VAT KNOWLEDGE CENTRE
Everything that you need to know about VAT on Amazon, in one place
Welcome to our VAT training page. The aim of this page is to give you more information about VAT within Europe as an Amazon seller. Here you'll find information on current regulations and how some actions may entail VAT obligations. In addition, we'll highlight the steps that you need to take to ensure compliance with your VAT obligations and the solutions available to you.
Basic concepts
What is Value Added Tax (VAT)?
The acronym VAT stands for Value Added Tax. It is a tax that European traders registered for VAT add to the price of the goods that they sell and pass on to the national tax authorities when they file their tax returns.
If you sell products in any European country, it's likely that you will have to register for VAT in each country where you sell.
Note: It is the responsibility of each Amazon seller to ensure compliance with VAT obligations. If you are not sure what your obligations are, we advise you to seek professional advice.
If you sell products in any European country, it's likely that you will have to register for VAT in each country where you sell.
Note: It is the responsibility of each Amazon seller to ensure compliance with VAT obligations. If you are not sure what your obligations are, we advise you to seek professional advice.
How does VAT work?
The basic principle is that businesses can recover the VAT they paid on purchases by charging it on sales. You pay VAT to the tax authorities, while the end consumer pays VAT by perceiving it as part of the cost of purchase. You can recover the VAT paid on purchases and charge it on sales, only if you have registered for VAT.
Sellers with a VAT number must indicate on invoices issued to customers the VAT charged, the VAT rate and the VAT number in the respective European country, where an invoice showing VAT is required. This means that buyers are aware of the amount of VAT due on the product they purchased.
Sellers with a VAT number must indicate on invoices issued to customers the VAT charged, the VAT rate and the VAT number in the respective European country, where an invoice showing VAT is required. This means that buyers are aware of the amount of VAT due on the product they purchased.
What are the VAT rates in the EU?
The VAT rates that are applied within Europe vary from country to country and depending on the type of product (the normal rate is at least 15%). In addition, some European countries have maintained different rates for specific products.
The VAT guidelines gives national governments the freedom to set the amount and level of the VAT rate, while remaining subject to compliance with two fundamental rules:
The VAT guidelines gives national governments the freedom to set the amount and level of the VAT rate, while remaining subject to compliance with two fundamental rules:
- The standard rate for all goods and services.
- A European country may choose to apply one or two reduced rates, but only to certain goods or services listed in the VAT Directive.
The standard VAT rate corresponds to the rate applied by European countries to all goods and services that are not exempt from VAT. It cannot be less than 15%, but there is no maximum amount applicable.
VAT rates in EU 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 natural or legal person with a VAT number is required to file a VAT return for each tax period. The VAT return consists of preparing and submitting reports to the tax authorities to provide them with information about the transactions carried out during the reporting period and to report the amount of VAT you are liable to pay (or receive, in the case of VAT paid in excess).
A VAT return typically reports information on VAT collected from customers, VAT paid to suppliers as well as international sales and acquisitions, imports and exports.
A VAT return typically reports information on VAT collected from customers, VAT paid to suppliers as well as international sales and acquisitions, imports and exports.
FAQ:
How often should I file a VAT return?
It depends on the specific requirements of each individual European country and the obligations of the seller in that country. For example, many European countries require VAT returns to be filed monthly or quarterly. We recommend that you speak to a tax advisor directly for more guidance.
What are customs duties?
Customs duties may be imposed on the import of goods from outside the EU into an EU country. The customs duty rate is calculated according to the HS code of the goods that applies to the imported product and may be influenced by the place of origin of the goods. Customs duties and import VAT are calculated as a percentage of the customs value of the goods. We recommend that you speak to your tax advisor directly for more guidance.
FAQ:
What do customs duties mean for me as a seller?
Goods imported from non-European territories may be subject to customs checks. Customs paperwork (e.g. customs declaration) must be prepared in advance and must accompany imported goods. This documentation is the primary source of information required by customs authorities to determine applicable duties or taxes. However, in some cases, customs authorities may inspect goods to determine the amount of applicable customs duties and/or taxes and may request additional information, including to establish the compliance of goods with European regulations.
What is import VAT?
Import VAT may also be paid on the same import of goods from outside Europe, in addition to customs duties normally due. The amount is calculated on the basis of the customs value of the goods plus any applicable duties. Import VAT is normally recoverable through the VAT return, provided that you are registered in the VAT register of the country where the goods are declared to the customs authorities and you are also the "owner" of the goods.
What does invoicing involve?
In many European countries, customers expect to receive an invoice showing VAT. The VAT laws in effect in the country from which you deliver your goods and in the country where the buyer is located may require you to issue an invoice indicating VAT. The procedure for issuing an invoice with VAT varies depending on the country. For more information, click here.
FAQ:
What does invoicing mean for me as a seller?
All sellers on the European VAT registers are required to provide Amazon Business customers with a valid invoice indicating VAT, for each order placed.
Tax representation
If you are a non-EU-based seller, in some Member States you will be required to appoint a tax representative in order to register for VAT.
Tax representation consists of a mandate with representation given by a non-EU resident company to an individual or business in order to fulfil tax obligations in Member States. In many EU countries, tax representatives are jointly and severally liable for VAT debts incurred by the seller that they represent (who is not based in the EU).
As an online seller, additional bank guarantees may be required and you may incur additional costs to qualify for a tax representative. Additional requirements depend on country-specific requirements and providers offering tax representation services.
Tax representation consists of a mandate with representation given by a non-EU resident company to an individual or business in order to fulfil tax obligations in Member States. In many EU countries, tax representatives are jointly and severally liable for VAT debts incurred by the seller that they represent (who is not based in the EU).
