AMAZON TAX CENTRAL
Everything you need to know about VAT in one place
Welcome to our VAT training page. The purpose of this page is to expand your general knowledge of VAT in Europe as an Amazon seller. You can find information about existing regulations and how VAT obligations might affect you. We will also provide a list of steps to follow to ensure compliance with VAT obligations and the solutions you can rely on.
Basic Concepts
What is Value Added Tax (VAT)?
VAT stands for Value Added Tax. It is a tax that sellers registered in Europe add to the price of the products they sell and which they pass on to national tax agency when they file their tax returns.
If you sell products in any country in Europe, you may need to register a VAT number for each country in which you sell.
Remember that it is the responsibility of the Amazon seller to ensure that they comply with VAT regulations and to seek professional help if in doubt.
If you sell products in any country in Europe, you may need to register a VAT number for each country in which you sell.
Remember that it is the responsibility of the Amazon seller to ensure that they comply with VAT regulations and to seek professional help if in doubt.
How does VAT work?
The basic principle is that companies can recover the VAT they have paid on their purchases and collect VAT on their sales. At the same time you pay VAT to the tax agency, the final consumer pays VAT as part of the purchase price. You can only recover the deductible VAT on your purchases and collect the VAT on your sales if you are registered for VAT purposes.
Sellers with a VAT number in the relevant European country must include the VAT applied, with the VAT rate and number for customers on the invoices, if a VAT invoice is required. This way, the customer knows how much VAT they have to pay for the product they have purchased.
Sellers with a VAT number in the relevant European country must include the VAT applied, with the VAT rate and number for customers on the invoices, if a VAT invoice is required. This way, the customer knows how much VAT they have to pay for the product they have purchased.
What are the EU VAT rates?
The current VAT rates applied vary between European countries (the standard rate must be at least 15%) and for certain types of products. In addition, some European countries set other rates for specific products.
The VAT guidelines give national governments the freedom to set the VAT rate they want, subject only to two basic rules:
The VAT guidelines give national governments the freedom to set the VAT rate they want, subject only to two basic rules:
- The standard rate for all goods and services.
- A European country may choose to apply one or two reduced rates, but only for goods or services listed in the VAT Directive.
The standard VAT rate is the one that European countries apply to all non-exempt goods and services. It cannot be less than 15%, but there is no maximum.
VAT rates in 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%
Holland
NL
21%
What is the VAT return?
Every VAT-registered person is obliged to file a VAT return for each relevant period. The VAT return is the process of preparing and submitting reports to the tax agency to provide them with information about your transactions in the relevant period and to inform them of the amount of VAT you must pay (or receive in the case of a VAT deduction).
A VAT return includes information on VAT earned to customers, deductible VAT from suppliers, along with cross-border sales, cross-border purchases, imports, and exports.
A VAT return includes information on VAT earned to customers, deductible VAT from suppliers, along with cross-border sales, cross-border purchases, imports, and exports.
FAQ:
How often do I need to file returns?
This depends on the requirements of each European country and the seller's obligations in that country. Many European countries require returns to be submitted monthly or quarterly. Consult a tax advisor for further guidance.
What is customs duty?
Customs duties may be paid for importing goods into a European country from outside Europe. The rate of customs duties is determined according to the harmonised system commodity code applicable to the product being imported and may be influenced by the origin of the goods. Customs duties and import VAT are calculated as a percentage of the customs value of the goods. Consult your tax advisor for more information.
FAQ:
What does customs duty mean in my case as a seller?
Goods imported from outside Europe may have to go through customs controls. Customs documentation (e.g. (for example), customs declaration) has to be prepared and attached to imported goods. This documentation is the main source of information used by customs authorities to validate applicable customs duties or taxes. However, in some cases customs authorities may check the goods to determine the amount of customs duties or taxes to be paid and may request further information, including establishing conformity of the goods with European regulations.
What is import VAT?
Import VAT can also be paid on the same import of goods from a European country, in addition to any customs duties due. The calculation is based on the customs value of the goods plus the applicable duties. Import VAT is normally recoverable via VAT return provided that you are registered for VAT purposes in the country where the goods are declared to the customs authorities and you are the “owner” of those goods.
What is billing?
In most European countries, customers receive a VAT invoice. You may need to issue a VAT invoice under the tax laws of the country where you are shipping your goods or where the customer is located. The process of issuing a VAT invoice varies by country. For more information, click here.
FAQs:
What does billing mean in my case as a seller?
All European registered sellers must provide Amazon Business customers with a valid VAT invoice for each order.
Tax Representation
If you're a non-EU resident seller, you'll need to designate a tax representative in some EU countries to register for VAT.
Tax representation is the process in which a person or company acts on behalf of a company that is not resident for VAT purposes in the EU. Tax representatives in many EU countries are jointly and severally liable for the VAT debts of a non-EU seller.
As an online seller, bank guarantees and additional fees may be necessary to ensure the collaboration of a tax representative. These additional requirements depend on the specific requirements of the country and the tax representation service provider.
Tax representation is the process in which a person or company acts on behalf of a company that is not resident for VAT purposes in the EU. Tax representatives in many EU countries are jointly and severally liable for the VAT debts of a non-EU seller.
As an online seller, bank guarantees and additional fees may be necessary to ensure the collaboration of a tax representative. These additional requirements depend on the specific requirements of the country and the tax representation service provider.
Visit our dedicated VAT pages on Seller Central for more information.
Tax obligations
Do I need a VAT registration number?
Depending on the nature of your business, you may need to register for VAT in a European country to comply with regulations. This depends on factors such as business location, fulfilment model or annual sales.
Register for VAT with Amazon Tax Services
Find out if you need to register for VAT
Tell us about your business so we can help you determine if you need to register for VAT:
Which country are you planning to sell in? (Select one)
Do you have an Amazon seller account? (Select an option)
Is this your first time selling on Amazon?
