VAT KNOWLEDGE CENTRE
The guide to all you need to know about VAT.
Welcome to our dedicated VAT education page! This page aims to build your understanding of the EU VAT landscape as an Amazon Seller. You should be able to find information related to existing regulations and how you might trigger VAT obligations. We will also highlight what steps you need to take to ensure VAT compliance and the solutions that are available for you to utilize.
Basic Concepts
What is Value Added Tax (VAT)?
VAT stands for Value Added Tax. It’s a tax that VAT-registered traders in Europe add to the price of the goods they sell, and pass on to the national tax authorities when they file their tax returns.
If you sell goods in any European country, it’s likely you may be required to register for Value Added Tax (VAT) in each country you sell in.
Remember: It is the responsibility of every Amazon seller to ensure compliance with VAT regulations. Ask professionals if you are in doubt about your obligations.
If you sell goods in any European country, it’s likely you may be required to register for Value Added Tax (VAT) in each country you sell in.
Remember: It is the responsibility of every Amazon seller to ensure compliance with VAT regulations. Ask professionals if you are in doubt about your obligations.
How does VAT work?
The basic principle is that businesses can recover the VAT they have paid on their purchases and then charge VAT on their sales. While you pay the VAT to the tax authorities, the end consumer pays the VAT as part of the purchase price. You will only be able to recover the VAT you have paid on your purchases and charge VAT on your sales if you are VAT-registered.
Sellers with a VAT number in the respective European country should show the VAT charged, including the VAT rate and number to customers on invoices, where a VAT invoice is required. In this way, the customer knows how much VAT is due on the purchased product.
Sellers with a VAT number in the respective European country should show the VAT charged, including the VAT rate and number to customers on invoices, where a VAT invoice is required. In this way, the customer knows how much VAT is due on the purchased product.
What are the EU VAT rates?
Actual VAT rates applied vary between European countries (the standard rate must be at least 15%) and between certain types of products. In addition, certain European countries have retained other rates for specific products.
The VAT guidelines offer national governments freedom to set the number and level of VAT rate they choose, subject only to two basic rules:
The VAT guidelines offer national governments freedom to set the number and level of VAT rate they choose, subject only to two basic rules:
- The standard rate for all goods and services.
- A European country can opt to apply one or two reduced rates but only to goods or services listed in the VAT Directive.
The standard VAT rate is the rate that European countries apply to all non-exempt goods and services. It cannot be less than 15%, but there is no maximum.
VAT rates across EU member states
Member State
Code
Standard rate
Germany
DE
19%
France
FR
20%
Italy
IT
22%
Spain
ES
21%
Poland
PL
23%
Czech Republic
CZ
21%
Netherlands
NL
21%
What is a VAT return?
Every VAT-registered person is obliged to file a VAT return for each relevant period. VAT filing is the process of preparing and submitting reports to tax authorities to provide them with information on your transactions in the relevant period and to provide them with the amount of VAT which you are due to pay (or receive in the case of an overpayment of VAT).
A VAT return includes information on the VAT collected from customers, VAT paid to suppliers, along with cross-border sales, cross-border acquisitions, imports and exports.
A VAT return includes information on the VAT collected from customers, VAT paid to suppliers, along with cross-border sales, cross-border acquisitions, imports and exports.
FAQ:
How often should I file returns?
This depends on European country requirements and Seller's obligations in that country. Many European countries require returns to be submitted every month or three months. Please consult a tax advisor to guide you further.
What is customs duty?
Customs duty may be payable on the import of goods into an European country coming from outside of Europe. The customs duty rate is determined based on the HS commodity code applicable to the product being imported, and may be influenced by the origin of the goods. The customs duties and import VAT is calculated as a percentage of the customs value of the goods. Please consult your tax advisor for further guidance.
FAQ:
What does Customs Duty mean for me as a Seller?
Goods imported from outside of Europe may have to go through customs checks. Customs paperwork/documentation (e.g. customs declaration) must be prepared and accompany imported goods. This documentation is the main source of information used by customs authorities to validate the custom duty/taxes payable. However, in some instances customs authorities may check the goods to determine how much customs duties and/or tax needs to be paid and may request further information, including to establish compliance of the goods with European regulations.
What is import VAT?
Import VAT may also be payable on the same importation of goods from a European country into an EU country, in addition to any customs duty which is due. This is calculated on the customs value of the goods plus any applicable duties. Import VAT is normally recoverable via your VAT return provided you are registered for VAT in the country where the goods are declared to the customs authorities and are the ‘owner’ of the goods.
What is invoicing?
In many European countries, customers expect a VAT invoice. VAT laws in the country where you ship your goods from and where the customer is located may require you to provide a VAT invoice. The process for the issuance of a VAT invoice varies based on the country. For further information, click here.
FAQ:
What does invoicing mean for me as a Seller?
All European VAT registered Sellers are required to provide Amazon Business customers with a valid VAT invoice for each order.
Fiscal Representation
If you are a non-EU based Seller, you will be required to appoint fiscal representation in some EU countries in order to register for VAT.
Fiscal representation is the process where an individual or business acts on behalf of a non-resident company for VAT purposes in the EU. Fiscal representatives in many EU countries are jointly and severally liable for the VAT debts of a non-EU based Seller.
As an online Seller, there may be a need for bank guarantees and extra fees to secure the use of a fiscal representative. These additional requirements are dependent on the country-specific requirements and the provider of fiscal representation services.