As an online seller, additional bank guarantees may be required and you may incur additional costs to qualify for a tax representative. Additional requirements depend on country-specific requirements and providers offering tax representation services.
Visit our VAT training pages on Seller Central to learn more.
VAT obligations
Do I need a VAT number?
Depending on the type of activity that you carry out, you will be required to obtain a VAT number in a European country as per current regulations. This depends on several factors: the location of the business, the fulfilment model and annual sales.
Register for VAT with VAT Services on Amazon
Do you want to find out if you need to register for VAT?
Describe your business and we will help you determine whether or not VAT registration is mandatory for you:
In which country do you plan to sell? (select one)
Do you have an Amazon seller account? (select one)
It's my first time selling on Amazon
You have already indicated that you do not have a seller account on Amazon. Signing up for the monthly no-obligation plan allows sellers to reach tens of millions of buyers online on Amazon.co.uk and in Europe. The monthly sales plan offers incredible benefits for both sellers who are 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 verify any VAT obligations and understand whether you need to register in an EU Member State for VAT purposes, depending on how you manage your business. The determining factors that make registration for VAT mandatory are: the country in which the business is based, the location of the inventory and the level of sales (you can find out more about "VAT thresholds" of EU countries here).
Where is your business based?
In the United Kingdom
You must register for VAT in the UK if:
- You store the goods in the UK and
- You sell to consumers based in the UK and
- Your sales exceed the UK threshold of £85,000 for VAT compliance on domestic sales.
You may also be required to register for VAT in each EU country if:
- You sell goods to consumers in other EU countries.
In another EU country
You must register for VAT in the UK if:
- You store your goods in the UK or
- You sell to UK-based consumers (private individuals) and
- Your sales exceed the £70,000 threshold for VAT compliance in the UK for online sales.
Outside the EU
You must 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 be required to register for VAT in each EU country if:
- You sell goods to consumers in other EU countries.
How to register for VAT in the UK
Option 1: DIY registration
Once it has been established that registration for VAT in the UK is mandatory, you must submit an application form to the UK tax authorities. You can also do this online on the website of the HMRC (the UK tax authority)
At the end of the VAT registration process, you will be given a VAT number. You can use it to:
- File a VAT return: report the VAT collected to HMRC and immediately request a refund of any accrued VAT credit.
- Issue VAT invoices: indicate the VAT collected from customers
- Recover money from business expenses (including VAT paid when importing goods into the EU). Learn more about how to claim VAT refunds on business expenses
Option 2: Let Amazon help you
VAT Services on Amazon
VAT Services on Amazon is a practical and cost-effective solution for managing VAT registration and return requirements directly from Seller Central. Learn more about VAT Services on Amazon
It's always best to seek professional advice to resolve any concerns about your personal VAT compliance and obligations.
Note: Goods imported into the EU are subject to customs duties and import VAT.
Thanks for choosing Amazon.
You have already indicated that you have a seller account on Amazon.
Helpful quick links:
- Where can I add a VAT number in Seller Central? (You must log in to Seller Central)
- Where can I add my VAT number on Seller Central? (You must log in to Seller Central)
- VAT calculation service
- Do you want Amazon to manage VAT? Learn more about VAT Services
- EU VAT FAQ
- VAT-related topics on the Amazon Seller Forum
How do I know if I need to register for VAT in the EU?
The information below will help you verify any VAT obligations and understand whether you need to register in an EU Member State for VAT purposes, depending on how you manage your business. The determining factors that make registration for VAT mandatory are: the country in which the business is based, the location of the inventory and the level of sales (you can find out more about "VAT thresholds" of EU countries here).
Where is your business based?
In the United Kingdom
You must register for VAT in the UK if:
- You store the goods in the UK and
- You sell to consumers based in the UK and
- Your sales exceed the UK threshold of £85,000 for VAT compliance on domestic sales.
You may also be required to register for VAT in each EU country if:
- You sell goods to consumers in other EU countries.
In another EU country
You must register for VAT in the UK if:
- You store your goods in the UK or
- You sell to UK-based consumers (private individuals) and
- Your sales exceed the £70,000 threshold for VAT compliance in the UK for online sales.
Outside the EU
You must 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 be required to register for VAT in each EU country if:
- You sell goods to consumers in other EU countries.
How to register for VAT in the UK
Option 1: DIY registration
Once it has been established that registration for VAT in the UK is mandatory, you must submit an application form to the UK tax authorities. You can also do this online on the HMRC website (the UK tax authority)
At the end of the VAT registration process, you will be given a VAT number. You can use it to:
- File a VAT return: report the VAT collected to HMRC and immediately request a refund of any accrued VAT credit.
- Issue VAT invoices: indicate the VAT collected from customers
- Recover money from business expenses (including VAT paid when importing goods into the EU). Learn more about how to claim VAT refunds on business expenses
Option 2: Let Amazon help you
VAT Services on Amazon
VAT Services on Amazon is a practical and cost-effective solution for managing VAT registration and return requirements directly from Seller Central. Learn more about VAT Services on Amazon
It's always best to seek professional advice to resolve any concerns about your personal VAT compliance and obligations.
Note: Goods imported into the EU are subject to customs duties and import VAT.
It's my first time selling on Amazon
You have already indicated that you do not have a seller account on Amazon. Signing up for the monthly no-obligation plan allows sellers to reach tens of millions of buyers online on Amazon.co.uk and in Europe. The monthly sales plan offers incredible benefits for both sellers who are 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 verify any VAT obligations and understand whether you need to register in an EU Member State for VAT purposes, depending on how you manage your business. The determining factors that make registration for VAT mandatory are: the country in which the business is based, the location of the inventory and the level of sales (you can find out more about "VAT thresholds" of EU countries here).
