ViDA Single VAT Registration 2028: What Changes for Amazon FBA

In short: Partly, and only from 1 July 2028. ViDA adds a transfer-of-own-goods scheme and widens the OSS, so EU-established Pan-EU sellers can report stock moves and local consumer sales from one Member State. Some cases still need a local VAT number, such as goods without full deduction rights or B2B sales outside the reverse charge.

This article explains what the VAT in the Digital Age (ViDA) package changes for Amazon FBA sellers, as of October 2026. It is based on Council Directive (EU) 2025/516, Commission Implementing Regulation (EU) 2026/1869 and Commission guidance. For today's rules, see Amazon VAT: everything Amazon sellers need to know.

Why do Pan-EU FBA sellers need several VAT registrations today?

Each move of your own stock to another EU country is a taxable transfer, and the arrival is a taxable acquisition. You must be registered in the destination country to report it.

• Transfer out: Article 17 of the VAT Directive treats sending your own goods to another Member State as a supply of goods for consideration. VAT Directive, Art. 17
• Arrival: Article 21 treats the arrival of those goods as an intra-Community acquisition in the destination country. VAT Directive, Art. 21
• Local sales: Sales shipped from a warehouse to a customer in the same country are domestic sales. Today they go in that country's national VAT return, not the OSS. Commission explanatory notes (revised 2027)
• Amazon's requirement: Amazon states that a VAT number is required for each country where goods are stored. Amazon Pan-European FBA

ViDA's recitals name this exact problem. Recital 42 notes that transferring own goods to another Member State creates a need to register in the destination Member States. Directive (EU) 2025/516, recital 42

What is the ViDA single VAT registration pillar?

Single VAT registration (SVR) is one of three ViDA pillars. It extends the One Stop Shop model so more cross-border activity can be reported through one Member State.

• Legal basis: Council Directive (EU) 2025/516 of 11 March 2025 amends the VAT Directive. It entered into force on 14 April 2025. European Commission, ViDA
• Council aim: The Council said the package would "improve and expand online VAT one-stop-shops so that businesses do not have to go through costly registrations". Council press release, 11 March 2025
• SVR components: The Commission lists an extended OSS, a new transfer-of-own-goods module, IOSS changes and a mandatory reverse charge for non-identified suppliers. European Commission, ViDA
• Main start date: Article 3 of the Directive, which holds the SVR changes, applies from 1 July 2028. Directive (EU) 2025/516
• Detailed rules: Implementing Regulation (EU) 2026/1869 of 27 July 2026 sets the registration and return details for the new scheme. Its Articles 1 and 3 apply from 1 July 2028. Implementing Regulation (EU) 2026/1869, Art. 4

For a general overview of the pillar, read single EU VAT registration: what it means for your business.

How will the transfer-of-own-goods scheme work?

From 1 July 2028, you can report stock transfers to other Member States in one monthly return filed in your Member State of identification. The arrival in the destination country is then exempt and needs no registration there.

• Who can use it: Member States must allow any taxable person making transfers of own goods to use the scheme. Once used, it applies to all such transfers. Art. 369xb
• What it covers: Transfers of goods to another Member State under Article 17(1) of the VAT Directive. Art. 369xa
• One VAT number: You are identified only in the Member State of identification and use the VAT number you already hold there. Art. 369xd
• Non-EU sellers: With no EU fixed establishment, the Member State of identification is where dispatch or transport of the goods begins. Art. 369xa(2)
• Monthly return: The return is filed electronically for each month, even with no transfers. It is due by the end of the following month. Art. 369xf
• Return content: The total value of transfers, excluding VAT, per Member State. Art. 369xg
• Arrival exempt: The intra-Community acquisition in the destination country is exempt and does not create a registration obligation there. Art. 369xi
• Records: Keep records detailed enough for tax authorities to check the return. Make them available electronically and keep them for 10 years. Art. 369xk

The return is shared with each Member State from which goods are transferred. For transfers, the tax period is the calendar month. Implementing Regulation (EU) 2026/1869, Art. 5 and Annex III

What does the transfer-of-own-goods scheme not cover?

The scheme removes the registration for the transfer itself. It does not cover every reason a Pan-EU seller holds local VAT numbers.

• Goods without full deduction: Transfers of goods with no full right of deduction in the destination Member State are excluded from the definition. Art. 369xa(1)
• Input VAT: You cannot deduct input VAT in the scheme return. VAT incurred in dispatch or transport countries is recovered through the refund directives (2008/9/EC and 86/560/EEC). Art. 369xj
• Other activities: VAT incurred on activities outside the scheme is deducted in your normal national VAT return. Art. 369xj
• Local B2C sales: These are not in the transfer return. They go in the Union OSS, which is widened from 1 July 2028 (see below). Art. 369b(e)
• B2B sales: Domestic sales to VAT-registered businesses fall outside the OSS. They are covered only where the mandatory reverse charge applies. Art. 194
• Call-off stock: Separate call-off stock rules apply to goods dispatched on or before 30 June 2028. Article 17a ceases to apply on 30 June 2029. Art. 17a

Amazon has already closed its own Call-Off Stock programme. See the end of Amazon's Call-Off Stock programme.