You have indicated that you do not have an Amazon seller account. Subscribing to the no-obligation monthly plan allows sellers to reach tens of millions of customers on Amazon and online in Europe. The monthly sales plan includes incredible benefits to help those who are just starting out and those who want to grow their business.
How do I know if I need to register for VAT in the EU?
The information below will help you to understand possible VAT obligations, since whether you have to register for VAT in an EU Member State depends on how you run your business. Key factors that determine whether you are required to register for VAT are: the country of the business's tax domicile, the location of the inventory and the level of sales (more information on the “VAT thresholds” in EU countries).
Where is your business established?
In the United Kingdom
You need to register for VAT in the United Kingdom if:
- You store products in the United Kingdom; and
- You sell to customers residing in the United Kingdom; and
- Your sales exceed the United Kingdom domestic sales VAT threshold set at £85,000.
You may also need to register for VAT in other EU countries if:
- You sell goods to consumers in other EU countries.
In another EU country
You need to register for VAT in the United Kingdom if:
- You store your goods in the United Kingdom or
- You sell to customers residing in the United Kingdom (not businesses); and
- Your sales exceed the United Kingdom distance selling VAT threshold set at £70,000.
Outside the EU
You need to register for VAT in the United Kingdom if:
- You sell products that you store in the United Kingdom to customers residing in the EU.
You may also need to register for VAT in other EU countries if:
- You sell goods to consumers in other EU countries.
How to register for VAT in the United Kingdom
Option 1: Filing returns on your own
Once established that you need to register for VAT in the United Kingdom, you must submit an application form to the UK Tax Agency. You can do this online on the UK Tax Agency (HMRC) website
A VAT number will be provided to you at the end of the VAT registration process. It can be used for:
- Filing VAT returns: inform the United Kingdom Tax Authority (Her Majesty’s Revenue and Customs) (HMRC) of the amount of VAT due and request a refund of deductible VAT.
- Issuing VAT invoices: where the VAT accrued to customers is displayed
- Request a refund of the expenses related to your business as well as the deductible VAT when the products are imported into the EU). See how to request a refund of VAT related to business expenses for more information.
Option 2: Let Amazon help you
Amazon Tax Services
Amazon Tax Services is a VAT compliance solution that allows you to manage your VAT registration and returns directly from Seller Central. Learn more about Amazon Tax Services
If you have any questions about VAT compliance and obligations, it is always best to seek professional advice.
Note: Goods imported into the EU are subject to customs duties and import VAT.
Thank You for Selling on Amazon
You have indicated that you already have an Amazon seller account.
Helpful Quick Links:
- Where can I add a VAT registration number in Seller Central? (Seller Central login required)
- Where can I add a VAT registration number in Seller Central? (Seller Central login required)
- VAT Calculation Service
- Do you want Amazon to manage VAT? Learn more about Tax Services
- Frequently asked questions about VAT in the EU
- VAT-related topics from the seller forum
How do I know if I need to register for VAT in the EU?
The information below will help you to understand possible VAT obligations, since whether you have to register for VAT in an EU Member State depends on how you run your business. Key factors that determine whether you are required to register for VAT are: the country of the business's tax domicile, the location of the inventory and the level of sales (more information on the “VAT thresholds” in EU countries).
Where is your business established?
In the United Kingdom
You need to register for VAT in the United Kingdom if:
- You store products in the United Kingdom; and
- You sell to customers residing in the United Kingdom; and
- Your sales exceed the United Kingdom domestic sales VAT threshold set at £85,000.
You may also need to register for VAT in other EU countries if:
- You sell goods to consumers in other EU countries.
In another EU country
You need to register for VAT in the United Kingdom if:
- You store your goods in the United Kingdom or
- You sell to customers residing in the United Kingdom (not businesses); and
- Your sales exceed the United Kingdom distance selling VAT threshold set at £70,000.
Outside the EU
You need to register for VAT in the United Kingdom if:
- You sell products that you store in the United Kingdom to customers residing in the EU.
You may also need to register for VAT in other EU countries if:
- You sell goods to consumers in other EU countries.
How to register for VAT in the United Kingdom
Option 1: Filing returns on your own
Once established that you need to register for VAT in the United Kingdom, you must submit an application form to the UK Tax Agency. You can do this online on the UK Tax Agency (HMRC) website
A VAT number will be provided to you at the end of the VAT registration process. It can be used for:
- Filing VAT returns: inform the United Kingdom Tax Authority (Her Majesty’s Revenue and Customs) (HMRC) of the amount of VAT due and request a refund of deductible VAT.
- Issuing VAT invoices: where the VAT accrued to customers is displayed
- Request a refund of the expenses related to your business as well as the deductible VAT when the products are imported into the EU). See how to request a refund of VAT related to business expenses for more information.
Option 2: Let Amazon help you
Amazon Tax Services
Amazon Tax Services is a VAT compliance solution that allows you to manage your VAT registration and returns directly from Seller Central. Learn more about Amazon Tax Services
If you have any questions about VAT compliance and obligations, it is always best to seek professional advice.
Note: Goods imported into the EU are subject to customs duties and import VAT.
Is this your first time selling on Amazon?
You have indicated that you do not have an Amazon seller account. Subscribing to the no-obligation monthly plan allows sellers to reach tens of millions of customers on Amazon and online in Europe. The monthly sales plan includes incredible benefits to help those who are just starting out and those who want to grow their business.
How do I know if I need to register for VAT in the EU?
The information below will help you to understand possible VAT obligations, since whether you have to register for VAT in an EU Member State depends on how you run your business. Key factors that determine whether you are required to register for VAT are: the country of the business's tax domicile, the location of the inventory and the level of sales (more information on the “VAT thresholds” in EU countries).