Where is your business based?
In Germany
You must register for VAT in Germany if:
- You store the goods in Germany and
- You sell to consumers based in Germany and
- Your sales exceed the threshold of €17,500 for VAT compliance in Germany for domestic sales.
You may also be required to register for VAT in each EU country if:
- You sell goods to consumers in other EU countries.
In another EU country
You must register for VAT in Germany if:
- You store your goods in Germany or
- You sell to consumers based in Germany (private individuals) and
- Your sales exceed the €100,000 threshold for VAT compliance in Germany for online sales.
Outside the EU
You must register for VAT in Germany if:
- You sell goods that you store in Germany to customers based in the EU.
You may also be required to register for VAT in each EU country if:
- You sell goods to consumers in other EU countries.
How to register for VAT in Germany
Option 1: DIY registration
Once it has been established that registration for VAT in the Germany is mandatory, you must submit an application form to the German tax authorities. Additional information is available from BZSt, the German Federal Central Tax Office
At the end of the VAT registration process, you will be given a VAT number. You can use it to:
- File a VAT return: report the VAT collected to BZSt and immediately request a refund of any accrued VAT credit.
- Issue VAT invoices: indicate the VAT collected from customers
- Recover money from business expenses (including VAT paid when importing goods into the EU). Learn more about how to claim VAT refunds on business expenses
Option 2: Let Amazon help you
VAT Services on Amazon
VAT Services on Amazon is a practical and cost-effective solution for managing VAT registration and return requirements directly from Seller Central. Learn more about VAT Services on Amazon
It's always best to seek professional advice to resolve any concerns about your personal VAT compliance and obligations.
Note: Goods imported into the EU are subject to customs duties and import VAT.
Thanks for choosing Amazon.
You have already indicated that you have a seller account on Amazon.
Helpful quick links (you need to log in to Seller Central):
How do I know if I need to register for VAT in the EU?
The information below will help you verify any VAT obligations and understand whether you need to register in an EU Member State for VAT purposes, depending on how you manage your business. The determining factors that make registration for VAT mandatory are: the country in which the business is based, the location of the inventory and the level of sales (you can find out more about "VAT thresholds" of EU countries here).
Where is your business based?
In Germany
You must register for VAT in Germany if:
- You store the goods in Germany and
- You sell to consumers based in Germany and
- Your sales exceed the threshold of €17,500 for VAT compliance in Germany for domestic sales.
You may also be required to register for VAT in each EU country if:
- You sell goods to consumers in other EU countries.
In another EU country
You must register for VAT in Germany if:
- You store your goods in Germany or
- You sell to consumers based in Germany (private individuals) and
- Your sales exceed the €100,000 threshold for VAT compliance in Germany for online sales.
Outside the EU
You must register for VAT in Germany if:
- You sell goods that you store in Germany to customers based in the EU.
You may also be required to register for VAT in each EU country if:
- You sell goods to consumers in other EU countries.
How to register for VAT in Germany
Option 1: DIY registration
Once it has been established that registration for VAT in the Germany is mandatory, you must submit an application form to the German tax authorities. Additional information is available from BZSt, the German Federal Central Tax Office
At the end of the VAT registration process, you will be given a VAT number. You can use it to:
- File a VAT return: report the VAT collected to BZSt and immediately request a refund of any accrued VAT credit.
- Issue VAT invoices: indicate the VAT collected from customers
- Recover money from business expenses (including VAT paid when importing goods into the EU). Learn more about how to claim VAT refunds on business expenses
Option 2: Let Amazon help you
VAT Services on Amazon
VAT Services on Amazon is a practical and cost-effective solution for managing VAT registration and return requirements directly from Seller Central. Learn more about VAT Services on Amazon
It's always best to seek professional advice to resolve any concerns about your personal VAT compliance and obligations.
Note: Goods imported into the EU are subject to customs duties and import VAT.
It's my first time selling on Amazon
You have already indicated that you do not have a seller account on Amazon. Signing up for the monthly no-obligation plan allows sellers to reach tens of millions of buyers online on Amazon.co.uk and in Europe. The monthly sales plan offers incredible benefits for both sellers who are 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 verify any VAT obligations and understand whether you need to register in an EU Member State for VAT purposes, depending on how you manage your business. The determining factors that make registration for VAT mandatory are: the country in which the business is based, the location of the inventory and the level of sales (you can find out more about "VAT thresholds" of EU countries here).
Where is your business based?
In France
You must register for VAT in France if:
- You store your goods in France and
- You sell to consumers based in France and
- Your sales exceed the threshold of €82,200 for VAT compliance in France for domestic sales.
You may also be required to register for VAT in each EU country if:
- You sell goods to consumers in other EU countries.
In another EU country
You must register for VAT in France if:
- You store your goods in France or
- You sell to consumers based in France (private individuals) and
- Your sales exceed the €35,000 threshold for VAT compliance in France for online sales.
Outside the EU
You must register for VAT in France if:
- You sell goods that you store in France to customers based in the EU.
You may also be required to register for VAT in each EU country if:
- You sell goods to consumers in other EU countries.
How to register for VAT in France
Option 1: DIY registration
Once it has been established that registration for VAT is mandatory in France, you must submit an application form to the French tax authorities. Additional information is available on the official website of the French tax administration
At the end of the VAT registration process, you will be given a VAT number. You can use it to:
- File a VAT return: report the VAT collected to French tax authorities and immediately request a refund of any accrued VAT credit.
- Issue VAT invoices: indicate the VAT collected from customers
- Recover money from business expenses (including VAT paid when importing goods into the EU). Learn more about how to claim VAT refunds on business expenses
Option 2: Let Amazon help you
VAT Services on Amazon
VAT Services on Amazon is a practical and cost-effective solution for managing VAT registration and return requirements directly from Seller Central. Learn more about VAT Services on Amazon
It's always best to seek professional advice to resolve any concerns about your personal VAT compliance and obligations.
