Sell on Amazon across Europe. With VAT sorted in every warehouse country.
VAT numbers in every country where Amazon stores your stock, OSS, Amazon fees with their VAT handled correctly, Amazon reports reconciled with your accounts, and what Amazon reports to the Spanish Tax Agency.
In short
Selling on Amazon from Spain has three tax fronts: VAT in each country where Amazon stores your stock (Pan-European FBA), VAT on your sales to customers in other countries (OSS, from €10,000 a year) and what Amazon reports to the Spanish Tax Agency (DAC7). The service covers all three, together with the accounting of your Amazon account in Spain.
Every stock transfer between warehouses is declared in the country it leaves and in the country it arrives in. With a single point of contact for every country, the returns match each other.
What's included for Amazon sellers
A VAT number in every FBA country
VAT registration and periodic returns in Germany, France, Italy, Poland, the Czech Republic and any country where Amazon stores your stock, with a fiscal representative where required.
See countries →Stock transfers
Moving your own goods from one country to another is declared at origin and at destination: Form 349 in Spain, and the VAT return, recapitulative statement and Intrastat in the other country when they apply.
OSS and distance sales
Sales to consumers in another EU country: the customer's country VAT from €10,000 a year, declared every quarter through the OSS.
How it works →Amazon fees
Amazon invoices its fees from Luxembourg. With an intra-EU VAT number (ROI) they come without VAT and you self-assess it on Forms 303 and 349; without it, the VAT Amazon charges can't be recovered.
Reports and accounting
Sales, refunds, fees and settlements are taken from Amazon's VAT transactions report and settlement reports, and booked at their gross amount, reconciled with what reaches the bank.
The EPR Amazon requires
Amazon asks for your packaging registration number in Germany and your EPR identifiers in France to keep your listings active. Registrations and returns in seven countries.
Countries and categories →DAC7 and the Tax Agency
Amazon reports what you sell each year to the Spanish Tax Agency. Your VAT and income or corporate tax returns should say the same.
What it reports →Companies from outside the EU
Amazon collects VAT on your sales to EU consumers, but the VAT registration, the returns, the fiscal representative and the EORI are still yours.
What's included →How many VAT registrations you need on Amazon
| How you sell on Amazon | Where you need a VAT number | What is declared |
|---|---|---|
| From your warehouse in Spain (FBM, or FBA in Spain only) | In Spain | Quarterly VAT; OSS once sales to consumers in other EU countries exceed €10,000 a year |
| European Fulfilment Network (EFN): stock stays in Spain and Amazon ships to other countries | In Spain | The same: the stock doesn't leave Spain and sales to other countries go through the OSS |
| Pan-European FBA | In every country where Amazon stores your stock: Germany, France, Italy, Spain, Poland, the Czech Republic… | Local returns in each country, OSS for distance sales, and Form 349 and recapitulative statements for stock transfers |
| Multi-Country Inventory (you choose the countries) | In the countries you choose | Local returns and transfers in each one |
| Sales to businesses through Amazon Business | Depending on where the stock is | Exempt intra-EU supplies with the customer's VAT number, and Form 349 |
What happens if you don't
- Amazon suspends the account or holds payments if you can't show a VAT number for the countries where it stores your stock.
- Sales from that stock go undeclared there, and the tax authority claims them with interest and surcharges, sometimes years later.
- Without an EPR number, Amazon deactivates your listings in Germany and France.
- You pay VAT on Amazon fees every month, with no way to deduct it, because you aren't on the ROI.
- The Spanish Tax Agency receives what you sold on Amazon through DAC7; if it doesn't match your returns, a formal request follows.
How it starts
Tell us how you sell
Marketplaces, FBA programme, countries with stock, and whether you sell as a sole trader or a company. By email or in a 15-minute call.
VAT review
Which registrations you have, which are missing, whether there are undeclared sales in any country and how to regularise them.
Fixed quote
What you need and what you don't, country by country.
Registrations and first return
Registrations in each country, VAT set up in Seller Central and a first return reviewed with you.
More on Amazon on the blog: Amazon Pan-European FBA and VAT in each country · IOSS and customs · dropshipping and VAT.
Frequently asked questions
Do I need to register for VAT in other countries to sell on Amazon?
Only if Amazon stores your stock there. With Pan-European FBA or Multi-Country Inventory, every country holding your goods requires a VAT number and local returns. If all your stock is in Spain and you ship from here, your Spanish VAT is enough and, once your sales to consumers in other EU countries exceed €10,000 a year, the OSS.
Which countries do I have to register in for Pan-European FBA?
In the countries where Amazon stores your stock: usually Germany, France, Italy, Spain, Poland and the Czech Republic. Amazon lets you exclude some warehouses; where none of your goods are held, no registration is needed. The registrations must be in place before the stock arrives.
How is a shipment of my stock from Spain to an Amazon warehouse in Germany declared?
As an intra-EU transaction with your own goods: in Spain it is an exempt supply declared on Form 349, and in Germany an intra-EU acquisition that goes on the German VAT return. That's why the German VAT number must exist before the shipment leaves.
Do Amazon fees include VAT?
Amazon invoices its fees from Luxembourg. If your intra-EU VAT number (ROI registration) is validated in Seller Central, they come without VAT: you self-assess the VAT on Form 303, where it offsets within the same return, and include it on Form 349. Without that registration, Amazon charges VAT on its fees and you can't deduct it.
Does Amazon report my sales to the Spanish Tax Agency?
Yes. Under the DAC7 directive, every January Amazon reports to the Spanish Tax Agency, on Form 238, your income for the previous year by quarter, the fees, your tax ID and your bank account. Only sellers with fewer than 30 sales and no more than €2,000 in the year are left out.
Do I have to use Amazon's VAT Calculation Service?
It isn't compulsory, but it helps: the VAT Calculation Service (VCS) works out the VAT on each order by country and can issue invoices on your behalf. What matters is setting it up properly, with your VAT numbers and tax details, and that what is declared in each country comes from Amazon's VAT transactions report, not from an estimate.
I'm a sole trader selling on Amazon: should I set up a company?
It depends on your profit and how you plan to grow. Above a certain profit, a limited company usually pays less than a sole trader's income tax and separates your personal assets from the business. It's decided with your figures, not with a rule of thumb.
I sell on Amazon Europe with a company from outside the EU: what do I need?
A VAT number in every country where Amazon stores your stock, a fiscal representative where non-EU businesses must have one, and an EORI to import. On your sales to consumers, Amazon collects and pays the VAT as the deemed supplier, but the registrations and returns are still yours.
Tell us where you sell
Book a 15-minute call or write to us. We tell you what you need to sell on each marketplace: registration, VAT on your sales and on the fees, OSS, EPR or whatever the platform has asked you for. No commitment.