Fiscal representation is the process where an individual or business acts on behalf of a non-resident company for VAT purposes in the EU. Fiscal representatives in many EU countries are jointly and severally liable for the VAT debts of a non-EU based Seller.
As an online Seller, there may be a need for bank guarantees and extra fees to secure the use of a fiscal representative. These additional requirements are dependent on the country-specific requirements and the provider of fiscal representation services.
Visit our dedicated VAT Education pages on Seller Central to learn more.
VAT obligations
Do I need a VAT number?
Depending on the nature of your business, you will be required to register for VAT in a European country as per the regulations. This depends on multiple factors, including: country of establishment, fulfilment model, and your annual sales.
Register for VAT with VAT Services on Amazon!
Find out if you need to register for VAT?
Tell us about your business so we can help you determine whether you need to register for VAT:
Which country do you plan to sell in? (select one)
Do you have an Amazon Seller account? (select one)
New to Selling on Amazon
You indicated that you do not already have a seller account on Amazon. Signing up for the monthly no-commitment plan allows sellers to reach tens of millions of shoppers on Amazon.co.uk and online in Europe. The monthly selling plan includes incredible benefits to help those just starting out and those looking to grow their business.
How do I know if I need to register for VAT in the EU?
The information below will help you understand your potential VAT obligations. Whether you need to register for VAT in an EU Member State depends on how you do business. The key factors that determine if you have an obligation to register for VAT are: the country of establishment of your business, the location of your inventory, and your level of sales (read more about the ‘VAT thresholds’ in EU countries).
Where is your business established?
In the United Kingdom
You need to register for VAT in the UK if:
- You store goods in the UK; and
- You sell them to consumers based in the UK; and
- Your sales exceed the UK domestic VAT threshold of £85,000.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
In a different EU country
You need to register for VAT in the UK if:
- You store your goods in the UK or
- You sell to UK-based (non-commercial) consumers; and
- Your sales exceed the UK distance selling VAT threshold of £70,000.
Outside the EU
You need to register for VAT in the UK if:
- You sell goods that you store in the UK to customers based in the EU.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
How to register for VAT in the UK
Option 1: Declare yourself
Once you have established that you need to register for VAT in the UK, submit an application form to the UK tax authorities. You can do this online on the HMRC (the UK tax authority) website
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
- File VAT tax returns - Tell HMRC how much VAT you have collected and start claiming any VAT credit you may have accrued.
- Issue VAT invoices - where you show the VAT collected from customers
- Claim money back on your business expenses (as well as import VAT paid at the time goods are imported into the EU). See how to claim VAT back on business expenses for more information
Option 2: Let Amazon help
VAT Services on Amazon
VAT Services on Amazon is a convenient and cost-effective solution for handling your VAT registration and filing requirements directly from Seller Central. Learn more about VAT Services on Amazon
If you have questions about your VAT compliance and obligations, it’s always best to seek professional advice.
Note: Goods which are imported into the EU are subject to customs duty and import VAT.
Thank you for selling on Amazon
You indicated that you already have a seller account on Amazon.
Helpful quick links:
- Where can I add a VAT number in Seller Central? (Seller Central login required)
- Where can I add a VAT number in Seller Central? (Seller Central login required)
- VAT Calculation Service
- Want Amazon to handle VAT? Learn more about VAT Services
- EU VAT frequently asked questions
- VAT-related topics on Seller Forum
How do I know if I need to register for VAT in the EU?
The information below will help you understand your potential VAT obligations. Whether you need to register for VAT in an EU Member State depends on how you do business. The key factors that determine if you have an obligation to register for VAT are: the country of establishment of your business, the location of your inventory, and your level of sales (read more about the ‘VAT thresholds’ in EU countries).
Where is your business established?
In the United Kingdom
You need to register for VAT in the UK if:
- You store goods in the UK; and
- You sell them to consumers based in the UK; and
- Your sales exceed the UK domestic VAT threshold of £85,000.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
In a different EU country
You need to register for VAT in the UK if:
- You store your goods in the UK or
- You sell to UK-based (non-commercial) consumers; and
- Your sales exceed the UK distance selling VAT threshold of £70,000.
Outside the EU
You need to register for VAT in the UK if:
- You sell goods that you store in the UK to customers based in the EU.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
How to register for VAT in the UK
Option 1: Declare yourself
Once you have established that you need to register for VAT in the UK, submit an application form to the UK tax authorities. You can do this online on the HMRC (the UK tax authority) website
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
- File VAT tax returns - Tell HMRC how much VAT you have collected and start claiming any VAT credit you may have accrued.
- Issue VAT invoices - where you show the VAT collected from customers
- Claim money back on your business expenses (as well as import VAT paid at the time goods are imported into the EU). See how to claim VAT back on business expenses for more information
Option 2: Let Amazon help
VAT Services on Amazon
VAT Services on Amazon is a convenient and cost-effective solution for handling your VAT registration and filing requirements directly from Seller Central. Learn more about VAT Services on Amazon
If you have questions about your VAT compliance and obligations, it’s always best to seek professional advice.
Note: Goods which are imported into the EU are subject to customs duty and import VAT.
New to Selling on Amazon
You indicated that you do not already have a seller account on Amazon. Signing up for the monthly no-commitment plan allows sellers to reach tens of millions of shoppers on Amazon.co.uk and online in Europe. The monthly selling plan includes incredible benefits to help those just starting out and those looking to grow their business.
How do I know if I need to register for VAT in the EU?
The information below will help you understand your potential VAT obligations. Whether you need to register for VAT in an EU Member State depends on how you do business. The key factors that determine if you have an obligation to register for VAT are: the country of establishment of your business, the location of your inventory, and your level of sales (read more about the ‘VAT thresholds’ in EU countries).