Note: Goods imported into the EU are subject to customs duties and import VAT.
Thanks for choosing Amazon.
You have already indicated that you have a seller account on Amazon. Click here to log in 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 verify any VAT obligations and understand whether you need to register in an EU Member State for VAT purposes, depending on how you manage your business. The determining factors that make registration for VAT mandatory are: the country in which the business is based, the location of the inventory and the level of sales (you can find out more about "VAT thresholds" of EU countries here).
Where is your business based?
In France
You must register for VAT in France if:
- You store your goods in France and
- You sell to consumers based in France and
- Your sales exceed the threshold of €82,200 for VAT compliance in France for domestic sales.
You may also be required to register for VAT in each EU country if:
- You sell goods to consumers in other EU countries.
In another EU country
You must register for VAT in France if:
- You store your goods in France or
- You sell to consumers based in France (private individuals) and
- Your sales exceed the €35,000 threshold for VAT compliance in France for online sales.
Outside the EU
You must register for VAT in France if:
- You sell goods that you store in France to customers based in the EU.
You may also be required to register for VAT in each EU country if:
- You sell goods to consumers in other EU countries.
How to register for VAT in France
Option 1: DIY registration
Once it has been established that registration for VAT is mandatory in France, you must submit an application form to the French tax authorities. Additional information is available on the official website of the French tax administration
At the end of the VAT registration process, you will be given a VAT number. You can use it to:
- File a VAT return: report the VAT collected to French tax authorities and immediately request a refund of any accrued VAT credit.
- Issue VAT invoices: indicate the VAT collected from customers
- Recover money from business expenses (including VAT paid when importing goods into the EU). Learn more about how to claim VAT refunds on business expenses
Option 2: Let Amazon help you
VAT Services on Amazon
VAT Services on Amazon is a practical and cost-effective solution for managing VAT registration and return requirements directly from Seller Central. Learn more about VAT Services on Amazon
It's always best to seek professional advice to resolve any concerns about your personal VAT compliance and obligations.
Note: Goods imported into the EU are subject to customs duties and import VAT.
It's my first time selling on Amazon
You have already indicated that you do not have a seller account on Amazon. Signing up for the monthly no-obligation plan allows sellers to reach tens of millions of buyers online on Amazon.co.uk and in Europe. The monthly sales plan offers incredible benefits for both sellers who are 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 verify any VAT obligations and understand whether you need to register in an EU Member State for VAT purposes, depending on how you manage your business. The determining factors that make registration for VAT mandatory are: the country in which the business is based, the location of the inventory and the level of sales (you can find out more about "VAT thresholds" of EU countries here).
Where is your business based?
In Italy
You must register for VAT in Italy if:
- You store the goods in Italy and
- You sell to consumers based in Italy
You may also be required to register for VAT in each EU country if:
- You sell goods to consumers in other EU countries.
In another EU country
You must register for VAT in Italy if:
- You store your goods in Italy or
- You sell to consumers based in Italy (private individuals) and
- Your sales exceed the €35,000 threshold for VAT compliance in Italy for online sales.
Outside the EU
You must register for VAT in Italy if:
- You sell goods that you store in Italy to customers based in the EU.
You may also be required to register for VAT in each EU country if:
- You sell goods to consumers in other EU countries.
How to register for VAT in Italy
Option 1: DIY registration
Once it has been established that registration for VAT is mandatory in Italy, you must submit an application form to the Italian tax authorities. Additional information is available on the official website of the Italian Revenue Agency
At the end of the VAT registration process, you will be given a VAT number. You can use it to:
- File a VAT return: report the VAT collected to the Italian tax authorities and immediately request a refund of any accrued VAT credit.
- Issue VAT invoices: indicate the VAT collected from customers
- Recover money from business expenses (including VAT paid when importing goods into the EU). Learn more about how to claim VAT refunds on business expenses
Option 2: Let Amazon help you
VAT Services on Amazon
VAT Services on Amazon is a practical and cost-effective solution for managing VAT registration and return requirements directly from Seller Central. Learn more about VAT Services on Amazon
It's always best to seek professional advice to resolve any concerns about your personal VAT compliance and obligations.
Note: Goods imported into the EU are subject to customs duties and import VAT.
Thanks for choosing Amazon.
You have already indicated that you 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 verify any VAT obligations and understand whether you need to register in an EU Member State for VAT purposes, depending on how you manage your business. The determining factors that make registration for VAT mandatory are: the country in which the business is based, the location of the inventory and the level of sales (you can find out more about "VAT thresholds" of EU countries here).
Where is your business based?
In Italy
You must register for VAT in Italy if:
- You store the goods in Italy and
- You sell to consumers based in Italy and
You may also be required to register for VAT in each EU country if:
- You sell goods to consumers in other EU countries.
In another EU country
You must register for VAT in Italy if:
- You store your goods in Italy or
- You sell to consumers based in Italy (private individuals) and
- Your sales exceed the €35,000 threshold for VAT compliance in Italy for online sales.
Outside the EU
You must register for VAT in Italy if:
- You sell goods that you store in Italy to customers based in the EU.
You may also be required to register for VAT in each EU country if:
- You sell goods to consumers in other EU countries.
How to register for VAT in Italy
Option 1: DIY registration
Once it has been established that registration for VAT is mandatory in Italy, you must submit an application form to the Italian tax authorities. Additional information is available on the official website of the Italian Revenue Agency
At the end of the VAT registration process, you will be given a VAT number. You can use it to:
- File a VAT return: report the VAT collected to the Italian tax authorities and immediately request a refund of any accrued VAT credit.
