VAT KNOWLEDGE CENTRE
All you need to know about VAT in one place
Welcome to our dedicated VAT education page! On this page, we would like to help you as a seller on Amazon to deepen your knowledge of European VAT. Here you can find information on applicable regulations and to what extent you may be subject to VAT obligations. We'll also show you what steps you need to take to ensure VAT compliance and what solutions are available to you.
Basic Concepts
What is Value Added Tax (VAT)?
VAT stands for Value Added Tax. It’s a tax that VAT-registered traders in Europe add to the price of the goods they sell, and pass on to the national tax authorities when they file their tax returns.
If you sell goods in any European country, it’s likely you may be required to register for Value Added Tax (VAT) in each country you sell in.
Each seller on Amazon is responsible for complying with applicable VAT regulations. If you are not sure what your duties are, you should seek expert advice.
If you sell goods in any European country, it’s likely you may be required to register for Value Added Tax (VAT) in each country you sell in.
Each seller on Amazon is responsible for complying with applicable VAT regulations. If you are not sure what your duties are, you should seek expert advice.
How does VAT work?
The basic principle is that businesses can recover the VAT they have paid on their purchases and then charge VAT on their sales. While you pay the VAT to the tax authorities, the end consumer pays the VAT as part of the purchase price. You will only be able to recover the VAT you have paid on your purchases and charge VAT on your sales if you are VAT registered.
Sellers with a VAT number in the respective European country should show the VAT charged, including the VAT rate and number to customers on invoices, where a VAT invoice is required. In this way, the customer knows how much VAT is due on the purchased product.
Sellers with a VAT number in the respective European country should show the VAT charged, including the VAT rate and number to customers on invoices, where a VAT invoice is required. In this way, the customer knows how much VAT is due on the purchased product.
What are the EU VAT rates?
Actual VAT rates applied vary between European countries (the standard rate must be at least 15%) and between certain types of products. In addition, certain European countries have retained other rates for specific products.
The VAT guidelines offer national governments freedom to set the number and level of VAT rate they choose, subject only to two basic rules:
The VAT guidelines offer national governments freedom to set the number and level of VAT rate they choose, subject only to two basic rules:
- The standard rate for all goods and services.
- A European country can opt to apply one or two reduced rates but only to goods or services listed in the VAT Directive.
Standard VAT rate is the rate that European countries apply to all non-exempt goods and services. It cannot be less than 15%, but there is no maximum.
VAT rates across EU member states
Member State
Code
Standard rate
Germany
DE
19%
France
FR
20%
Italy
IT
22%
Spain
ES
21%
Poland
PL
23%
Czech Republic
CZ
21%
The Netherlands
NL
21%
What is a VAT return?
Every VAT-registered person is obliged to file a VAT return for each relevant period. VAT filing is the process of preparing and submitting reports to tax authorities to provide them with information on your transactions in the relevant period and to provide them with the amount of VAT which you are due to pay (or receive in the case of an overpayment of VAT).
A VAT return includes information on the VAT collected from customers, VAT paid to suppliers, along with cross-border sales, cross-border acquisitions, imports and exports.
A VAT return includes information on the VAT collected from customers, VAT paid to suppliers, along with cross-border sales, cross-border acquisitions, imports and exports.
FAQ:
How often should I file returns?
This depends on which European country requirements and Seller's obligations in that country. Many European countries require returns to be submitted every month or three months. Please consult a tax advisor to guide you further.
What is Customs Duty?
Customs duty may be payable on the import of goods into a Europe country coming from outside of Europe. The customs duty rate is determined based on the HS commodity code applicable to the product being imported, and may be influenced by the origin of the goods. The customs duties and import VAT is calculated as a percentage of the customs value of the goods. Please consult your tax advisor for further guidance.
FAQ:
What does Customs Duty mean for me as a Seller?
Goods imported from outside of Europe, may have to go through customs checks. Customs paperwork/documentation (e.g. customs declaration) must be prepared and accompany imported goods. This documentation is the main source of information used by customs authorities to validate the custom duty/taxes payable. However, in some cases, the customs authority may review the goods to determine the amount of duties and/or taxes due and may request further information. These are used, among other things, to determine whether the goods comply with the applicable European regulations.
What is Import VAT?