Where is your business established?
In Germany
You need to register for VAT in Germany if:
- You store goods in Germany; and
- You sell them to consumers based in Germany; and
- Your sales exceed the German domestic VAT threshold of €17,500.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
In a different EU country
You need to register for VAT in Germany if:
- You store your goods in Germany or
- You sell to German-based (non-commercial) consumers; and
- Your sales exceed the German distance selling VAT threshold of €100,000.
Outside the EU
You need to register for VAT in Germany if:
- You sell goods that you store in Germany to customers based in the EU.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
How to register for VAT in Germany
Option 1: Declare yourself
Once you have established that you need to register for VAT in Germany, you are required to submit an application form to the German tax authorities. Further information can be found on the official website of the BZSt, the German Federal Central Tax Office
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
- File VAT tax returns - Tell the BZSt how much VAT you have collected and start claiming any VAT credit you may have accrued.
- Issue VAT invoices - where you show the VAT collected from customers
- Claim money back on your business expenses (as well as import VAT paid at the time goods are imported into the EU). See how to claim VAT back on business expenses for more information
Option 2: Let Amazon help
VAT Services on Amazon
VAT Services on Amazon is a convenient and cost-effective solution for handling your VAT registration and filing requirements directly from Seller Central. Learn more about VAT Services on Amazon
If you have questions about your VAT compliance and obligations, it’s always best to seek professional advice.
Note: Goods which are imported into the EU are subject to customs duty and import VAT.
Thank you for selling on Amazon
You indicated that you already have a seller account on Amazon.
Helpful quick links (Seller Central login required):
How do I know if I need to register for VAT in the EU?
The information below will help you understand your potential VAT obligations. Whether you need to register for VAT in an EU Member State depends on how you do business. The key factors that determine if you have an obligation to register for VAT are: the country of establishment of your business, the location of your inventory, and your level of sales (read more about the ‘VAT thresholds’ in EU countries).
Where is your business established?
In Germany
You need to register for VAT in Germany if:
- You store goods in Germany; and
- You sell them to consumers based in Germany; and
- Your sales exceed the German domestic VAT threshold of €17,500.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
In a different EU country
You need to register for VAT in Germany if:
- You store your goods in Germany or
- You sell to German-based (non-commercial) consumers; and
- Your sales exceed the German distance selling VAT threshold of €100,000.
Outside the EU
You need to register for VAT in Germany if:
- You sell goods that you store in Germany to customers based in the EU.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
How to register for VAT in Germany
Option 1: Declare yourself
Once you have established that you need to register for VAT in Germany, you are required to submit an application form to the German tax authorities. Further information can be found on the official website of the BZSt, the German Federal Central Tax Office
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
- File VAT tax returns - Tell the BZSt how much VAT you have collected and start claiming any VAT credit you may have accrued.
- Issue VAT invoices - where you show the VAT collected from customers
- Claim money back on your business expenses (as well as import VAT paid at the time goods are imported into the EU). See how to claim VAT back on business expenses for more information
Option 2: Let Amazon help
VAT Services on Amazon
VAT Services on Amazon is a convenient and cost-effective solution for handling your VAT registration and filing requirements directly from Seller Central. Learn more about VAT Services on Amazon
If you have questions about your VAT compliance and obligations, it’s always best to seek professional advice.
Note: Goods which are imported into the EU are subject to customs duty and import VAT.
New to Selling on Amazon
You indicated that you do not already have a seller account on Amazon. Signing up for the monthly no-commitment plan allows sellers to reach tens of millions of shoppers on Amazon.co.uk and online in Europe. The monthly selling plan includes incredible benefits to help those just starting out and those looking to grow their business.
How do I know if I need to register for VAT in the EU?
The information below will help you understand your potential VAT obligations. Whether you need to register for VAT in an EU Member State depends on how you do business. The key factors that determine if you have an obligation to register for VAT are: the country of establishment of your business, the location of your inventory, and your level of sales (read more about the ‘VAT thresholds’ in EU countries).
Where is your business established?
In France
You need to register for VAT in France if:
- You store goods in France; and
- You sell them to consumers based in France; and
- Your sales exceed the French domestic VAT threshold of €82,200.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
In a different EU country
You need to register for VAT in France if:
- You store your goods in France or
- You sell to French-based (non-commercial) consumers; and
- Your sales exceed the French distance selling VAT threshold of €35,000.
Outside the EU
You need to register for VAT in France if:
- You sell goods that you store in France to customers based in the EU.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
How to register for VAT in France
Option 1: Declare yourself
Once you have established you need to register for VAT in France, you are required to submit an application form to the French tax authorities. Further information can be found on the official website of the French tax authority
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
- File VAT tax returns - Tell the French Tax Authority how much VAT you have collected and start claiming any accrued VAT credit.
- Issue VAT invoices - where you show the VAT collected from customers
- Claim money back on your business expenses (as well as import VAT paid at the time goods are imported into the EU). See how to claim VAT back on business expenses for more information
Option 2: Let Amazon help
VAT Services on Amazon
VAT Services on Amazon is a convenient and cost-effective solution for handling your VAT registration and filing requirements directly from Seller Central. Learn more about VAT Services on Amazon
If you have questions about your VAT compliance and obligations, it’s always best to seek professional advice.
Note: Goods which are imported into the EU are subject to customs duty and import VAT.
Thank you for selling on Amazon
You indicated that you already have a seller account on Amazon. Please click here to login to your seller account.