- Issue VAT invoices: indicate the VAT collected from customers
- Recover money from business expenses (including VAT paid when importing goods into the EU). Learn more about how to claim VAT refunds on business expenses
Option 2: Let Amazon help you
VAT Services on Amazon
VAT Services on Amazon is a practical and cost-effective solution for managing VAT registration and return requirements directly from Seller Central. Learn more about VAT Services on Amazon
It's always best to seek professional advice to resolve any concerns about your personal VAT compliance and obligations.
Note: Goods imported into the EU are subject to customs duties and import VAT.
It's my first time selling on Amazon
You have already indicated that you do not have a seller account on Amazon. Signing up for the monthly no-obligation plan allows sellers to reach tens of millions of buyers online on Amazon.co.uk and in Europe. The monthly sales plan offers incredible benefits for both sellers who are 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 verify any VAT obligations and understand whether you need to register in an EU Member State for VAT purposes, depending on how you manage your business. The determining factors that make registration for VAT mandatory are: the country in which the business is based, the location of the inventory and the level of sales (you can find out more about "VAT thresholds" of EU countries here).
Where is your business based?
In Spain
You must register for VAT purposes in Spain if:
- You store goods in Spain and
- You sell to consumers based in Spain
You may also be required to register for VAT in each EU country if:
- You sell goods to consumers in other EU countries.
In another EU country
You must register for VAT purposes in Spain if:
- You store your goods in Spain or
- You sell to consumers based in Spain (private individuals) and
- Your sales exceed the €35,000 threshold for VAT compliance in Spain for online sales.
Outside the EU
You must register for VAT purposes in Spain if:
- You sell goods that you store in Spain to customers based in the EU.
You may also be required to register for VAT in each EU country if:
- You sell goods to consumers in other EU countries.
How to register for VAT in Spain
Option 1: DIY registration
Once it is established that registration for VAT is also mandatory in Spain, you must submit a request form to the Spanish tax authorities. Additional information is available on the official website of the Spanish Tax Administration Agency
At the end of the VAT registration process, you will be given a VAT number. You can use it to:
At the end of the VAT registration process, you will be given a VAT number. You can use it to:
- File a VAT return: report the VAT collected to the Spanish tax authorities and immediately request a refund of any accrued VAT credit.
- Issue VAT invoices: indicate the VAT collected from customers
- Recover money from business expenses (including VAT paid when importing goods into the EU). Learn more about how to claim VAT refunds on business expenses
Option 2: Let Amazon help you
VAT Services on Amazon
VAT Services on Amazon is a practical and cost-effective solution for managing VAT registration and return requirements directly from Seller Central. Learn more about VAT Services on Amazon
It's always best to seek professional advice to resolve any concerns about your personal VAT compliance and obligations.
Note: Goods imported into the EU are subject to customs duties and import VAT.
Thanks for choosing Amazon.
You have already indicated that you 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 verify any VAT obligations and understand whether you need to register in an EU Member State for VAT purposes, depending on how you manage your business. The determining factors that make registration for VAT mandatory are: the country in which the business is based, the location of the inventory and the level of sales (you can find out more about "VAT thresholds" of EU countries here).
Where is your business based?
In Spain
You must register for VAT purposes in Spain if:
- You store goods in Spain and
- You sell to consumers based in Spain
You may also be required to register for VAT in each EU country if:
- You sell goods to consumers in other EU countries.
In another EU country
You must register for VAT purposes in Spain if:
- You store your goods in Spain or
- You sell to consumers based in Spain (private individuals) and
- Your sales exceed the €35,000 threshold for VAT compliance in Spain for online sales.
Outside the EU
You must register for VAT purposes in Spain if:
- You sell goods that you store in Spain to customers based in the EU.
You may also be required to register for VAT in each EU country if:
- You sell goods to consumers in other EU countries.
How to register for VAT in Spain
Option 1: DIY registration
Once it is established that registration for VAT is also mandatory in Spain, you must submit a request form to the Spanish tax authorities. Additional information is available on the official website of the Spanish Tax Administration Agency
At the end of the VAT registration process, you will be given a VAT number. You can use it to:
At the end of the VAT registration process, you will be given a VAT number. You can use it to:
- File a VAT return: report the VAT collected to the Spanish tax authorities and immediately request a refund of any accrued VAT credit.
- Issue VAT invoices: indicate the VAT collected from customers
- Recover money from business expenses (including VAT paid when importing goods into the EU). Learn more about how to claim VAT refunds on business expenses
Option 2: Let Amazon help you
VAT Services on Amazon
VAT Services on Amazon is a practical and cost-effective solution for managing VAT registration and return requirements directly from Seller Central. Learn more about VAT Services on Amazon
It's always best to seek professional advice to resolve any concerns about your personal VAT compliance and obligations.
Note: Goods imported into the EU are subject to customs duties and import VAT.
European VAT regulations
What are the different VAT regulations in force in Europe?
It's important that you fulfil all the tax and VAT obligations of all countries in which your company operates. Speak to your accountant for advice on how to meet your VAT obligations. Although there are many factors that contribute to the definition of compliance requirements within the European Union, we have nevertheless attempted to summarise them according to Amazon marketplaces, putting ourselves in the shoes of the sales partner.
VAT Services on Amazon
Manage VAT registrations and returns in Europe
VAT Services on Amazon is a convenient and cost-effective VAT compliance solution for managing VAT registration and return requirements.
We offer VAT Services on Amazon in the United Kingdom, Germany, France, Italy, Spain, Poland and the Czech Republic.