Where is your business established?
In Germany
You need to register for VAT in Germany if:
- You store products in Germany; and
- You sell to customers residing in Germany; and
- Your sales exceed the German domestic sales VAT threshold set at €17,500.
You may also need to register for VAT in other EU countries if:
- You sell goods to consumers in other EU countries.
In another EU country
You need to register for VAT in Germany if:
- You store your goods in Germany or
- You sell to customers residing in Germany (not companies); and
- Your sales exceed the German distance selling VAT threshold set at €100,000.
Outside the EU
You need to register for VAT in Germany if:
- You sell products that you store in Germany to customers residing in the EU.
You may also need to register for VAT in other EU countries if:
- You sell goods to consumers in other EU countries.
How to register for VAT in Germany
Option 1: Filing returns on your own
Once established that you need to register for VAT in Germany, submit an application form to the German tax agency. More information at the German Tax Agency (BZSt)
A VAT number will be provided to you at the end of the VAT registration process. It can be used for:
- Filing VAT returns: inform the German Tax Agency (BZSt) of the amount of VAT due and request a refund of deductible VAT.
- Issuing VAT invoices: where the VAT accrued to customers is displayed
- Request a refund of the expenses related to your business as well as the deductible VAT when the products are imported into the EU). See how to request a refund of VAT related to business expenses for more information.
Option 2: Let Amazon help you
Amazon Tax Services
Amazon Tax Services is a VAT compliance solution that allows you to manage your VAT registration and returns directly from Seller Central. Learn more about Amazon Tax Services
If you have any questions about VAT compliance and obligations, it is always best to seek professional advice.
Note: Goods imported into the EU are subject to customs duties and import VAT.
Thank You for Selling on Amazon
You have indicated that you already have an Amazon seller account.
Helpful Quick Links (requires login to Seller Central):
- Where can I add a VAT registration number in Seller Central? (Seller Central login required)
- VAT Calculation Service
- Do you want Amazon to manage VAT? Learn more about Tax Services
- Frequently asked questions about VAT in the EU
- VAT-related topics from the seller forum
- How to comply with German VAT and tax requirements
How do I know if I need to register for VAT in the EU?
The information below will help you to understand possible VAT obligations, since whether you have to register for VAT in an EU Member State depends on how you run your business. Key factors that determine whether you are required to register for VAT are: the country of the business's tax domicile, the location of the inventory and the level of sales (more information the"VAT thresholds" in EU countries).
Where is your business established?
In Germany
You need to register for VAT in Germany if:
- You store products in Germany; and
- You sell to customers residing in Germany; and
- Your sales exceed the German domestic sales VAT threshold set at €17,500.
You may also need to register for VAT in other EU countries if:
- You sell goods to consumers in other EU countries.
In another EU country
You need to register for VAT in Germany if:
- You store your goods in Germany or
- You sell to customers residing in Germany (not companies); and
- Your sales exceed the German distance selling VAT threshold set at €100,000.
Outside the EU
You need to register for VAT in Germany if:
- You sell products that you store in Germany to customers residing in the EU.
You may also need to register for VAT in other EU countries if:
- You sell goods to consumers in other EU countries.
How to register for VAT in Germany
Option 1: Filing returns on your own
Once established that you need to register for VAT in Germany, submit an application form to the German tax agency. More information at the German Tax Agency (BZSt)
A VAT number will be provided to you at the end of the VAT registration process. It can be used for:
- Filing VAT returns: inform the German Tax Agency (BZSt) of the amount of VAT due and request a refund of deductible VAT.
- Issuing VAT invoices: where the VAT accrued to customers is displayed
- Request a refund of the expenses related to your business as well as the deductible VAT when the products are imported into the EU). See how to request a refund of VAT related to business expenses for more information.
Option 2: Let Amazon help you
Amazon Tax Services
Amazon Tax Services is a VAT compliance solution that allows you to manage your VAT registration and returns directly from Seller Central. Learn more about Amazon Tax Services
If you have any questions about VAT compliance and obligations, it is always best to seek professional advice.
Note: Goods imported into the EU are subject to customs duties and import VAT.
Is this your first time selling on Amazon?
You have indicated that you do not have an Amazon seller account. Subscribing to the no-obligation monthly plan allows sellers to reach tens of millions of customers on Amazon and online in Europe. The monthly sales plan includes incredible benefits to help those who are just starting out and those who want to grow their business.
How do I know if I need to register for VAT in the EU?
The information below will help you to understand possible VAT obligations, since whether you have to register for VAT in an EU Member State depends on how you run your business. Key factors that determine whether you are required to register for VAT are: the country of the business's tax domicile, the location of the inventory and the level of sales (more information on 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 or
- You sell to customers residing in France; and
- Your sales exceed the French domestic sales VAT threshold set at €82,200.
You may also need to register for VAT in other EU countries if:
- You sell goods to consumers in other EU countries.
In another EU country
You need to register for VAT in France if:
- You store your goods in France or
- You sell to customers residing in France (not companies); and
- Your sales exceed the VAT threshold for distance selling in France set at €35,000.
Outside the EU
You need to register for VAT in France if:
- You sell products that you store in France to customers residing in the EU.
You may also need to register for VAT in other EU countries if:
- You sell goods to consumers in other EU countries.
How to register for VAT in France
Option 1: Filing returns on your own
Once established that you need to register for VAT in France, submit an application form to the French tax agency. For more information, see the official website of the French Tax Agency
A VAT number will be provided to you at the end of the VAT registration process. It can be used for:
- Filing VAT returns: inform the French Tax Agency of the amount of VAT due and request a refund of the deductible VAT.