Helpful quick links:
How do I know if I need to register for VAT in the EU?
The information below will help you understand your potential VAT obligations. Whether you need to register for VAT in an EU Member State depends on how you do business. The key factors that determine if you have an obligation to register for VAT are: the country of establishment of your business, the location of your inventory, and your level of sales (read more about the ‘VAT thresholds’ in EU countries).
Where is your business established?
In France
You need to register for VAT in France if:
- You store goods in France; and
- You sell them to consumers based in France; and
- Your sales exceed the French domestic VAT threshold of €82,200.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
In a different EU country
You need to register for VAT in France if:
- You store your goods in France or
- You sell to French-based (non-commercial) consumers; and
- Your sales exceed the French distance selling VAT threshold of €35,000.
Outside the EU
You need to register for VAT in France if:
- You sell goods that you store in France to customers based in the EU.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
How to register for VAT in France
Option 1: Declare yourself
Once you have established you need to register for VAT in France, you are required to submit an application form to the French tax authorities. Further information can be found on the official website of the French tax authority
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
- File VAT tax returns - Tell the French Tax Authority how much VAT you have collected and start claiming any accrued VAT credit.
- Issue VAT invoices - where you show the VAT collected from customers
- Claim money back on your business expenses (as well as import VAT paid at the time goods are imported into the EU). See how to claim VAT back on business expenses for more information
Option 2: Let Amazon help
VAT Services on Amazon
VAT Services on Amazon is a convenient and cost-effective solution for handling your VAT registration and filing requirements directly from Seller Central. Learn more about VAT Services on Amazon
If you have questions about your VAT compliance and obligations, it’s always best to seek professional advice.
Note: Goods which are imported into the EU are subject to customs duty and import VAT.
New to Selling on Amazon
You indicated that you do not already have a seller account on Amazon. Signing up for the monthly no-commitment plan allows sellers to reach tens of millions of shoppers on Amazon.co.uk and online in Europe. The monthly selling plan includes incredible benefits to help those just starting out and those looking to grow their business.
How do I know if I need to register for VAT in the EU?
The information below will help you understand your potential VAT obligations. Whether you need to register for VAT in an EU Member State depends on how you do business. The key factors that determine if you have an obligation to register for VAT are: the country of establishment of your business, the location of your inventory, and your level of sales (read more about the ‘VAT thresholds’ in EU countries).
Where is your business established?
In Italy
You need to register for VAT in Italy if:
- You store goods in Italy; and
- You sell them to consumers based in Italy
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
In a different EU country
You need to register for VAT in Italy if:
- You store your goods in Italy or
- You sell to Italian-based (non-commercial) consumers; and
- Your sales exceed the Italian distance selling VAT threshold of €35,000.
Outside the EU
You need to register for VAT in Italy if:
- You sell goods that you store in Italy to customers based in the EU.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
How to register for VAT in Italy
Option 1: Declare yourself
Once you have established that you need to register for VAT in Italy, you are required to submit an application form to the Italian tax authorities. Further information can be found on the official website of the Italian tax authority
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
- File VAT tax returns - Tell Italian tax authorities how much VAT you have collected and start claiming any VAT credit you may have accrued.
- Issue VAT invoices - where you show the VAT collected from customers
- Claim money back on your business expenses (as well as import VAT paid at the time goods are imported into the EU). See how to claim VAT back on business expenses for more information
Option 2: Let Amazon help
VAT Services on Amazon
VAT Services on Amazon is a convenient and cost-effective solution for handling your VAT registration and filing requirements directly from Seller Central. Learn more about VAT Services on Amazon
If you have questions about your VAT compliance and obligations, it’s always best to seek professional advice.
Note: Goods which are imported into the EU are subject to customs duty and import VAT.
Thank you for selling on Amazon
You indicated that you already have a seller account on Amazon.
Helpful quick links:
How do I know if I need to register for VAT in the EU?
The information below will help you understand your potential VAT obligations. Whether you need to register for VAT in an EU Member State depends on how you do business. The key factors that determine if you have an obligation to register for VAT are: the country of establishment of your business, the location of your inventory, and your level of sales (read more about the ‘VAT thresholds’ in EU countries).
Where is your business established?
In Italy
You need to register for VAT in Italy if:
- You store goods in Italy; and
- You sell them to consumers based in Italy;
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
In a different EU country
You need to register for VAT in Italy if:
- You store your goods in Italy or
- You sell to Italian-based (non-commercial) consumers; and
- Your sales exceed the Italian distance selling VAT threshold of €35,000.
Outside the EU
You need to register for VAT in Italy if:
- You sell goods that you store in Italy to customers based in the EU.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
How to register for VAT in Italy
Option 1: Declare yourself
Once you have established that you need to register for VAT in Italy, you are required to submit an application form to the Italian tax authorities. Further information can be found on the official website of the Italian tax authority
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
- File VAT tax returns - Tell Italian tax authorities how much VAT you have collected and start claiming any VAT credit you may have accrued.
- Issue VAT invoices - where you show the VAT collected from customers
- Claim money back on your business expenses (as well as import VAT paid at the time goods are imported into the EU). See how to claim VAT back on business expenses for more information
Option 2: Let Amazon help
VAT Services on Amazon
VAT Services on Amazon is a convenient and cost-effective solution for handling your VAT registration and filing requirements directly from Seller Central. Learn more about VAT Services on Amazon
If you have questions about your VAT compliance and obligations, it’s always best to seek professional advice.