We offer VAT Services on Amazon in the United Kingdom, Germany, France, Italy, Spain, Poland and the Czech Republic.
What is included?
Registration for VAT
Step 1: Sign up and customise your subscription
Select countries for VAT registration and add all of your VAT numbers to Seller Central.
Step 2: Collect and provide the necessary information
Complete the unified questionnaire, collect supporting documents following the detailed checklist and upload them for verification by the tax service provider.
Step 3: Submit the documents
Download and sign the completed application forms, then submit them to the tax service provider who will forward your request to the tax authorities.
Step 4: Obtain VAT numbers
Once you have received your VAT number and tax certificate, these will be added to your Seller Central account. You can download your VAT registration certificates directly from the VAT Services on Amazon portal and start filing your VAT returns by clicking on 'Start VAT return'.
Detailed information on VAT registration and returns with VAT Services on Amazon can be found in our guide.
Detailed information on VAT registration and returns with VAT Services on Amazon can be found in our guide.
VAT returns
After obtaining VAT numbers, you will need to complete the initial setup and a five-step process to be able to file VAT returns with VAT Services on Amazon.
Initial setup: set up your VAT returns account by providing some additional information about your listings and then start filling in your return.
Initial setup: set up your VAT returns account by providing some additional information about your listings and then start filling in your return.
Five-step process
1) Review the product tax file
The product tax file contains the details of all your products sold, refunded or returned in the last three months in all countries for which you are registered for VAT Services on Amazon.
2) Review Amazon's VAT Transactions Report
The Amazon VAT Transactions Report contains VAT information for transactions that occur in the countries where you are registered for VAT Services on Amazon.
3) Review the additional VAT report and add any non-Amazon transactions
The additional VAT report contains information on non-Amazon transactions such as sales, refunds, returns, credits, cross-border movements of goods in the European Union, purchases or imports. It may also already contain Amazon sales and refund transactions, if you have not activated VAT Calculation Services. You will need to add non-Amazon transactions for them to be included in your monthly returns.
4) Review draft returns
You'll then have to double-check the draft returns, where you'll find a summary of the VAT due for each country as well as the status and due date of each return.
5) Make the VAT payment
After the tax service provider generates your VAT returns, you'll be able to see the amount of VAT to be paid and the payment deadline for each country on the VAT Services on Amazon portal. This payment isn't automated, you will need to make it yourself.
Tax representation
As described above in the 'Tax representation' section, if you are a sales partner based outside the European Union, you will need to appoint a tax representative (for tax representation) in some European countries in order to be able to register for VAT. The countries covered by VAT Services on Amazon that require tax representation are France, Italy, Spain and Poland.
If you need to register in one of these countries, your tax provider will assist you with tax representation as part of VAT Services on Amazon.
If you need to register in one of these countries, your tax provider will assist you with tax representation as part of VAT Services on Amazon.
Free EORI number for the United Kingdom and/or the European Union
The free EORI number service is offered by your tax service provider, which will also determine the appropriate European country for applying for an EORI code for the European Union.
Real-time updates via Seller Central
Real-time updates on VAT return obligations and payment deadlines via Seller Central.
Automated reporting – Intrastat, EC sales list, locally required reports
Disclaimer:
a) VAT services on Amazon does not provide support for the VAT return related to the supply of telecommunication services, television and radio broadcasting services and electronically supplied services. These are supported in the Mini One Stop Shop (MOSS) scheme. To learn more about the MOSS scheme and the MOSS registration process, visit the dedicated page on the official website of the European Commission. Please contact your local tax provider for further assistance on these issues.
b) It does not offer VAT registration services in the country where your business is based. Therefore, it would not support the generation or submission of one-stop shop (OSS) reports when this legislation is launched. However, we will help you identify the transactions that must be filed in your OSS returns. These transactions will be excluded from VAT reports prepared by VAT Services on Amazon, and you will need to work with your domestic or home country tax agents to file OSS returns. Please contact your domestic or home country tax agent to obtain an OSS number and file your OSS returns.
a) VAT services on Amazon does not provide support for the VAT return related to the supply of telecommunication services, television and radio broadcasting services and electronically supplied services. These are supported in the Mini One Stop Shop (MOSS) scheme. To learn more about the MOSS scheme and the MOSS registration process, visit the dedicated page on the official website of the European Commission. Please contact your local tax provider for further assistance on these issues.
b) It does not offer VAT registration services in the country where your business is based. Therefore, it would not support the generation or submission of one-stop shop (OSS) reports when this legislation is launched. However, we will help you identify the transactions that must be filed in your OSS returns. These transactions will be excluded from VAT reports prepared by VAT Services on Amazon, and you will need to work with your domestic or home country tax agents to file OSS returns. Please contact your domestic or home country tax agent to obtain an OSS number and file your OSS returns.
Why sign up?
Simplicity
Get guidance on VAT registration and automated VAT returns.
All you have to do is provide us with the data and documentation that we'll ask for based on the countries that you choose. VAT Services on Amazon will take care of all the time-consuming, expensive and complex procedures for you.
- Solution valid for all Amazon and non-Amazon transactions
- Your VAT returns will be submitted by an experienced and reliable external tax service provider
- By using VAT Services on Amazon, you can get a free EORI number for the United Kingdom and/or the European Union*
- Localised service and support tailored to your needs
*The free EORI number service is offered by your tax service provider, who will also determine the appropriate European country for applying for an EORI number for the European Union.
All you have to do is provide us with the data and documentation that we'll ask for based on the countries that you choose. VAT Services on Amazon will take care of all the time-consuming, expensive and complex procedures for you.