- Issuing VAT invoices: where the VAT accrued to customers is displayed
- Request a refund of the expenses related to your business as well as the deductible VAT when the products are imported into the EU). See how to request a refund of VAT related to business expenses for more information.
Option 2: Let Amazon help you
Amazon Tax Services
Amazon Tax Services is a VAT compliance solution that allows you to manage your VAT registration and returns directly from Seller Central. Learn more about Amazon Tax Services
If you have any questions about VAT compliance and obligations, it is always best to seek professional advice.
Note: Goods imported into the EU are subject to customs duties and import VAT.
Thank You for Selling on Amazon
You have indicated that you already have an Amazon seller account. 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 to understand possible VAT obligations, since whether you have to register for VAT in an EU Member State depends on how you run your business. Key factors that determine whether you are required to register for VAT are: the country of the business's tax domicile, the location of the inventory and the level of sales (more information on 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 or
- You sell to customers residing in France; and
- Your sales exceed the French domestic sales VAT threshold set at €82,200.
You may also need to register for VAT in other EU countries if:
- You sell goods to consumers in other EU countries.
In another EU country
You need to register for VAT in France if:
- You store your goods in France or
- You sell to customers residing in France (not companies); and
- Your sales exceed the VAT threshold for distance selling in France set at €35,000.
Outside the EU
You need to register for VAT in France if:
- You sell products that you store in France to customers residing in the EU.
You may also need to register for VAT in other EU countries if:
- You sell goods to consumers in other EU countries.
How to register for VAT in France
Option 1: Filing returns on your own
Once established that you need to register for VAT in France, submit an application form to the French tax agency. For more information, see the official website of the French Tax Agency
A VAT number will be provided to you at the end of the VAT registration process. It can be used for:
- Filing VAT returns: inform the French Tax Agency of the amount of VAT due and request a refund of the deductible VAT.
- Issuing VAT invoices: where the VAT accrued to customers is displayed
- Request a refund of the expenses related to your business as well as the deductible VAT when the products are imported into the EU). See how to request a refund of VAT related to business expenses for more information.
Option 2: Let Amazon help you
Amazon Tax Services
Amazon Tax Services is a VAT compliance solution that allows you to manage your VAT registration and returns directly from Seller Central. Learn more about Amazon Tax Services
If you have any questions about VAT compliance and obligations, it is always best to seek professional advice.
Note: Goods imported into the EU are subject to customs duties and import VAT.
Is this your first time selling on Amazon?
You have indicated that you do not have an Amazon seller account. Subscribing to the no-obligation monthly plan allows sellers to reach tens of millions of customers on Amazon and online in Europe. The monthly sales plan includes incredible benefits to help those who are just starting out and those who want to grow their business.
How do I know if I need to register for VAT in the EU?
The information below will help you to understand possible VAT obligations, since whether you have to register for VAT in an EU Member State depends on how you run your business. Key factors that determine whether you are required to register for VAT are: the country of the business's tax domicile, the location of the inventory and the level of sales (more information on the "VAT thresholds" in EU countries).
Where is your business established?
In Italy
You need to register for VAT in Italy if:
- You store products in Italy; and
- You sell to customers residing in Italy
You may also need to register for VAT in other EU countries if:
- You sell goods to consumers in other EU countries.
In another EU country
You need to register for VAT in Italy if:
- You store your goods in Italy or
- You sell to customers residing in Italy (not companies); and
- Your sales exceed the VAT threshold for distance selling in Italy set at €35,000.
Outside the EU
You need to register for VAT in Italy if:
- You sell products that you store in Italy to customers based in the EU.
You may also need to register for VAT in other EU countries if:
- You sell goods to consumers in other EU countries.
How to register for VAT in Italy
Option 1: Filing returns on your own
Once established that you need to register for VAT in Italy, submit an application form to the Italian tax agency. For more information, see the official website of the Italian Tax Agency
A VAT number will be provided to you at the end of the VAT registration process. It can be used for:
A VAT number will be provided to you at the end of the VAT registration process. It can be used for:
- Filing VAT returns: inform the Italian Tax Agency of the amount of VAT due and request a refund of the deductible VAT.
- Issuing VAT invoices: where the VAT accrued to customers is displayed
- Request a refund of the expenses related to your business as well as the deductible VAT when the products are imported into the EU). See how to request a refund of VAT related to business expenses for more information.
Option 2: Let Amazon help you
Amazon Tax Services
Amazon Tax Services is a VAT compliance solution that allows you to manage your VAT registration and returns directly from Seller Central. Learn more about Amazon Tax Services
If you have any questions about VAT compliance and obligations, it is always best to seek professional advice.
Note: Goods imported into the EU are subject to customs duties and import VAT.
Thank You for Selling on Amazon
You have indicated that you already have an Amazon 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 to understand possible VAT obligations, since whether you have to register for VAT in an EU Member State depends on how you run your business. Key factors that determine whether you are required to register for VAT are: the country of the business's tax domicile, the location of the inventory and the level of sales (more information on the “VAT thresholds” in EU countries).
Where is your business established?
In Italy
You need to register for VAT in Italy if:
- You store products in Italy; and
- You sell to customers residing in Italy; and
You may also need to register for VAT in other EU countries if:
- You sell goods to consumers in other EU countries.
In another EU country
You need to register for VAT in Italy if:
- You store your goods in Italy or
- You sell to customers residing in Italy (not companies); and
- Your sales exceed the VAT threshold for distance selling in Italy set at €35,000.
Outside the EU
You need to register for VAT in Italy if:
- You sell products that you store in Italy to customers based in the EU.
You may also need to register for VAT in other EU countries if:
- You sell goods to consumers in other EU countries.