Import VAT may also be payable on the same importation of goods into a European country, in addition to any customs duty which is due. This is calculated on the customs value of the goods plus any applicable duties. Import VAT is normally recoverable via your VAT return provided you are registered for VAT in the country where the goods are declared to the customs authorities and are the ‘owner’ of the goods.
What is invoicing?
In many EU countries, customers expect a VAT invoice. VAT laws in the country where you ship your goods from and where the customer is located may require you to provide a VAT invoice. The process for the issuance of a VAT invoice varies based on the country. For further information, click here.
FAQ:
What does invoicing mean for me as a Seller?
All European VAT registered Sellers are required to provide Amazon Business customers with a valid VAT invoice for each order.
Tax representation
If you are a non-EU based Seller, you will be required to appoint a Tax Representation in some EU countries in order to register for VAT.
Tax representation is the process where an individual or business acts on behalf of a non-resident company 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 based Seller.
As an online Seller, there may be a need for bank guarantees and extra fees to secure the use of a tax representative. These additional requirements are dependent on the country-specific requirements and the provider of tax representation services.
Tax representation is the process where an individual or business acts on behalf of a non-resident company 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 based Seller.
As an online Seller, there may be a need for bank guarantees and extra fees to secure the use of a tax representative. These additional requirements are dependent on the country-specific requirements and the provider of tax representation services.
Visit our dedicated VAT Education pages on Seller Central to learn more.
VAT obligations
Do I need a VAT number?
Depending on the nature of your business, you will be required to register for a VAT number in a European country as per the regulations. This depends on multiple factors, some of which are: place of business establishment, fulfilment model, and your annual sales.
Register for VAT with VAT Services on Amazon!
Find out if you need to register for VAT?
Tell us about your business so we can help you determine whether you need to register for VAT:
Which country do you want to sell in? (Please select one)
Do you have an Amazon seller account? (Please select one)
New to Selling on Amazon
You indicated you do not already have a seller account on Amazon. Signing up for the monthly no-commitment plan allows sellers to reach tens of millions of shoppers on Amazon.co.uk and online in Europe. The monthly selling plan includes incredible benefits to help those just starting out and those looking to grow their business.
How do I know if I need to register for VAT in the EU?
The following information will help you understand what VAT obligations apply to you. Whether you need to register for VAT in an EU member state depends on the way you run your business. The key factors that determine if you have an obligation to register for VAT are: your business's country of establishment, the location of your inventory and your level of sales (learn more about the "VAT thresholds" in EU countries).
Where is your business established?
In the United Kingdom
You need to register for VAT in the UK if:
- You store goods in the UK; and
- You sell them to consumers based in the UK; and
- Your sales exceed the UK domestic VAT threshold of £85,000.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
In a different EU Country
You need to register for VAT in the UK if:
- You store your goods in the UK or
- You sell to UK-based consumers (non-business); and
- Your sales exceed the UK distance selling VAT threshold of £70,000.
Outside the EU
You need to register for VAT in the UK if:
- You sell goods that you store in the UK to customers based in the EU.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
Read more in our VAT FAQ
How to register for VAT in the UK
Option 1: File on your own
Once you have established you need to register for VAT in the UK, submit an application form to the UK tax authorities. You can do this online on the HMRC (the UK tax authority) website
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
- File VAT tax returns - Tell HMRC how much VAT you have collected and start claiming any VAT credit you may have accrued.
- Issue VAT invoices - where you show the VAT collected from customers
- Claim money back on your business expenses - (as well as import VAT paid at the time goods are imported into the EU). See how to claim VAT back on business expenses for more information
Option 2: Let Amazon help
VAT Services on Amazon
VAT Services on Amazon is a convenient and cost-effective solution for handling your VAT registration and filing requirements directly from Seller Central. Learn more about VAT Services on Amazon
If you have questions about your VAT compliance and obligations, it’s always best to seek professional advice.
Note: Goods that are imported into the EU are subject to customs duty and import VAT.
Thank you for selling on Amazon!
You indicated you already have a seller account on Amazon.
Helpful quick links:
- Where can I add a VAT number in Seller Central? (Seller Central login required)
- Where can I add a VAT number in Seller Central? (Seller Central login required)
- VAT Calculation Service
- Want Amazon to handle VAT? Learn more about VAT Services
- EU VAT frequently asked questions
- Seller Forum VAT related topics
How do I know if I need to register for VAT in the EU?
