Sell on every marketplace. With one point of contact for all their taxes.
Amazon, Etsy, TikTok Shop, Miravia, Shein, Temu and eBay: VAT on your sales and on each one's fees, their reports reconciled with the accounts, the EPR they require and what they report to the Spanish Tax Agency.
In short
Each marketplace charges its fees from a different country, invoices its own way and pays you with its own reports. But the underlying obligations are the same: be registered, declare VAT on each sale, handle VAT on the fees correctly, book at the gross amount and match what the platform reports to the Tax Agency under DAC7.
The €10,000 threshold for sales to consumers in other EU countries adds up all your channels: your store and every marketplace. Once you pass it, the customer's country VAT applies on all of them at once.
Each marketplace, on its own page
Amazon
VAT numbers in every Pan-European FBA country, stock transfers, fees without VAT with the ROI and reconciled VAT reports.
Read the guide →Etsy
Registration, Etsy Ireland fees, VAT on your sales to the EU, the UK and the US, and the accounting of your deposits.
Read the guide →TikTok Shop
Commission without VAT under the reverse charge, invoices to your buyers, a statement without VAT breakdown, EPR and DAC7.
Read the guide →Miravia
The Alibaba marketplace for Spain, run from Singapore: fees under the reverse charge, invoices to buyers, weekly payouts and DAC7.
Read the guide →Shein
Open to sellers in Spain since August 2024 and run from Ireland: registration, VAT on your sales, fees, EPR and DAC7.
Read the guide →Temu
Local seller programme since 2024, run from Ireland: an invoice in every parcel, fees, the EPR Temu pays for you if you don't prove it, and DAC7.
Read the guide →eBay
Business or private account, fees from Germany without VAT with your VAT number, invoices, Seller Hub reports, EPR and DAC7.
Read the guide →DAC7 and Form 238
What all these platforms report to the Spanish Tax Agency every January, and how to regularise what doesn't match.
What they report →What changes from one marketplace to another
Who invoices the fees, what VAT they carry and whether the marketplace declares the VAT on your sales for you.
| Marketplace | Who invoices the fees | VAT on the fees | Does it declare VAT on your sales for you? |
|---|---|---|---|
| Amazon | Amazon Services Europe, from Luxembourg | No VAT with the ROI; self-assessed on Forms 303 and 349 | Not if you are in the EU. Yes, to consumers, if you sell from outside the EU |
| Etsy | Etsy Ireland, from Ireland | No VAT with the ROI; self-assessed on Forms 303 and 349 | Not in the EU. Yes in the UK (up to £135) and in the US states that require it |
| TikTok Shop | TikTok Technology Limited, from Ireland | 0% under the reverse charge; self-assessed on Forms 303 and 349 | Not if you are in the EU: VAT on your sales is yours to declare |
| Miravia | Arise Operating E-Commerce, from Singapore | No VAT: reverse charge on Form 303, no Form 349 (non-EU company) | Not if you are in the EU: VAT on your sales is yours to declare |
| Shein | Infinite Styles Services, from Ireland (runs the EU marketplace) | From Ireland, no VAT with the ROI: check your first invoice | Not if you are in the EU: VAT on your sales is yours to declare |
| Temu | Whaleco Technology Limited, from Ireland | Exclusive of taxes under the contract: with the ROI, self-assessed on Forms 303 and 349 | Not in the EU if you are based here. Yes in the UK and Switzerland where the law requires it |
| eBay | eBay GmbH, from Germany | No VAT with the VAT number on the account; without it, Spanish VAT | Not in the EU if you are based here. Yes in the UK (up to £135) and in the US states |
What is the same on all of them
- Selling regularly requires registering with the Tax Agency and, as a rule, as self-employed, or a company.
- Fees from a marketplace based in another EU country come without VAT if you have the ROI registration.
- The marketplace only declares VAT on your sales for you in specific cases: sellers from outside the EU and imported parcels up to €150.
- Sales are booked at their gross amount; the marketplace settlement is a net receipt.
- They all report your sales to the Spanish Tax Agency under DAC7 if you reach 30 sales or exceed €2,000 a year.
- If you ship to Germany or France, those countries require packaging and product registration (EPR).
How it starts
Tell us where you sell
Which marketplaces, from which country, to which customers and whether you hold stock outside Spain. By email or in a 15-minute call.
Review of each channel
Registration, VAT on sales and fees, OSS, EPR and what each platform has reported to the Tax Agency.
Fixed quote
What you need and what you don't, channel by channel.
Up and running
Pending registrations, accounts set up and a first return reviewed with you.
Do you also sell on your own store? Tax advice for Shopify stores · VAT registration in 53 countries · EPR.
Frequently asked questions
Can I sell on several marketplaces with the same registration?
Yes. One registration as self-employed or one company covers every channel. What changes is how each marketplace invoices and pays you, and each is booked with its own settlement report.
Is the €10,000 threshold counted per marketplace?
No. It is a single threshold for all your sales to consumers in other EU countries, adding up your online store and every marketplace. Once you pass it, you apply the customer's country VAT on all channels at once and declare it through the OSS.
When does the marketplace collect VAT on my sales?
When the law makes it the deemed supplier: if you sell from outside the EU to EU consumers, or on imported parcels up to €150. If your company is in Spain and you sell from here, VAT on your sales is yours to declare, even if the marketplace takes the payment.
What VAT do marketplace fees carry?
It depends on where the company invoicing you is. If it is in another EU country and you have an intra-EU VAT number (ROI registration), the invoice comes without VAT and you self-assess on Forms 303 and 349. If it is in Spain, it carries Spanish VAT, deductible like any expense.
How is a marketplace settlement booked?
By separating what the settlement lumps together: each sale at its gross amount, each refund with its credit note, each fee as an expense with its invoice and the bank deposit as a receipt. That way VAT and income match what the marketplace reports to the Tax Agency.
Do marketplaces report to the Spanish Tax Agency?
Yes. Under DAC7 they report every January your sales for the previous year if you reach 30 sales or exceed €2,000: Spanish platforms on Form 238 and those in other countries to their own tax authority, which passes it on to the Spanish one.
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.