How to register for VAT in Italy
Option 1: Filing returns on your own
Once established that you need to register for VAT in Italy, submit an application form to the Italian tax agency. For more information, see the official website of the Italian Tax Agency
A VAT number will be provided to you at the end of the VAT registration process. It can be used for:
- Filing VAT returns: inform the Italian Tax Agency of the amount of VAT due and request a refund of the deductible VAT.
- Issuing VAT invoices: where the VAT accrued to customers is displayed
- Request a refund of the expenses related to your business as well as the deductible VAT when the products are imported into the EU). See how to request a refund of VAT related to business expenses for more information.
Option 2: Let Amazon help you
Amazon Tax Services
Amazon Tax Services is a VAT compliance solution that allows you to manage your VAT registration and returns directly from Seller Central. Learn more about Amazon Tax Services
If you have any questions about VAT compliance and obligations, it is always best to seek professional advice.
Note: Goods imported into the EU are subject to customs duties and import VAT.
Is this your first time selling on Amazon?
You have indicated that you do not have an Amazon seller account. Subscribing to the no-obligation monthly plan allows sellers to reach tens of millions of customers on Amazon and online in Europe. The monthly sales plan includes incredible benefits to help those who are just starting out and those who want to grow their business.
How do I know if I need to register for VAT in the EU?
The information below will help you to understand possible VAT obligations, since whether you have to register for VAT in an EU Member State depends on how you run your business. Key factors that determine whether you are required to register for VAT are: the country of the business's tax domicile, the location of the inventory and the level of sales (more information on the "VAT thresholds" in EU countries).
Where is your business established?
In Spain
You have to register for VAT in Spain if:
- You store products in Spain; and
- You sell to customers residing in Spain; and
You may also need to register for VAT in other EU countries if:
- You sell goods to consumers in other EU countries.
In another EU country
You have to register for VAT in Spain if:
- You store your goods in Spain or
- You sell to customers residing in Spain (not companies); and
- Your sales exceed the VAT threshold for distance selling in Spain set at €35,000.
Outside the EU
You have to register for VAT in Spain if:
- You sell products that you store in Spain to customers residing in the EU.
You may also need to register for VAT in other EU countries if:
- You sell goods to consumers in other EU countries.
How to register for VAT in Spain
Option 1: Filing returns on your own
Once established that you need to register for VAT in Spain, submit an application form to the Italian tax agency. For more information, see the official website of the Spanish Tax Agency
A VAT number will be provided to you at the end of the VAT registration process. It can be used for:
A VAT number will be provided to you at the end of the VAT registration process. It can be used for:
- Filing VAT returns: inform the Spanish Tax Agency of the amount of VAT you have collected and claim the VAT refund that you may have accumulated.
- Issuing VAT invoices: where the VAT accrued to customers is displayed
- Request a refund of the expenses related to your business as well as the deductible VAT when the products are imported into the EU). See how to request a refund of VAT related to business expenses for more information.
Option 2: Let Amazon help you
Amazon Tax Services
Amazon Tax Services is a VAT compliance solution that allows you to manage your VAT registration and returns directly from Seller Central. Learn more about Amazon Tax Services
If you have any questions about VAT compliance and obligations, it is always best to seek professional advice.
Note: Goods imported into the EU are subject to customs duties and import VAT.
Thank You for Selling on Amazon
You have indicated that you already have an Amazon 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 to understand possible VAT obligations, since whether you have to register for VAT in an EU Member State depends on how you run your business. Key factors that determine whether you are required to register for VAT are: the country of the business's tax domicile, the location of the inventory and the level of sales (more information on the “VAT thresholds” in EU countries).
Where is your business established?
In Spain
You have to register for VAT in Spain if:
- You store products in Spain; and
- You sell to customers residing in Spain; and
You may also need to register for VAT in other EU countries if:
- You sell goods to consumers in other EU countries.
In another EU country
You have to register for VAT in Spain if:
- You store your goods in Spain or
- You sell to customers residing in Spain (not companies); and
- Your sales exceed the VAT threshold for distance selling in Spain set at €35,000.
Outside the EU
You have to register for VAT in Spain if:
- You sell products that you store in Spain to customers residing in the EU.
You may also need to register for VAT in other EU countries if:
- You sell goods to consumers in other EU countries.
How to register for VAT in Spain
Option 1: Filing returns on your own
Once established that you need to register for VAT in Spain, submit an application form to the Italian tax agency. For more information, see the official website of the Spanish Tax Agency
A VAT number will be provided to you at the end of the VAT registration process. It can be used for:
A VAT number will be provided to you at the end of the VAT registration process. It can be used for:
- Filing VAT returns: inform the Spanish Tax Agency of the amount of VAT you have collected and claim the VAT refund that you may have accumulated.
- Issuing VAT invoices: where the VAT accrued to customers is displayed
- Request a refund of the expenses related to your business as well as the deductible VAT when the products are imported into the EU). See how to request a refund of VAT related to business expenses for more information.
Option 2: Let Amazon help you
Amazon Tax Services
Amazon Tax Services is a VAT compliance solution that allows you to manage your VAT registration and returns directly from Seller Central. Learn more about Amazon Tax Services
If you have any questions about VAT compliance and obligations, it is always best to seek professional advice.
Note: Goods imported into the EU are subject to customs duties and import VAT.
VAT regulations in Europe
What are the different VAT regulations across Europe?
It is important that you comply with your tax and VAT obligations in all countries where your company operates. Contact your tax advisor for information on how to meet your VAT obligations. Whilst there are several factors involved in defining compliance requirements across the EU, we have summarised them for Amazon marketplaces from the seller's perspective.
Amazon Tax Services
Manage your registrations and filings of VAT returns in Europe
Amazon Tax Services is a convenient and cost-effective VAT compliance solution that helps you manage your VAT registration and filing requirements.
Amazon Tax Services are available in the United Kingdom, Germany, France, Italy, Spain, Poland and the Czech Republic.