The following information will help you understand what VAT obligations apply to you. Whether you need to register for VAT in an EU member state depends on the way you run your business. The key factors that determine if you have an obligation to register for VAT are: your business's country of establishment, the location of your inventory and your level of sales (learn more about the "VAT thresholds" in EU countries).
Where is your business established?
In the United Kingdom
You need to register for VAT in the UK if:
- You store goods in the UK; and
- You sell them to consumers based in the UK; and
- Your sales exceed the UK domestic VAT threshold of £85,000.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
In a different EU Country
You need to register for VAT in the UK if:
- You store your goods in the UK or
- You sell to UK-based consumers (non-business); and
- Your sales exceed the UK distance selling VAT threshold of £70,000.
Outside the EU
You need to register for VAT in the UK if:
- You sell goods that you store in the UK to customers based in the EU.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
Read more in our VAT FAQ
How to register for VAT in the UK
Option 1: File on your own
Once you have established you need to register for VAT in the UK, submit an application form to the UK tax authorities. You can do this online on the HMRC (the UK tax authority) website
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
- File VAT tax returns - Tell HMRC how much VAT you have collected and start claiming any VAT credit you may have accrued.
- Issue VAT invoices - where you show the VAT collected from customers
- Claim money back on your business expenses - (as well as import VAT paid at the time goods are imported into the EU). See how to claim VAT back on business expenses for more information
Option 2: Let Amazon help
VAT Services on Amazon
VAT Services on Amazon is a convenient and cost-effective solution for handling your VAT registration and filing requirements directly from Seller Central. Learn more about VAT Services on Amazon
If you have questions about your VAT compliance and obligations, it’s always best to seek professional advice.
Note: Goods that are imported into the EU are subject to customs duty and import VAT.
New to selling on Amazon?
You indicated you do not already have a seller account on Amazon. Signing up for the monthly no-commitment plan allows sellers to reach tens of millions of shoppers on Amazon.co.uk and online in Europe. The monthly selling plan includes incredible benefits to help those just starting out and those looking to grow their business.
How do I know if I need to register for VAT in the EU?
The following information will help you understand what VAT obligations apply to you. Whether you need to register for VAT in an EU member state depends on the way you run your business. The key factors that determine if you have an obligation to register for VAT are: your business's country of establishment, the location of your inventory and your level of sales (learn more about the "VAT thresholds" in EU countries).
Where is your business established?
In Germany
You need to register for VAT in Germany if:
- You store goods in the Germany; and
- You sell them to consumers based in Germany; and
- Your sales exceed the German domestic VAT threshold of €17,500.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
In a different EU Country
You need to register for VAT in Germany if:
- You store your goods in Germany or
- You sell to German-based consumers (non-business); and
- Your sales exceed Germany distance selling VAT threshold of €100,000.
Outside the EU
You need to register for VAT in Germany if:
- You sell goods that you store in Germany to customers based in the EU.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
Read more in our VAT FAQ
How to register for VAT in Germany
Option 1: File on your own
Once you have established you need to register for VAT in Germany you are required to submit an application form to German tax authorities. Further information can be found at the BZSt, the German Federal Central Tax Office
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
- File VAT tax returns - Tell BZSt how much VAT you have collected and start claiming any VAT credit you may have accrued.
- Issue VAT invoices - where you show the VAT collected from customers
- Claim money back on your business expenses - (as well as import VAT paid at the time goods are imported into the EU). See how to claim VAT back on business expenses for more information
Option 2: Let Amazon help
VAT Services on Amazon
VAT Services on Amazon is a convenient and cost-effective solution for handling your VAT registration and filing requirements directly from Seller Central. Learn more about VAT Services on Amazon
If you have questions about your VAT compliance and obligations, it’s always best to seek professional advice.
Note: Goods that are imported into the EU are subject to customs duty and import VAT.
Thank you for selling on Amazon!
You indicated you already have a seller account on Amazon.
Helpful quick links (Seller Central login required):
How do I know if I need to register for VAT in the EU?
