AMAZON PAN-EU PROGRAM

Selling via Amazon’s Pan-EU service can provide continued access to European customers. It is imperative to comply with VAT responsibilities that comes with it.

When Amazon FBA seller needs to register for VAT?

Stock is held in EU.
Turnover exceeding the threshold specified by EU country where products are being sold.
Import of Goods into the EU.

Taxes

Holding stock in a country outside your home store country will trigger additional VAT registration and reporting obligations for your business, as well as Intrastat and other reporting requirements. Storing goods includes you, or Amazon on your behalf, storing and moving your inventory between fulfilment centres in different European countries
This means that being enrolled in the FBA program or Pan-European FBA program, which allows Amazon to distribute your goods across European marketplaces, falls under “storing goods” and triggers your requirement to be VAT registered in the respective countries of storage. You will be responsible for the collection and payment of your taxes and the filing of all relevant returns where required.
Please note that we will share information about your transactions and units where obligated, for example if justifiably requested by governmental entities or regulatory authorities that have jurisdiction over Amazon.