Amazon Tax Services are available in the United Kingdom, Germany, France, Italy, Spain, Poland and the Czech Republic.
What does it include?
Registration for VAT purposes
Step 1: Sign up and customize your subscription
Select the countries for VAT registration and add all your existing VAT numbers to Seller Central.
Step 2: Collect and provide information
Complete the unified questionnaire, prepare the required documents following the detailed checklist, and upload them for verification by the tax service provider.
Step 3: Send the documents
Download and sign the previously completed application forms and send them to the tax service provider to issue your application to the tax agency.
Step 4: Get VAT numbers
VAT numbers and the DE tax certificate will be added to your Seller Central account as they are received. You can download VAT registration certificates directly from the status panel and start filing VAT returns by clicking on “Start filing VAT returns”.
You can find detailed information about VAT registration and returns with Amazon Tax Services in our manual.
You can find detailed information about VAT registration and returns with Amazon Tax Services in our manual.
Filing VAT returns
Once you have your VAT registration numbers, you must complete a setup and a 5-step process to complete the filing of your VAT returns with Amazon Tax Services.
Configuration: Set up your account for filing VAT returns with additional information about your product listings and start filing your return.
Configuration: Set up your account for filing VAT returns with additional information about your product listings and start filing your return.
5 step process
1) Review the tax file for the product
The product tax file contains the details of all your products sold, refunded or returned in any of the countries where you have filed VAT returns with Amazon Tax Services in the last 3 months.
2) Review the Amazon VAT Transaction Report
The Amazon VAT Transaction Report contains relevant VAT information related to transactions that occur in countries subscribed to Amazon Tax Services.
3) Review the additional VAT report and add non-Amazon transactions
The additional VAT report contains information about your sales, refunds, returns, credits, cross-border stock movements in the EU, purchases or imports other than Amazon. It may also contain your Amazon sale and refund transactions if you have not activated the VAT Calculation Service. You must add your non-Amazon transactions so that they can be included in your monthly returns.
4) Review the draft returns:
You'll need to review the drafts, where you can see a summary of the VAT payable in each country, as well as the status and deadline for each return.
5) Make the VAT payment
Once your tax service provider has generated your VAT returns, you will be able to view the VAT payment due and the payment deadline for each country on the Amazon Tax Services portal. This payment is not automated, you must make it personally.
Tax Representation
As described in the “Tax Representation” section above, if you are a non-EU business partner, you will need to provide a tax representative (also called tax representation) in some EU countries to register for VAT. The countries where Amazon Tax Services are offered that require tax representatives are France, Italy, Spain and Poland.
If you need to register in any of these countries, your tax service provider will help you with tax representation as part of Amazon Tax Services.
If you need to register in any of these countries, your tax service provider will help you with tax representation as part of Amazon Tax Services.
Free EORI number in the United Kingdom or EU
The free EORI service is provided by your tax service provider. Your tax service provider will also determine the most suitable EU country to which you need to apply for an EORI number
Real-time updates via Seller Central
Real-time updates on your VAT reporting obligations and payment deadlines through Seller Central.
Automated reporting — Intrastat, EC sales list, any locally required reports
Legal Notices:
a) Amazon Tax services do not provide VAT filing assistance related to the provision of telecommunications services, television and radio services, and electronic services. These are supported in the Mini One Stop Shop (MOSS) scheme. For more information on the MOSS scheme and the MOSS registration process, visit the corresponding page on the official website of the European Commission. Contact your local tax service provider for more help with these products.
b) VAT registration and filing services are not offered in the country where your company's tax domicile is located. Therefore, the generation or filing of one-stop shop (OSS) reporting is not supported at the time this legislation is in force. However, we will help you identify the transactions that need to be filed on your OSS returns. These transactions will be excluded from VAT reports prepared by Amazon VAT services. You will need to contact your domestic or home country tax agents for the filing of OSS returns. Contact your domestic or home country tax agent to obtain an OSS number and file your OSS returns.
a) Amazon Tax services do not provide VAT filing assistance related to the provision of telecommunications services, television and radio services, and electronic services. These are supported in the Mini One Stop Shop (MOSS) scheme. For more information on the MOSS scheme and the MOSS registration process, visit the corresponding page on the official website of the European Commission. Contact your local tax service provider for more help with these products.
b) VAT registration and filing services are not offered in the country where your company's tax domicile is located. Therefore, the generation or filing of one-stop shop (OSS) reporting is not supported at the time this legislation is in force. However, we will help you identify the transactions that need to be filed on your OSS returns. These transactions will be excluded from VAT reports prepared by Amazon VAT services. You will need to contact your domestic or home country tax agents for the filing of OSS returns. Contact your domestic or home country tax agent to obtain an OSS number and file your OSS returns.
Why register?
Easy
Get guidance on VAT registration and automated VAT returns.
Once you provide the data and documentation that we will request from you depending on the countries you choose, Amazon Tax Services will handle all the complex, lengthy and expensive processes on your behalf.
- Valid for all transactions whether they are from Amazon or not.
- A reliable and experienced external tax service provider files VAT returns.
- Free EORI in the UK or EU when using Amazon Tax Services*.
- Localized service and support to meet your needs.
*The tax service provider provides a free EORI service and also determines the most suitable EU country to which you need to apply for an EORI number
Once you provide the data and documentation that we will request from you depending on the countries you choose, Amazon Tax Services will handle all the complex, lengthy and expensive processes on your behalf.
- Valid for all transactions whether they are from Amazon or not.
- A reliable and experienced external tax service provider files VAT returns.
- Free EORI in the UK or EU when using Amazon Tax Services*.
- Localized service and support to meet your needs.
*The tax service provider provides a free EORI service and also determines the most suitable EU country to which you need to apply for an EORI number
Specific customer service
Amazon Tax Services offers self-service help content as well as 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 Compliance Solutions team will contact you to provide you with more information on how our solutions can help you meet compliance requirements.