The following information will help you understand what VAT obligations apply to you. Whether you need to register for VAT in an EU member state depends on the way you run your business. The key factors that determine if you have an obligation to register for VAT are: your business's country of establishment, the location of your inventory and your level of sales (learn more about the "VAT thresholds" in EU countries).
Where is your business established?
In Germany
You need to register for VAT in Germany if:
- You store goods in the Germany; and
- You sell them to consumers based in Germany; and
- Your sales exceed the German domestic VAT threshold of €17,500.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
In a different EU Country
You need to register for VAT in Germany if:
- You store your goods in Germany or
- You sell to German-based consumers (non-business); and
- Your sales exceed Germany distance selling VAT threshold of €100,000.
Outside the EU
You need to register for VAT in Germany if:
- You sell goods that you store in Germany to customers based in the EU.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
Read more in our VAT FAQ
How to register for VAT in Germany
Option 1: File on your own
Once you have established you need to register for VAT in Germany you are required to submit an application form to German tax authorities. Further information can be found at the BZSt, the German Federal Central Tax Office
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
- File VAT tax returns - Tell BZSt how much VAT you have collected and start claiming any VAT credit you may have accrued.
- Issue VAT invoices - where you show the VAT collected from customers
- Claim money back on your business expenses - (as well as import VAT paid at the time goods are imported into the EU). See how to claim VAT back on business expenses for more information
Option 2: Let Amazon help
VAT Services on Amazon
VAT Services on Amazon is a convenient and cost-effective solution for handling your VAT registration and filing requirements directly from Seller Central. Learn more about VAT Services on Amazon
If you have questions about your VAT compliance and obligations, it’s always best to seek professional advice.
Note: Goods that are imported into the EU are subject to customs duty and import VAT.
New to selling on Amazon?
You indicated you do not already have a seller account on Amazon. Signing up for the monthly no-commitment plan allows sellers to reach tens of millions of shoppers on Amazon.co.uk and online in Europe. The monthly selling plan includes incredible benefits to help those just starting out and those looking to grow their business.
How do I know if I need to register for VAT in the EU?
The following information will help you understand what VAT obligations apply to you. Whether you need to register for VAT in an EU member state depends on the way you run your business. The key factors that determine if you have an obligation to register for VAT are: your business's country of establishment, the location of your inventory and your level of sales (learn more about the "VAT thresholds" in EU countries).
Where is your business established?
In France
You need to register for VAT in France if:
- You store goods in France; and
- You sell them to consumers based in France; and
- Your sales exceed the French domestic VAT threshold of €82,200.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
In a different EU Country
You need to register for VAT in France if:
- You store your goods in France or
- You sell to French-based consumers (non-business); and
- Your sales exceed French distance selling VAT threshold of €35,000.
Outside the EU
You need to register for VAT in France if:
- You sell goods that you store in France to customers based in the EU.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
Read more in our VAT FAQ
How to register for VAT in France
Option 1: File on your own
Once you have established you need to register for VAT in France you are required to submit an application form to French tax authorities. Further information can be found at the French Tax Administration official web page
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
- File VAT tax returns - Tell the French Tax Administration how much VAT you have collected and start claiming any accrued VAT credit.
- Issue VAT invoices - where you show the VAT collected from customers
- Claim money back on your business expenses - (as well as import VAT paid at the time goods are imported into the EU). See how to claim VAT back on business expenses for more information
Option 2: Let Amazon help
VAT Services on Amazon
VAT Services on Amazon is a convenient and cost-effective solution for handling your VAT registration and filing requirements directly from Seller Central. Learn more about VAT Services on Amazon
If you have questions about your VAT compliance and obligations, it’s always best to seek professional advice.
Note: Goods that are imported into the EU are subject to customs duty and import VAT.
Thank you for selling on Amazon!
You indicated you already have a seller account on Amazon. Please click here to login to your seller account.
Helpful quick links:
How do I know if I need to register for VAT in the EU?
The following information will help you understand what VAT obligations apply to you. Whether you need to register for VAT in an EU member state depends on the way you run your business. The key factors that determine if you have an obligation to register for VAT are: your business's country of establishment, the location of your inventory and your level of sales (learn more about the "VAT thresholds" in EU countries).
Where is your business established?