- Solution valid for all Amazon and non-Amazon transactions
- Your VAT returns will be submitted by an experienced and reliable external tax service provider
- By using VAT Services on Amazon, you can get a free EORI number for the United Kingdom and/or the European Union*
- Localised service and support tailored to your needs
*The free EORI number service is offered by your tax service provider, who will also determine the appropriate European country for applying for an EORI number for the European Union.
Dedicated customer support
VAT Services on Amazon offers self-help content and dedicated customer support provided directly by our Seller Support team in Chinese, English, French, German, Italian, Spanish, Korean and Japanese.
Request a call
Fill in the form and a representative from our team will contact you shortly to provide you with more information on how our solutions can help you meet your compliance obligations.
Are you already selling on Amazon?
Are you already selling on Amazon?
- Sign up for VAT Services on Amazon
Our partners
VAT Services on Amazon has selected experienced and reliable tax service providers in Europe to offer you cost-effective assistance in various geographic areas.
At the time of registration, you can choose your preferred partner from the tax service providers available for the country where your business is based.
At the time of registration, you can choose your preferred partner from the tax service providers available for the country where your business is based.
Visit our VAT Services on Amazon page on Seller Central to learn more.
FAQ
Who can participate in VAT Services on Amazon?
All Amazon Sales Partners registered to sell in a European marketplace can register for VAT Services on Amazon without any restrictions.
What is the payment process? Do I have to pay the tax service providers first and then receive the refund?
For VAT registration, VAT return services and tax representation, the fee will be taken directly from your home Amazon Seller Central account. We will first send you a notice containing the amount and the exact date of the charge. You do not have to pay the tax service providers. Amazon will charge you directly after the promotion period, if any.
If you are interested in additional services, such as tax advice, you can interact separately with the tax service provider outside of VAT Services on Amazon. Click here to see a list of additional services offered by our tax service providers and their fees.
If you are interested in additional services, such as tax advice, you can interact separately with the tax service provider outside of VAT Services on Amazon. Click here to see a list of additional services offered by our tax service providers and their fees.
Does the monthly rate of VAT Services on Amazon include VAT related to the subscription fee?
The price does not include VAT on the subscription fee for VAT Services on Amazon. If applicable, this amount will be included in the invoice and deducted from the balance of your Amazon Seller Central account. You can view it under the "miscellaneous fee adjustment" on the Transactions page. You can recover the VAT amount through your regular VAT return as a normal input VAT charge.
What services are included in the fee for VAT filing services?
Services included in the VAT filing fee:
• VAT returns as required by the country of subscription
• Intrastat reporting
• Report of community sales lists
• Reporting required at local level, such as Spesometro in Italy
• Request for UK and European EORI number
• Managing your VAT from Seller Central using Amazon technology
• Dedicated customer support
• VAT returns as required by the country of subscription
• Intrastat reporting
• Report of community sales lists
• Reporting required at local level, such as Spesometro in Italy
• Request for UK and European EORI number
• Managing your VAT from Seller Central using Amazon technology
• Dedicated customer support
When will I be charged?
After you sign up for VAT Services on Amazon, you'll be charged a one-time fee for each country. If applicable, for VAT filing and tax representation services, the monthly fee will be charged after the creation of the first return or after the expiry of the promotion period.
What services are included in my VAT registration fee?
Services included in the VAT registration fee:
• Registration for VAT
• United Kingdom Economic Operators Registration and Identification Number (EORI)
• EORI number in an EU country
• Sworn translation service
• Registration for VAT
• United Kingdom Economic Operators Registration and Identification Number (EORI)
• EORI number in an EU country
• Sworn translation service
How will I be charged?
An invoice will be issued and you will be charged the fee for VAT Services on Amazon on your main European marketplace account. The fee will be deducted as a "miscellaneous fee adjustment" from your existing balance.
Separate invoices will be issued for the Amazon technology fee and for the tax service provider, as shown in the table below:
Separate invoices will be issued for the Amazon technology fee and for the tax service provider, as shown in the table below:
# Countries
VAT filing services
Invoice from the tax service provider
Amazon invoice
1
€399
€200
€199
2
€749
€400
€349
3
€1,099
€600
€499
4
€1,399
€800
€599
5
€1,699
€1,000
€699
6
€1,699
€1,000
€699
7
€1,699
€1,000
€699
Find out how Amazon's VAT services have helped our sellers
When we first discovered the Pan-European Fulfilment by Amazon option, we immediately realised that we would have to register for VAT in each of the countries where we were to store goods. However, VAT registration was not particularly burdensome for us: just a matter of extra paperwork, once a quarter.Zamir Cajee, CEOiQualTech
Other VAT resources
EU tax authorities
Amazon VAT resources
FAQ
Get answers to 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 have adopted a harmonised VAT regime. Failure to comply with VAT registration and compliance requirements currently in force within the EU has serious consequences:
- Generally, you will pay the VAT that you should have paid to the relevant European tax authorities in addition to the interest on VAT calculated from the date on which you should have paid it. This date generally coincides with the day on which you should have obtained a VAT number, started charging VAT for products sold and paid VAT to the tax authorities (although you did not charge VAT for products sold during this period).
- If the tax authorities detect a failure to comply with VAT obligations, you may incur a penalty. Usually the amount of the penalty depends on the amount of VAT due and the period of time you failed to comply with your registration obligations. Generally, penalties for late registration are percentages based on the amount of VAT that you should have paid to the tax authorities. The methods for calculating penalties vary from country to country. If a failure to comply with VAT obligations is intentional or wilful, the government authorities may prosecute you.
In the event that Amazon is notified of your non-compliance with VAT obligations, you may lose your selling privileges on Amazon websites. You will be prevented from posting new listings until you have proven that you comply with the VAT obligations.