Do you already sell on Amazon?
Do you already sell on Amazon?
- Sign up for Amazon VAT Services
Our partners
Tax Services at Amazon has selected reliable and experienced tax service providers in Europe to provide you with cost-effective assistance in different geographical locations.
When you register, you will be able to choose your preferred partner from the selection of tax service providers available for the country of your tax domicile.
When you register, you will be able to choose your preferred partner from the selection of tax service providers available for the country of your tax domicile.
Visit our dedicated VAT Services on the Amazon Fees page in Seller Central for more information.
FAQ
Who can join Amazon Tax Services?
All Amazon business partners registered to sell in a European Amazon marketplace can register for Amazon Tax Services without any restrictions.
What is the payment process? Do I need to pay tax service providers first and then get reimbursed?
For VAT registration, VAT reporting services and tax representation, the fee will be charged directly to your main Amazon Seller Central account. We will send you a message before we debit your account with the amount to be paid and the exact payment date. You don't need to pay tax service providers. If applicable, Amazon will charge you directly when the promotion period ends.
If you are interested in additional services, such as tax advice, you can contact your tax service provider outside of Amazon Tax Services. Click here to see the additional services offered by our tax service providers and their fees.
If you are interested in additional services, such as tax advice, you can contact your tax service provider outside of Amazon Tax Services. Click here to see the additional services offered by our tax service providers and their fees.
Does the monthly fee for Amazon Tax Services include VAT related to the subscription fee?
The price does not include VAT related to the Amazon Tax Services subscription fee. If applicable, this amount will be included in your invoice, deducted from your Amazon Seller Central account balance, and you can view it as “Miscellaneous Adjustments” on the Transactions page. You can claim the VAT amount through your periodic VAT return as a normal VAT charge.
Quali servizi sono inclusi nella tariffa per i servizi di dichiarazione ai fini d’IVA?
Servizi inclusi nella tariffa per le dichiarazioni ai fini d’IVA:
• Dichiarazioni IVA come richiesto dal Paese di sottoscrizione
• Segnalazione Intrastat
• Rapporto delle liste di vendite comunitarie
• Reporting richiesto a livello locale, come Spesometro in Italia
• Richiesta codice EORI del Regno Unito ed europeo
• Gestione della tua IVA da Seller Central tramite tecnologia Amazon
• Atsistenza clienti dedicata
• Dichiarazioni IVA come richiesto dal Paese di sottoscrizione
• Segnalazione Intrastat
• Rapporto delle liste di vendite comunitarie
• Reporting richiesto a livello locale, come Spesometro in Italia
• Richiesta codice EORI del Regno Unito ed europeo
• Gestione della tua IVA da Seller Central tramite tecnologia Amazon
• Atsistenza clienti dedicata
What is included in my VAT filing services fee?
Your VAT filing services fee includes:
• VAT refund as required by the subscribed country
• Intrastat Reports
• EC Sales List Reports
• Locally required reports, such as Spesometro in Italy
• United Kingdom and Europe EORI Number Application
• Managing VAT from Seller Central powered by Amazon
• Specific customer service
• VAT refund as required by the subscribed country
• Intrastat Reports
• EC Sales List Reports
• Locally required reports, such as Spesometro in Italy
• United Kingdom and Europe EORI Number Application
• Managing VAT from Seller Central powered by Amazon
• Specific customer service
When will I be charged?
You will be charged the one-time VAT registration fee, per country, once you have enrolled in Amazon Tax Services. For VAT reporting and tax representation services, we will start charging a monthly fee after the first filing is generated or when the promotion period ends (if applicable).
How will I be charged?
You will be billed and the Amazon Tax Services fee will be billed to your main account on the EU marketplace. The fee will be deducted as “Miscellaneous Adjustments” from the existing balance.
You will be billed separately for the Amazon technology fee and the tax service provider fee, as shown in the following table:
You will be billed separately for the Amazon technology fee and the tax service provider fee, as shown in the following table:
Number of countries
VAT Reporting Services
Invoice by 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
Hear what sellers are saying about VAT
The first time we looked at Pan-European FBA, we realised that we would have to register for VAT in each of the countries where we were going to have stock. However, VAT registration was not a particularly onerous task for us, it's just a matter of a little extra paperwork once a quarter.Zamir Cajee, CEOiQualTech
More VAT resources
European Tax Agencies
Information about VAT on Amazon
FAQ
Get answers to the most frequently asked questions about Value Added Tax (VAT).
What are the consequences of not complying with VAT obligations in the EU?
European countries have a unified VAT system. Not complying with VAT registration or other EU tax requirements can have serious consequences.
- You normally have to pay the VAT that you should have paid to the relevant (EU) tax agency plus the applicable tax interest from the day on which you should have made the payment. This applies from the day on which you should have registered for VAT, started to collect VAT on your sales and passed it on to the tax agency (despite not having collected VAT on your sales during this period).
- If the tax agency discovers that you have not met your VAT obligations, you will probably have to pay a financial penalty. The amount of the penalty will normally depend on the total amount of VAT due and the length of the period in which the VAT registration obligations have not been fulfilled. In general, penalties for delayed registration are percentages based on the amount of VAT that would have had to be paid to the tax agency. The ways in which penalties are calculated differ from country to country. Intentionally or deliberately breaching your VAT obligations could also be subject to criminal prosecution by government authorities.
If we are notified of a breach of your VAT obligations, you may lose your selling privileges on Amazon websites. We will not publish any more product listings until you show that you are meeting your VAT obligations.