Note: Goods which are imported into the EU are subject to customs duty and import VAT.
New to Selling on Amazon
You indicated that you do not already have a seller account on Amazon. Signing up for the monthly no-commitment plan allows sellers to reach tens of millions of shoppers on Amazon.co.uk and online in Europe. The monthly selling plan includes incredible benefits to help those just starting out and those looking to grow their business.
How do I know if I need to register for VAT in the EU?
The information below will help you understand your potential VAT obligations. Whether you need to register for VAT in an EU Member State depends on how you do business. The key factors that determine if you have an obligation to register for VAT are: the country of establishment of your business, the location of your inventory, and your level of sales (read more about the ‘VAT thresholds’ in EU countries).
Where is your business established?
In Spain
You need to register for VAT in Spain if:
- You store goods in Spain; and
- You sell them to consumers based in Spain
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
In a different EU country
You need to register for VAT in Spain if:
- You store your goods in Spain or
- You sell to Spanish-based (non-commercial) consumers; and
- Your sales exceed the Spanish distance selling VAT threshold of €35,000.
Outside the EU
You need to register for VAT in Spain if:
- You sell goods that you store in Spain to customers based in the EU.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
How to register for VAT in Spain
Option 1: Declare yourself
Once you have established that you need to register for VAT in Spain, you are required to submit an application form to the Spanish tax authorities. Further information can be found on the official website of the Spanish tax authority
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
- File VAT tax returns - Tell Spanish tax authorities how much VAT you have collected and start claiming any VAT credit you may have accrued.
- Issue VAT invoices - where you show the VAT collected from customers
- Claim money back on your business expenses (as well as import VAT paid at the time goods are imported into the EU). See how to claim VAT back on business expenses for more information
Option 2: Let Amazon help
VAT Services on Amazon
VAT Services on Amazon is a convenient and cost-effective solution for handling your VAT registration and filing requirements directly from Seller Central. Learn more about VAT Services on Amazon
If you have questions about your VAT compliance and obligations, it’s always best to seek professional advice.
Note: Goods which are imported into the EU are subject to customs duty and import VAT.
Thank you for selling on Amazon
You indicated that you already have a seller account on Amazon.
Helpful quick links:
How do I know if I need to register for VAT in the EU?
The information below will help you understand your potential VAT obligations. Whether you need to register for VAT in an EU Member State depends on how you do business. The key factors that determine if you have an obligation to register for VAT are: the country of establishment of your business, the location of your inventory, and your level of sales (read more about the ‘VAT thresholds’ in EU countries).
Where is your business established?
In Spain
You need to register for VAT in Spain if:
- You store goods in Spain; and
- You sell them to consumers based in Spain
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
In a different EU country
You need to register for VAT in Spain if:
- You store your goods in Spain or
- You sell to Spanish-based (non-commercial) consumers; and
- Your sales exceed the Spanish distance selling VAT threshold of €35,000.
Outside the EU
You need to register for VAT in Spain if:
- You sell goods that you store in Spain to customers based in the EU.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
How to register for VAT in Spain
Option 1: Declare yourself
Once you have established that you need to register for VAT in Spain, you are required to submit an application form to the Spanish tax authorities. Further information can be found on the official website of the Spanish tax authority
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
- File VAT tax returns - Tell Spanish tax authorities how much VAT you have collected and start claiming any VAT credit you may have accrued.
- Issue VAT invoices - where you show the VAT collected from customers
- Claim money back on your business expenses (as well as import VAT paid at the time goods are imported into the EU). See how to claim VAT back on business expenses for more information
Option 2: Let Amazon help
VAT Services on Amazon
VAT Services on Amazon is a convenient and cost-effective solution for handling your VAT registration and filing requirements directly from Seller Central. Learn more about VAT Services on Amazon
If you have questions about your VAT compliance and obligations, it’s always best to seek professional advice.
Note: Goods which are imported into the EU are subject to customs duty and import VAT.
VAT regulations across Europe
What are the various VAT regulations across Europe?
It is important for you to meet your VAT and tax obligations in all countries where your business operates. Please consult your tax adviser for guidance on how to meet your VAT obligations. While there are multiple factors involved in defining compliance requirements across the EU, we have summarised them for the Amazon marketplaces from a Seller’s perspective.
VAT Services on Amazon
Manage your European registrations and VAT returns
VAT Services on Amazon is a convenient and cost-effective VAT compliance solution to handle your VAT registration and filing requirements.
We offer VAT Services on Amazon in the UK, Germany, France, Italy, Spain, Poland and the Czech Republic.
We offer VAT Services on Amazon in the UK, Germany, France, Italy, Spain, Poland and the Czech Republic.
What is included?
VAT registration
Step 1 Sign up and personalise your subscription
Select countries for VAT registration and add all your existing VAT numbers to Seller Central.
Step 2 Collect and provide information
Complete the unified questionnaire, collect the supporting documents indicated in the detailed checklist and upload them for verification by the tax service provider.
Step 3 Submit documents
Download and sign the pre-filled application forms and post them to the tax service provider who will submit your application to the tax authorities.
Step 4 Get your VAT number (s)
When your VAT number(s) and DE Tax Certificate have been received, they will be added to your Seller Central account. You will be able to download your VAT Registration Certificates directly from your Status Dashboard and start your VAT filings by clicking on “Start VAT Filings”.
You can find detailed information about VAT registration and VAT registration with VAT Services on Amazon in our handbook!
You can find detailed information about VAT registration and VAT registration with VAT Services on Amazon in our handbook!
