Amazon Pan-EU VAT: Which Countries Do You Need to Register In?
VATAiAmazon Pan-EU VAT: Which Countries Do You Need to Register In?
By VATAi · Last updated: 27 October 2026
Selling in five Amazon stores does not automatically mean you need five VAT registrations. For Pan-European Fulfilment by Amazon (Pan-EU FBA), the more useful question is: where will Amazon store and move your stock?
In a standard Pan-EU setup, local VAT registrations normally follow your inventory countries, not every country where a customer places an order. Opening another marketplace and allowing another country to hold your stock are different decisions.
The short answer
Germany, France, Italy, Spain and Poland are the main countries to check against your storage settings—not a mandatory five-country registration package. Add Czechia to the review if you use the Central Europe Programme. In the standard stockholding model, you normally need local VAT registration in each country holding your inventory; a storefront alone does not determine the answer.
Sources: Amazon's Pan-EU handbook, VAT Knowledge Centre and Central Europe Programme.
Which countries belong in your Pan-EU VAT plan?
Amazon's current standard placement options include Germany, France, Italy, Spain and Poland. The countries you enable determine where Amazon is authorised to place inventory. Czechia needs a separate check if you use the Central Europe Programme.
Use the table below as a planning map for ordinary seller-owned inventory. It is not a statement that every Pan-EU seller needs every registration listed.
| Country | When it belongs in your VAT review | What to check |
|---|---|---|
| Germany | German stockholding, supplies or imports | German registration and the Central Europe storage setting |
| France | French stockholding, supplies or imports | French registration before planned local activity |
| Italy | Italian stockholding, supplies or imports | Italian registration and any applicable representation requirements |
| Spain | Spanish stockholding, supplies or imports | Spanish registration and the entity's registration documents |
| Poland | Polish placement or Central Europe participation | Polish registration; do not confuse an optional Amazon.pl offer with optional tax compliance |
| Czechia / Czech Republic | Central Europe participation or other Czech stockholding | Czech registration, even without a Czech Amazon storefront |
| Netherlands and Belgium | Local stock, imports or other transactions requiring registration | A marketplace offer alone is not the test |
| Other EU countries | Your wider fulfilment and sales model creates local obligations | Include third-party warehouses and non-Amazon activity |
Sources: Amazon Pan-European FBA, Amazon's programme tax guidance and EU VAT identification guidance.
Why moving stock matters before a sale
A transfer of your own goods between EU countries is normally treated as an intra-Community supply in the departure country and an acquisition in the destination country. Registration and reporting can therefore arise before a shopper buys the product.
For example, sending a pallet to Germany does not make Germany your only relevant country if Amazon later transfers part of that stock to France. Your VAT records need to reflect the transfer as well as subsequent sales.
The practical rule is to compare where stock can go, where it actually went, and which legal entity owns it. Special arrangements require a separate assessment; ordinary FBA inventory should not be assumed to qualify for an exception.
Why Poland and Czechia deserve a separate check
Sending inventory to a German fulfilment centre does not necessarily mean it stays in Germany. Amazon's Central Europe Programme allows German FBA inventory to be stored in Poland and Czechia as well. Its participation requirements include Polish and Czech VAT registrations.
Check this setting separately from the countries where your listings appear. A seller can have no Czech marketplace listing and still need Czech VAT compliance because inventory is held there.
Before enabling the programme, confirm that the relevant registrations and reporting arrangements are in place. If you already participate, reconcile the setting with your inventory-location and movement reports; the original inbound address is not enough.
Do the Netherlands and Belgium offer rules mean new VAT numbers?
Not automatically. An active offer is a listing requirement, not proof that you store goods in that country.
From 3 September 2026, new and existing Pan-EU products need an active Netherlands offer to enrol and retain Pan-EU benefits. Amazon also lists Germany, France, Italy and Spain as required offer stores.
Amazon has announced an additional Belgium offer requirement at enrolment from 26 February 2027. That date is still in the future as of this guide's update.
For VAT, check the underlying transactions. Sales delivered from another EU country can be covered by the appropriate OSS or marketplace rules. Dutch or Belgian inventory, imports and other local activity must be assessed separately.
Does OSS replace Pan-EU VAT registrations?
No. The Union One Stop Shop (OSS) simplifies eligible cross-border consumer sales; it does not replace the VAT obligations associated with your whole fulfilment network.
US and UK businesses can use Union OSS for qualifying intra-EU distance sales of goods. An EU establishment is not required merely to use that goods-sales route. For a business without an EU establishment, the registration country must be one from which the goods are dispatched, subject to the scheme's rules.
Keep these reporting boundaries clear:
- Eligible cross-border B2C sales: can be reported through Union OSS where your business is responsible for the VAT.
- Ordinary domestic sales, such as your own German-to-German sales: are outside an ordinary seller's Union OSS return.
- Own-stock transfers and input VAT recovery: are not handled through that OSS return.
Marketplaces acting as deemed suppliers have special rules for certain domestic sales. That exception does not make every seller's domestic sales OSS-eligible.