On the VAT resource website, we provide you with information that may be useful to familiarize yourself with your VAT compliance obligations. However, this information is not intended to be an exhaustive guide or offer advice on taxation. If you are not sure what your obligations are, we recommend that you go to the competent tax agency or an independent tax advisor.
- You normally have to pay the VAT that you should have paid to the relevant (EU) tax agency plus the applicable tax interest from the day on which you should have made the payment. This applies from the day on which you should have registered for VAT, started to collect VAT on your sales and passed it on to the tax agency (despite not having collected VAT on your sales during this period).
- If the tax agency discovers that you have not met your VAT obligations, you will probably have to pay a financial penalty. The amount of the penalty will normally depend on the total amount of VAT due and the length of the period in which the VAT registration obligations have not been fulfilled. In general, penalties for delayed registration are percentages based on the amount of VAT that would have had to be paid to the tax agency. The ways in which penalties are calculated differ from country to country. Intentionally or deliberately breaching your VAT obligations could also be subject to criminal prosecution by government authorities.
If we are notified of a breach of your VAT obligations, you may lose your selling privileges on Amazon websites. We will not publish any more product listings until you show that you are meeting your VAT obligations.
On the VAT resource website, we provide you with information that may be useful to familiarize yourself with your VAT compliance obligations. However, this information is not intended to be an exhaustive guide or offer advice on taxation. If you are not sure what your obligations are, we recommend that you go to the competent tax agency or an independent tax advisor.
How is VAT accrued and deducted?
To collect VAT, you must be registered for VAT purposes and have a VAT registration number. Once you have registered, you follow the applicable regulations in the EU country in which you registered, but, as a general rule, registration means that you must collect VAT (if applicable) on your sales and list it on a VAT invoice. Consult your tax advisor for more information on billing requirements.
The amount of VAT due to the local tax agency, that is, the amount you charge customers, can be deducted with the VAT from your business expenses or purchases (check with a tax advisor to find out what VAT costs can be deducted).
Keep in mind that you'll need to check the requirements related to VAT returns and billing in each country where you register. Although the requirements are similar, there may be notable differences.
The amount of VAT due to the local tax agency, that is, the amount you charge customers, can be deducted with the VAT from your business expenses or purchases (check with a tax advisor to find out what VAT costs can be deducted).
Keep in mind that you'll need to check the requirements related to VAT returns and billing in each country where you register. Although the requirements are similar, there may be notable differences.
How can I register for VAT in multiple countries?
If you store, transport or sell goods in different EU countries, you may need to register for VAT in different countries. In that case, you may have to file VAT returns in more than one country.
The requirements to register for VAT vary by country. We recommend that you consult a tax advisor on this topic, especially if you store products in more than one EU country or make distance sales with EU countries.
The requirements to register for VAT vary by country. We recommend that you consult a tax advisor on this topic, especially if you store products in more than one EU country or make distance sales with EU countries.
I sell products to an EU country from outside the EU (I don't have an established business in the EU) and I don't store goods in the EU. Do I have to register for VAT?
We currently only support text customisation files for one area and up to 5 lines. Image customisation and product settings are still uploaded manually one at a time.
I sell products from one EU country to another EU country. In which country do I need to register for VAT purposes?
When selling goods from one EU country to another, keep in mind that VAT requirements and rates may vary between countries. If you store your goods in an EU country, you may need to register for VAT in that country. In addition, if you transport your own goods from one EU country to another, or if Amazon (Fulfilment by Amazon) transports your goods from one fulfilment centre to another country designated to store the goods, the transfer may be considered as a transaction and will therefore have to be included in the VAT return. It is your responsibility to comply with applicable VAT obligations, including VAT obligations on Amazon marketplaces, the countries from which you ship the goods, the countries to which you ship or deliver the goods, or any other country (for example, the country of import if you do not import the goods from an EU country).
How long do I have to upload a VAT registration number to Seller Central after I exceed the VAT threshold?
You must keep track of your account and request a VAT registration number from the competent tax agency or through Amazon's tax services as soon as you believe that you are going to exceed the VAT threshold or fail to comply with any other VAT registration requirement. Since it takes time to complete the process, we recommend that you request your VAT number well in advance of exceeding the threshold.
What is the difference between an EU VAT registration number and a local VAT registration number?
EU VAT Registration Number: VAT registration number that is validated and appears on the VIES. The EU VAT registration number is preceded by the country code (e.g., IT for Italy, ES for Spain) that issues the number.
Local VAT registration number: The local VAT registration number does not have a country code and is only valid for domestic transactions within the country in which the number was issued (for example, in case of purchases from a domestic supplier).
Local VAT registration number: The local VAT registration number does not have a country code and is only valid for domestic transactions within the country in which the number was issued (for example, in case of purchases from a domestic supplier).
What is a tax identification number?
A tax identification number is a number officially issued by the country in which the Amazon seller's business is legally established. For example, if the seller's business is legally established in France, their local tax identification number is their SIRET number. Similarly, if the seller's business is legally established in China, their local tax identification number is the Uniform Social Credit Code number or, if they are a private individual, their identification number is the Chinese identity card.
The business name on my VAT registration number does not match the legal name on Seller Central due to an administrative error. What should I do?
We do not accept VAT registration numbers that do not match the legal name. You must contact the appropriate tax agency to either update the name of your VAT registration number; or request a new VAT registration number for the legal name listed in your seller account.
You can also change the name of your business in Seller Central, but this may reactivate the account verification process and, therefore, you will need to provide relevant evidence to complete the verification.
You can also change the name of your business in Seller Central, but this may reactivate the account verification process and, therefore, you will need to provide relevant evidence to complete the verification.
Note: The information included on this page does not constitute legal, tax or other advice and, therefore, should not be used as such. For specific advice on VAT obligations, we recommend that you consult with a tax advisor. In addition, some legislative changes will occur in January 2021 that could affect the information provided on this page.
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