VAT filings
Once you have your VAT registration number(s), to complete your VAT filings with VAT Services on Amazon, you need to complete a one-time set up and a 5-step process.
One-time set-up: Set up your account for VAT filings by providing some additional information on your product listings and start filing.
One-time set-up: Set up your account for VAT filings by providing some additional information on your product listings and start filing.
5-step process
1) Consult the product tax file
The Product Tax File contains the details of all of your products that have been sold, refunded or returned in any of your VAT Services on Amazon filing countries within the past 3 months.
2) View the Amazon VAT Transactions Report
The Amazon VAT Transactions Report contains relevant VAT information regarding transactions that occur in countries subscribed to VAT Services on Amazon.
3) View the additional VAT report and add non-Amazon transactions
The additional VAT report contains information on your non-Amazon sales, refunds, returns, credits, EU cross-border stock movements, purchases or imports. It can also already contain your Amazon sale and refund transactions if you have not activated VAT Calculation Services. You need to add your off-Amazon transactions so they can be included in your monthly filings!
4) Review draft filings
You will need then to review your draft filings, where you can see a summary of VAT liability for each country as well as the status and deadline for each filing.
5) Make the VAT payment
Once your VAT filings have been generated by your tax service provider, you will be able to see your VAT owed amount and payment due date for each country on the VAT Services Portal on Amazon. This payment is not automated, you will have to make this payment yourself.
Fiscal Representation
As described in the “Fiscal Representation” section above, if you are a non-EU based Selling Partner, you will be required to provide a tax representative (also called fiscal representation) in some EU countries in order to register for VAT. The countries covered by VAT Services on Amazon that require fiscal representation are France, Italy, Spain and Poland.
If you need to register in any of these countries your tax service provider will support you with the fiscal representation as part of VAT Services on Amazon.
If you need to register in any of these countries your tax service provider will support you with the fiscal representation as part of VAT Services on Amazon.
Free EORI number in the UK and/or the EU
Free EORI service is provided by your tax service provider. Your tax service provider will also determine the appropriate country in the EU to apply for an EU EORI number.
Real-time updates via Seller Central
Real time updates about your VAT reporting obligations and payment deadlines via Seller Central]
Automated declarations — Intrastat, list of intra-community sales, any declaration required at local level
Caution:
a) VAT Services on Amazon do not oversee VAT filings related to telecommunications, broadcasting, television or electronic services. These are supported in the “Mini One Stop Shop” (MOSS) plan. To find out more about the MOSS Plan and its enrolment process, visit the relevant page on the official website of the European Commission. Contact your local branch of the tax department for additional help with this.
b) They do not offer VAT registration and VAT filing services in the country of establishment of your business. And, at the time of the introduction of this law, they would therefore not promote the production or filing of OSS reports. We will however help you identify the transactions that should be filed in your OSS returns. These transactions will be excluded from VAT filings prepared by VAT Services on Amazon. You will need to work with the tax agents in your current country or home country for OSS returns. Contact the tax agent in your current or home country to obtain an OSS number and file your OSS returns.
a) VAT Services on Amazon do not oversee VAT filings related to telecommunications, broadcasting, television or electronic services. These are supported in the “Mini One Stop Shop” (MOSS) plan. To find out more about the MOSS Plan and its enrolment process, visit the relevant page on the official website of the European Commission. Contact your local branch of the tax department for additional help with this.
b) They do not offer VAT registration and VAT filing services in the country of establishment of your business. And, at the time of the introduction of this law, they would therefore not promote the production or filing of OSS reports. We will however help you identify the transactions that should be filed in your OSS returns. These transactions will be excluded from VAT filings prepared by VAT Services on Amazon. You will need to work with the tax agents in your current country or home country for OSS returns. Contact the tax agent in your current or home country to obtain an OSS number and file your OSS returns.
Why sign up?
Simple
Get guidance on VAT registration and automated VAT filings.
All you have to do is provide us with the required data and documentation depending on the countries you choose. VAT services on Amazon will then take care of the complex, expensive and time-consuming processes for you.
- Valid for all of your Amazon and non-Amazon transactions
- Experienced and trusted third-party tax service provider submitting your VAT filings
- Free EORI number in UK and/or EU using VAT Services on Amazon*
- Service and support localised to your needs
*Free EORI service is provided by your tax service provider, who will also determine the appropriate country in the EU to apply for an EU EORI number
All you have to do is provide us with the required data and documentation depending on the countries you choose. VAT services on Amazon will then take care of the complex, expensive and time-consuming processes for you.
- Valid for all of your Amazon and non-Amazon transactions
- Experienced and trusted third-party tax service provider submitting your VAT filings
- Free EORI number in UK and/or EU using VAT Services on Amazon*
- Service and support localised to your needs
*Free EORI service is provided by your tax service provider, who will also determine the appropriate country in the EU to apply for an EU EORI number
Dedicated customer support
VAT Services on Amazon offers self-service help content as well as dedicated customer support directly provided from our Seller Support team in Chinese, English, French, German, Italian, Spanish, Korean and Japanese.
Request a call
Complete the form and a representative from our Compliance Solutions team will soon contact you with more information about how our solutions can help you with your compliance requirements.
Are you already an Amazon selling partner?
Are you already an Amazon selling partner?
- Sign up for VAT Services on Amazon
Our partners
VAT Services on Amazon has selected experienced and trusted tax service providers in Europe to bring you support for a cost-effective fee in multiple geographical locations.
When you sign up, you will be able to choose your preferred partner from amongst the selection of tax service providers available for your country of establishment.