How does the OSS change for FBA sellers?

From 1 July 2028, the Union OSS covers domestic consumer sales by sellers not established in the country of sale. This is the change that lets Pan-EU sellers report local warehouse sales without a local VAT number.

• Distance sales: Intra-Community distance sales stay in the Union scheme. Art. 369b(a)
• Domestic sales by non-established sellers: The scheme covers goods supplied where dispatch begins and ends in the same Member State. Customers include consumers and certain non-taxable or exempt persons. Art. 369b(e)
• Transferred goods later taxed: It also covers non-established sellers whose transferred goods become taxable under Articles 16, 18 or 26, or need a deduction adjustment. Art. 369b(f)
• B2B excluded: Points (d) and (e) do not cover customers whose intra-Community acquisitions are subject to VAT. Art. 369b
• Return frequency: Today the OSS return is quarterly. The transfer-of-own-goods return is monthly, so expect two filing cycles. OSS portal

For how the OSS works today, read everything you need to know about the One Stop Shop.

What changes for marketplaces as deemed suppliers?

The deemed supplier rule for goods widens on 1 January 2027. The platform rules from 1 July 2028 target accommodation and transport services, not goods.

• Article 14a replaced: Article 2 of the Directive, which replaces Article 14a, applies from 1 January 2027. Directive (EU) 2025/516, Art. 2 and Art. 6
• Group of 4: From 1 January 2027, deemed supplier sales also include sales to the "group of 4". These are non-taxable legal persons, flat-rate farmers, exempt small businesses and other exempt taxable persons. Revised explanatory notes
• Who it affects: The rule still applies to intra-EU supplies by sellers not established in the EU. Amazon becomes the deemed supplier for those sales. Art. 14a(2)
• Platform economy: From 1 July 2028, platforms for short-term accommodation and passenger road transport must collect VAT when providers do not. European Commission, ViDA
• Assessment: The Commission must report on the deemed supplier provisions by 1 July 2027. Directive (EU) 2025/516

The deemed supplier rule does not move your stock for you. A non-EU seller still makes the transfers itself, so the new scheme may matter to them too.

What is the timeline from 2025 to 2030?

Most changes that affect FBA registrations apply from 1 July 2028. Earlier dates only adjust existing rules.

• 11 March 2025: The Council adopted the ViDA package. Council
• 14 April 2025: The package entered into force. European Commission
• 1 January 2027: Extended deemed supplier rule (group of 4) and other OSS clarifications. Revised explanatory notes
• 1 July 2027: Commission report on the deemed supplier rules due. Directive (EU) 2025/516
• 30 June 2028: Last dispatch date for new call-off stock arrangements. Art. 17a
• 1 July 2028: Transfer-of-own-goods scheme, wider Union OSS and mandatory reverse charge apply. Art. 6
• 30 June 2029: Article 17a call-off stock rules cease to apply. Art. 17a(8)
• 1 July 2030: Digital reporting for intra-EU B2B transactions applies. Art. 5

Our article on ViDA adoption and what it means for businesses covers e-invoicing and digital reporting.

How should sellers with several registrations prepare?

Keep all current registrations until 1 July 2028. Then decide country by country which numbers you still need.

1. Map each registration: List why you hold each VAT number: stock, local B2C sales, B2B sales, purchases or imports.
2. Check B2B sales: Note sales to VAT-registered customers in each storage country. Check whether the mandatory reverse charge will cover them.
3. Check input VAT: Estimate local input VAT, such as storage or import VAT. Refund claims under the refund directives replace deduction in a return.
4. Check excluded goods: Identify any goods without full deduction rights. Transfers of these stay outside the scheme.
5. Choose your Member State of identification: Usually your home country for EU sellers. Non-EU sellers follow the dispatch rules in Article 369xa(2).
6. Plan the data: Reconcile Amazon inventory movement reports with transfer values each month. Keep records for 10 years.
7. Confirm Amazon's process: Check how Seller Central will treat storage countries without a local VAT number before deregistering.
8. Deregister only after checking: Follow each country's deregistration rules and file final returns.

Moving stock between countries is explained in the EU intra-community VAT mechanism explained.

During the transition, a provider should run current national returns, OSS and the new transfer return from the same Amazon sales and inventory data. Taxually's CrossTax handles VAT registrations and filings and imports sales data from Amazon automatically.

Sources

• Council Directive (EU) 2025/516 of 11 March 2025 (ViDA), EUR-Lex
• Commission Implementing Regulation (EU) 2026/1869 of 27 July 2026, EUR-Lex
• Council Directive 2006/112/EC (VAT Directive), consolidated text, EUR-Lex
• European Commission: VAT in the Digital Age (ViDA)
• European Commission: revised explanatory notes on VAT e-commerce rules (from 1 January 2027)
• Council of the EU: Council adopts VAT in the digital age package, 11 March 2025
• European Commission OSS portal: declare and pay
• Amazon: Pan-European FBA