The Import One Stop Shop (IOSS) is a different scheme for eligible low-value goods sent from outside the EU to consumers. It is not the reporting solution for goods already held in Pan-EU warehouses.
If Amazon collects VAT, what is left for the seller?
For covered consumer sales by a non-EU-established seller, where the goods are already in free circulation in the EU, marketplace rules treat Amazon as the supplier responsible for the customer-facing VAT. That does not mean Amazon has completed every VAT obligation of your business.
Imports, inventory transfers, purchases, B2B transactions and sales through your own website need their own treatment. An Amazon Business order also needs to be classified correctly; do not assume every order follows the same consumer-sale rules.
When preparing data for your VAT provider, distinguish marketplace-collected sales from seller-accounted sales. Do not count Amazon's customer VAT again as your own output VAT, but retain the reporting required for your underlying transactions.
Two examples: count stock countries, not storefronts
These are simplified illustrations, not customer case studies. They assume ordinary taxable goods and standard stockholding, without a special simplification.
Example 1: German and French inventory, sales across Europe
A US brand enables German and French storage, does not participate in Central Europe storage, and has no other EU stock locations or local activities. Its goods are sold through Amazon to customers in several EU countries.
The starting VAT-registration plan is Germany and France. An additional Amazon.nl offer does not, by itself, add a Dutch registration. The team should still check actual transfers, imports and which sales Amazon reports before confirming the final filing scope.
Example 2: German deliveries with Central Europe storage
Another brand sends its shipments to Germany and joins Amazon's Central Europe Programme. Its operations team thinks it has a German-only warehouse setup because Germany appears on the delivery documents.
The VAT plan must also address Poland and Czechia. The important evidence is the storage arrangement and inventory reports—not just where the first shipment arrived. If French storage is enabled separately, France becomes another country to assess.
Planning basis: Amazon programme tax guidance and Central Europe Programme requirements.
What should you prepare before enabling another storage country?
At VATAi, we recommend building a country-by-country registration and filing plan before changing your fulfilment settings. A practical checklist is:
- Confirm the legal entity. Match the company on Seller Central with the entity owning the inventory and using the VAT registrations.
- Export the full stock picture. Include enabled Amazon locations, actual stock movements, third-party warehouses and returned inventory.
- Separate transaction types. Identify imports, transfers, domestic sales, cross-border consumer sales, B2B orders and marketplace-collected transactions.
- Check registration details. Prepare the required company documents, mandates and any country-specific fiscal-representation arrangements. Ensure the VAT number, name and address match the tax authority's records.
- Agree ongoing work and costs. Confirm who files returns, reports transfers, handles corrections and supplies payment instructions. Ask which additional reports, representation services or historical work are included in the quote.
Keep a simple control sheet with one row per country: VAT number, storage status, first activity date, filing owner and next deadline. Review it whenever warehouse settings change. Registration is the start of the process, not the end.
Reference: Amazon's European VAT registration requirements. For broader registration triggers, read VATAi's European VAT registration guide.
Frequently asked questions
Do all Pan-EU sellers need five VAT registrations?
No. Amazon's current standard programme allows a start with two VAT numbers, subject to its placement and eligibility requirements. Five registrations can be appropriate for a five-country stock setup, but the number is a result of your operations—not a universal package. Additional activity can increase it. See Amazon's Pan-EU handbook.
Can I use just one VAT number through Call-Off Stock?
Do not plan a new setup around an old COS advertisement. Amazon has published historical arrangements for moving COS sellers to VAT-number-based placement, while some older marketing remains online. Confirm any special arrangement directly in Seller Central and with your adviser before relying on it. This guide covers the standard VAT-number route, not a verified current COS offer. See Amazon's historical COS-to-VAT transition terms.
Can I use my UK VAT number for EU inventory?
No. A UK VAT number does not replace the VAT registrations required in EU countries. Goods moved between Great Britain and the EU are subject to import/export treatment. Northern Ireland has distinct goods arrangements and needs a separate review. See HMRC's Great Britain–EU guidance.
Is a valid VAT number enough to stay compliant?
No. The number identifies your registration; it does not prove that returns, inventory movements or payments are up to date. Keep the filing obligations for each active registration in your compliance calendar, including any required nil returns. Local requirements and filing frequencies differ. See the EU's VAT returns overview.
Can I cancel a VAT number after disabling storage?
Do not treat the Amazon setting as tax deregistration. First review remaining stock, returns, other local transactions and outstanding filings. Then confirm the national deregistration process with your adviser. Stopping future placement does not settle earlier activity.
Will ViDA remove these registrations in 2026?
No. The main Single VAT Registration reforms, including the new transfer-of-own-goods scheme, start on 1 July 2028. They are not a reason to cancel registrations needed for your current setup. Follow the European Commission's ViDA timetable rather than assuming the future scheme already applies.
Plan your Pan-EU VAT setup with VATAi
Share your company location, storage countries and sales channels. VATAi can help with the VAT registrations and ongoing filings your European operations require.