When you sign up, you will be able to choose your preferred partner from amongst the selection of tax service providers available for your country of establishment.
Visit our VAT services on the Amazon fees page on Seller Central to learn more.
FAQ
Who is eligible to join VAT services on Amazon?
All Amazon selling partners registered to sell on a European marketplace can enrol in VAT Services on Amazon without any restrictions.
What is the payment process? Should I pay to tax service providers first then get reimbursement?
For VAT registration, VAT filings services and fiscal representation, the fee will be debited directly from your main Amazon Seller Central Account. We will send a communication prior to debiting your account with the amount to be debited and exact date of debit. You do not need to pay the tax service providers, you will be charged by Amazon directly after your trial period, if applicable.
If you are interested in additional services, such as tax advisory services, you can engage separately with the tax service provider, outside of VAT Services on Amazon. Please click here to review the additional services offered by our tax service providers and their fees.
If you are interested in additional services, such as tax advisory services, you can engage separately with the tax service provider, outside of VAT Services on Amazon. Please click here to review the additional services offered by our tax service providers and their fees.
Does the VAT Services on Amazon monthly fee include the VAT related to the subscription fee?
Price does not include the VAT related to the VAT Services on Amazon subscription fee. Where applicable, this value will be included on your invoice and deducted from your Amazon Seller Central account balance. It will appear as “Miscellaneous adjustments” on your Transactions page. You can reclaim the VAT amount through your periodic VAT return as a normal input VAT charge.
What is included in my VAT registration fee?
Included in your VAT registration fee
• VAT registration
• EORI (Economic Operators Registration and Identification) in UK
• EORI in one of the 4 EU countries
• Sworn translation service
• VAT registration
• EORI (Economic Operators Registration and Identification) in UK
• EORI in one of the 4 EU countries
• Sworn translation service
What is included in my VAT filing services fee?
Included in your VAT filing services fee are:
• VAT filings as required by subscribed country
• Intrastat reporting
• European Services Declarations reporting
• Locally required reporting, such as Spesometro in Italy
• UK and European EORI number request
• Manage your VAT from Seller Central through Amazon technology
• Dedicated customer support
• VAT filings as required by subscribed country
• Intrastat reporting
• European Services Declarations reporting
• Locally required reporting, such as Spesometro in Italy
• UK and European EORI number request
• Manage your VAT from Seller Central through Amazon technology
• Dedicated customer support
When will I be charged?
You will be charged the one-time VAT registration fee, per country, after you have signed up with VAT Services on Amazon. For VAT filing services and fiscal representation, we will if applicable, start charging a monthly fee after your first filing is generated or once your trial period ends, if applicable.
How will I be charged?
You will be invoiced and charged your fee for VAT Services on Amazon on your primary EU marketplace account. The fee will be deducted as a “Miscellaneous adjustment” against your existing balance.
You will be invoiced separately for Amazon technology fees and the tax service provider as stated in the following table:
You will be invoiced separately for Amazon technology fees and the tax service provider as stated in the following table:
Number of countries
VAT filing services
Invoice by tax service provider
Invoice by Amazon
1
€399
€200
€199
2
€749
€400
€349
3
€1,099
€600
€499
4
€1399
€800
€599
5
€1699
€1000
€699
6
€1699
€1000
€699
7
€1699
€1000
€699
Hear what sellers are saying about VAT
When we first looked at the Pan-European FBA option, we realised we would need to register for VAT in each of the countries that we were going to be holding stock in. The VAT registration wasn’t a particularly onerous task for us, though – it’s just a matter of a bit of extra paperwork once a quarter.Zamir Cajee, CEOiQualTech
More resources on VAT
EU tax authorities
Amazon VAT resources
FAQs
Get answers to the frequently asked questions about value-added tax (VAT).
What are the consequences of non-compliance with value-added tax (VAT) obligations in the EU?
EU countries operate a standardised VAT system. Failure to comply with VAT registration and ongoing compliance requirements within the EU has serious consequences:
- Typically you have to pay the VAT which you should have paid to the appropriate (EU) tax authorities, plus interest on the VAT from the date it should have been paid. This is usually from the date you should have obtained a VAT registration number, accounted for VAT on your sales and remitted VAT to the tax authorities (despite not charging VAT on your sales during this time).
- If the tax authorities become aware that you have failed to comply with your VAT obligations, you may have to pay a financial penalty. The amount of the penalty will typically depend on the amount of VAT due and the length of time you failed to meet your registration obligations. Late registration penalties are generally a percentage based on the VAT amount that should have been remitted to the tax authorities. The ways in which penalties are calculated differ from country to country. If you intentionally or wilfully fail to comply with your VAT obligations, you could also be subject to criminal prosecution by governmental authorities.
In the event that Amazon is notified that you have failed to comply with your VAT compliance obligations, you may lose your selling privileges on Amazon websites. You will be prevented from re-listing until such time you have demonstrated VAT compliance.
On the VAT Resources website we have provided you with some useful information which may assist you in considering your obligations with regard to VAT compliance. However, this information is not a complete guide or tax advice. If you have any doubts about your obligations, we recommend that you consult the competent tax authority or an independent tax advisor.
- Typically you have to pay the VAT which you should have paid to the appropriate (EU) tax authorities, plus interest on the VAT from the date it should have been paid. This is usually from the date you should have obtained a VAT registration number, accounted for VAT on your sales and remitted VAT to the tax authorities (despite not charging VAT on your sales during this time).
