• Germany: Register before enabling storage; add the VAT number in Seller Central; check EPR duties, which Amazon flags for Germany. Germany VAT manual
• France: Register before enabling storage; non-EU sellers usually need a fiscal representative; check EPR duties, which Amazon flags for France. France VAT manual
• Italy: Register directly (EU or mutual-assistance countries) or through a fiscal representative; then enable storage. Italy VAT manual
• Spain: Register before enabling storage; confirm whether your home country needs a representative. Spain VAT manual
• Poland: Register before enabling storage; non-EU sellers must appoint a tax representative under Article 18a. Poland VAT manual
• Netherlands, Sweden, Belgium, Ireland: These are Pan-European FBA stores, not storage countries on Amazon's page. Orders ship from storage countries. EU sellers usually declare these B2C sales in the OSS; for non-EU sellers, Amazon is the deemed supplier.
• United Kingdom: Separate UK VAT registration for UK stock; plan for import VAT and UK returns. UK VAT manual
• All countries: Record every stock transfer; reconcile Amazon reports with returns; file OSS quarterly for cross-border B2C sales.

How to choose a VAT provider for Amazon FBA

Choose a provider that handles registrations, national returns and OSS from the same Amazon data. Splitting these across several firms often causes reconciliation gaps.

• Country coverage: All five Pan-European FBA storage countries, plus the UK if you sell there.
• Amazon data import: Automatic import of Amazon transaction and stock-movement reports, not manual spreadsheets.
• Stock transfers: Clear handling of own-goods transfers in both the departure and arrival countries.
• OSS and national returns together: One dataset feeding both, so sales are not missed or declared twice.
• Fiscal representation: Access to representatives where your home country needs one.
• Registration speed: Realistic timelines, so storage is not delayed waiting for VAT numbers.
• Transparent pricing: Per-country fees for registration and filing, with no surprise charges.

Common options include dedicated VAT compliance platforms, local accountants in each country and Big Four firms for larger sellers. Taxually's CrossTax handles VAT registrations and filings and imports sales data from Amazon automatically.

Sources

• Amazon: Pan-European FBA (Fulfilment by Amazon in Europe)
• Amazon Selling Partner API: VAT Calculation Service guide
• Council Directive 2006/112/EC (VAT Directive), consolidated text, EUR-Lex
• European Commission OSS portal: declare and pay
• European Commission OSS portal: register
• European Commission: Explanatory notes on VAT e-commerce rules (2020)
• European Commission: Revised explanatory notes (applying from 1 January 2027)
• European Commission: VAT in the Digital Age (ViDA)
• GOV.UK: VAT and overseas goods sold to customers in the UK using online marketplaces
• HMRC VAT Registration Manual: VATREG37210
• HMRC VAT Notice 700/1: who should register for VAT
• HMRC VAT Notice 700/1: supplement (thresholds)
• impots.gouv.fr: fiscal representation for non-EU businesses
• douane.gouv.fr: VAT identification and fiscal representation
• Agenzia delle Entrate: ANR/1 instructions (direct identification)
• Polish VAT Act (ustawa o podatku od towarów i usług), Article 18a