There is some useful information available on the VAT resource website that can help you understand your VAT obligations. However, this information is neither a comprehensive guide nor a tax advice service. If you have any doubts about your obligations, we recommend that you seek advice from the relevant tax authorities or an independent tax advisor.
- Generally, you will pay the VAT that you should have paid to the relevant European tax authorities in addition to the interest on VAT calculated from the date on which you should have paid it. This date generally coincides with the day on which you should have obtained a VAT number, started charging VAT for products sold and paid VAT to the tax authorities (although you did not charge VAT for products sold during this period).
- If the tax authorities detect a failure to comply with VAT obligations, you may incur a penalty. Usually the amount of the penalty depends on the amount of VAT due and the period of time you failed to comply with your registration obligations. Generally, penalties for late registration are percentages based on the amount of VAT that you should have paid to the tax authorities. The methods for calculating penalties vary from country to country. If a failure to comply with VAT obligations is intentional or wilful, the government authorities may prosecute you.
In the event that Amazon is notified of your non-compliance with VAT obligations, you may lose your selling privileges on Amazon websites. You will be prevented from posting new listings until you have proven that you comply with the VAT obligations.
There is some useful information available on the VAT resource website that can help you understand your VAT obligations. However, this information is neither a comprehensive guide nor a tax advice service. If you have any doubts about your obligations, we recommend that you seek advice from the relevant tax authorities or an independent tax advisor.
How is VAT charged and refunded?
In order to be able to charge VAT, it is necessary to be registered for VAT and have a VAT number. Once you have registered for VAT, you are required to comply with the VAT rules applicable in the European country where you registered. This generally means that you must charge VAT (where applicable) for the products sold and mention it on an invoice that complies with VAT requirements (ask your tax advisor for specific advice on invoicing requirements).
The amount of VAT owed to a local tax authority (namely, that is charged to your customers), can be offset against the VAT to which the costs and purchases of your business are subject (consult a tax advisor to find out which costs are eligible for a VAT refund).
Remember to check the VAT filing and invoicing requirements in all countries where you register. Although the requirements are similar, there can be considerable differences.
The amount of VAT owed to a local tax authority (namely, that is charged to your customers), can be offset against the VAT to which the costs and purchases of your business are subject (consult a tax advisor to find out which costs are eligible for a VAT refund).
Remember to check the VAT filing and invoicing requirements in all countries where you register. Although the requirements are similar, there can be considerable differences.
How do I register for VAT in multiple countries?
If you store, move or sell products in multiple European countries, you may need to register for VAT in various countries. If so, you may need to file your VAT return in more than one country.
The requirements for registering for VAT in multiple countries vary from country to country, so we recommend that you speak to a tax advisor, especially if you store your products in more than one European country or if you sell online within the EU.
The requirements for registering for VAT in multiple countries vary from country to country, so we recommend that you speak to a tax advisor, especially if you store your products in more than one European country or if you sell online within the EU.
I sell my products in a European country from a non-EU country (my business is not based in the EU) and my products are not stored within the EU. Do I need to register for VAT?
We currently only support text customisation feeds for an area and up to five lines. The customisation of images and product configuration still requires a one-by-one manual upload.
I sell products in one EU country from another country. Where should I register for VAT?
If you sell products from one European country to another, bear in mind that VAT requirements and rates may vary from country to country. If your products are stored in a European country, you may have to register for VAT in that country. Moreover, if you move your products from one European country to another, or if Amazon (FBA) moves your products from a fulfilment centre to another country designated by you for the storage of your products, the transfer may also be treated as a transaction to be included in the VAT return. It is your responsibility to comply with all applicable VAT obligations, including obligations applicable in the countries of your Amazon marketplaces, in the countries from which you deliver products, in the countries to which you deliver or ship the products or in any other country involved (for example, the country of import if you import products from a country outside the EU).
After exceeding the VAT threshold, how soon do I need to upload a VAT number in Seller Central?
You should monitor your account and request a VAT number from the relevant tax authorities or via VAT Services on Amazon as soon as you plan to exceed the threshold or violate other requirements for VAT registration. As the procedure takes time, we suggest that you apply for a VAT number well in advance of when you expect to exceed the threshold.
What is the difference between a European VAT number and a national VAT number?
European VAT number: VAT number validated and listed in VIES. The European VAT number is preceded by the country code (for example IT for Italy, ES for Spain) of the country that issued the number.
National VAT number: a national VAT number does not have a country code and should in principle only be used for domestic transactions within the country that issued the number (e.g. for purchases from a domestic supplier).
National VAT number: a national VAT number does not have a country code and should in principle only be used for domestic transactions within the country that issued the number (e.g. for purchases from a domestic supplier).
What is a tax identification number?
This is the tax identification number officially issued by the country where the registered office of the sales partner's business is located. For example, if the business has its registered office in France, the national tax identification number is the SIRET number. Similarly, if the business has its registered office in China, the national tax identification number is the Unified Social Credit Code or, in the case of individuals, the identification number on their Chinese identity document.
Due to an oversight, the business name registered for my VAT number does not match the name of my business listed on Seller Central. What should I do?
We cannot accept VAT numbers that do not correspond to the name of your business. You must contact the competent tax authority to update the business name associated with the registered VAT number, or request a new VAT number that is associated with the business name stated in your seller account.
You may also choose to change your business name in Seller Central, but this may involve an account verification process, and in that case you will need to provide the necessary documentation for verification.
You may also choose to change your business name in Seller Central, but this may involve an account verification process, and in that case you will need to provide the necessary documentation for verification.
Note: The information on this page does not constitute tax, legal or professional advice and should not be used as such. For personalised advice on your VAT obligations, we recommend that you speak to an accountant. Furthermore, starting in January 2021, some legislative changes will take effect that may affect the information on this page.
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