- If the tax authorities become aware that you have failed to comply with your VAT obligations, you may have to pay a financial penalty. The amount of the penalty will typically depend on the amount of VAT due and the length of time you failed to meet your registration obligations. Late registration penalties are generally a percentage based on the VAT amount that should have been remitted to the tax authorities. The ways in which penalties are calculated differ from country to country. If you intentionally or wilfully fail to comply with your VAT obligations, you could also be subject to criminal prosecution by governmental authorities.
In the event that Amazon is notified that you have failed to comply with your VAT compliance obligations, you may lose your selling privileges on Amazon websites. You will be prevented from re-listing until such time you have demonstrated VAT compliance.
On the VAT Resources website we have provided you with some useful information which may assist you in considering your obligations with regard to VAT compliance. However, this information is not a complete guide or tax advice. If you have any doubts about your obligations, we recommend that you consult the competent tax authority or an independent tax advisor.
How is VAT charged and reimbursed?
In order to charge VAT you must first be registered for VAT and obtain a VAT number. Once registered for VAT, you are subject to the VAT regulations applicable to the EU country in which you are registered. As a general rule, this means that you should charge VAT (as applicable) on your sales and mention that tax on a VAT-compliant invoice (consult your tax advisor for specific advice on terms and conditions for invoicing).
The amount of VAT due to a local tax authority, i.e. charged to your customers, can be offset by the VAT which is incurred on your business purchases/costs (please consult a tax advisor regarding on which costs VAT can be recovered).
Please note that you should check VAT reporting and invoicing requirements in each country in which you register. Although these requirements are similar, there can be notable differences.
The amount of VAT due to a local tax authority, i.e. charged to your customers, can be offset by the VAT which is incurred on your business purchases/costs (please consult a tax advisor regarding on which costs VAT can be recovered).
Please note that you should check VAT reporting and invoicing requirements in each country in which you register. Although these requirements are similar, there can be notable differences.
How to register for VAT in multiple countries?
If you store, move or sell goods in multiple EU countries, you may be required to register for VAT in multiple countries. If this is the case, you may be required to submit VAT filings in more than one country.
The requirements for registering for VAT in multiple countries vary and we recommend that you consult a tax advisor, particularly if you store goods in more than one EU country or make distance sales within the EU.
The requirements for registering for VAT in multiple countries vary and we recommend that you consult a tax advisor, particularly if you store goods in more than one EU country or make distance sales within the EU.
I sell products into an EU country from outside EU (I do not have a business establishment in the EU and I do not store goods in EU). Do I need to register for VAT?
We currently only support feeds for text customisation for one area and up to 5 lines. Image customisation and product configuration must still be done one-by-one in a manual upload.
I sell products from another country into an EU country. Where do I need to register for VAT?
When selling goods from one EU country into another EU country, you should be aware that the VAT requirements and rates could differ from country to country. If you store your goods in an EU country, you may be required to register for VAT in that EU country. Additionally, if you transfer your own goods from one EU country to another, or if Amazon (FBA) transfers your goods from a fulfilment centre into another country where you have stated that your goods can be stored, the transfer may also be treated as a transaction, which needs to be reported on a VAT filing. You are responsible for meeting any VAT obligations that apply, including VAT obligations in the Amazon marketplace website locations, the countries from which you are delivering your goods, the countries to which you are delivering or shipping your goods, or any other countries (e.g. country of importation if you import goods from non-EU countries).
How soon after crossing the VAT threshold do I need to upload a VAT number in Seller Central?
You should monitor your account and apply for a VAT number with the relevant tax authority or with VAT Services on Amazon as soon as you expect to exceed the threshold or breach another VAT registration requirement. Given that time is needed to complete the process, we recommend that you apply for your VAT number in sufficient time before exceeding the threshold.
What is the difference between an EU VAT registration number and a local VAT number?
EU VAT registration number - VAT registration number that is validated and listed in VIES. The EU VAT registration number is preceded by the country prefix (for example, IT for Italy, ES for Spain) of the country that granted the number.
Local VAT registration number - A local VAT registration number does not have a country prefix and is in principle only meant to be used for domestic transactions within the country that granted the number (for example, purchases from a domestic supplier).
Local VAT registration number - A local VAT registration number does not have a country prefix and is in principle only meant to be used for domestic transactions within the country that granted the number (for example, purchases from a domestic supplier).
What is a tax identification number?
A tax identification number is the officially issued tax identification number issued by the country where the Selling Partner’s business is legally established. For example, if their business is legally established in France, then their local tax identification number is their SIRET number. Similarly, if their business is legally established in China then their local tax identification number is the Uniform Social Credit Code (USCC) or, if operating as an individual, the ID number from their Chinese ID card.
The business name registered for my VAT number does not match my Seller Central legal name due to an administrative error. What do I need to do?
We cannot accept VAT numbers that don’t match your legal name. You must contact the relevant tax authority to either update your business name for the VAT number registered, or request that they provide a new VAT number belonging to the legal name in your seller account.
You may also choose to change your business name in Seller Central, but this may (re)trigger the account verification process, and you will have to provide relevant proof to verify this process.
You may also choose to change your business name in Seller Central, but this may (re)trigger the account verification process, and you will have to provide relevant proof to verify this process.
Note: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. For specific advice on your VAT obligations, we recommend that you consult a tax adviser. Moreover, some legislative changes will occur in January 2021, which might affect the information provided on this page.
On this site, we use cookies and similar tools (known collectively as "cookies") to provide services to you and improve them, and to show ads. To learn more about how Amazon uses cookies, please read the Amazon Cookies Notice.