In France
You need to register for VAT in France if:
- You store goods in France; and
- You sell them to consumers based in France; and
- Your sales exceed the French domestic VAT threshold of €82,200.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
In a different EU Country
You need to register for VAT in France if:
- You store your goods in France or
- You sell to French-based consumers (non-business); and
- Your sales exceed French distance selling VAT threshold of €35,000.
Outside the EU
You need to register for VAT in France if:
- You sell goods that you store in France to customers based in the EU.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
Read more in our VAT FAQ
How to register for VAT in France
Option 1: File on your own
Once you have established you need to register for VAT in France you are required to submit an application form to French tax authorities. Further information can be found at the French Tax Administration official web page
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
- File VAT tax returns - Tell the French Tax Administration how much VAT you have collected and start claiming any accrued VAT credit.
- Issue VAT invoices - where you show the VAT collected from customers
- Claim money back on your business expenses - (as well as import VAT paid at the time goods are imported into the EU). See how to claim VAT back on business expenses for more information
Option 2: Let Amazon help
VAT Services on Amazon
VAT Services on Amazon is a convenient and cost-effective solution for handling your VAT registration and filing requirements directly from Seller Central. Learn more about VAT Services on Amazon
If you have questions about your VAT compliance and obligations, it’s always best to seek professional advice.
Note: Goods that are imported into the EU are subject to customs duty and import VAT.
New to selling on Amazon?
You indicated you do not already have a seller account on Amazon. Signing up for the monthly no-commitment plan allows sellers to reach tens of millions of shoppers on Amazon.co.uk and online in Europe. The monthly selling plan includes incredible benefits to help those just starting out and those looking to grow their business.
How do I know if I need to register for VAT in the EU?
The following information will help you understand what VAT obligations apply to you. Whether you need to register for VAT in an EU member state depends on the way you run your business. The key factors that determine if you have an obligation to register for VAT are: your business's country of establishment, the location of your inventory and your level of sales (learn more about the "VAT thresholds" in EU countries).
Where is your business established?
In Italy
You need to register for VAT in Italy if:
- You store goods in the Italy; and
- You sell them to consumers based in Italy
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
In a different EU Country
You need to register for VAT in Italy if:
- You store your goods in Italy or
- You sell to Italian-based consumers (non-business); and
- Your sales exceed Italian distance selling VAT threshold of €35,000.
Outside the EU
You need to register for VAT in Italy if:
- You sell goods that you store in Italy to customers based in the EU.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
Read more in our VAT FAQ
How to register for VAT in Italy
Option 1: File on your own
Once you have established you need to register for VAT in Italy you are required to submit an application form to Italian tax authorities. Further information can be found at the Italian Tax Administration official web page
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
- File VAT tax returns - Tell Italian tax authorities how much VAT you have collected and start claiming any VAT credit you may have accrued.
- Issue VAT invoices - where you show the VAT collected from customers
- Claim money back on your business expenses - (as well as import VAT paid at the time goods are imported into the EU). See how to claim VAT back on business expenses for more information
Option 2: Let Amazon help
VAT Services on Amazon
VAT Services on Amazon is a convenient and cost-effective solution for handling your VAT registration and filing requirements directly from Seller Central. Learn more about VAT Services on Amazon
If you have questions about your VAT compliance and obligations, it’s always best to seek professional advice.
Note: Goods that are imported into the EU are subject to customs duty and import VAT.
Thank you for selling on Amazon!
You indicated you already have a seller account on Amazon.
Helpful quick links:
How do I know if I need to register for VAT in the EU?
The following information will help you understand what VAT obligations apply to you. Whether you need to register for VAT in an EU member state depends on the way you run your business. The key factors that determine if you have an obligation to register for VAT are: your business's country of establishment, the location of your inventory and your level of sales (learn more about the "VAT thresholds" in EU countries).
Where is your business established?
In Italy
You need to register for VAT in Italy if:
- You store goods in the Italy; and
- You sell them to consumers based in Italy
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
In a different EU Country
You need to register for VAT in Italy if:
- You store your goods in Italy or
- You sell to Italian-based consumers (non-business); and
- Your sales exceed Italian distance selling VAT threshold of €35,000.
Outside the EU
You need to register for VAT in Italy if:
- You sell goods that you store in Italy to customers based in the EU.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
Read more in our VAT FAQ
How to register for VAT in Italy
Option 1: File on your own
Once you have established you need to register for VAT in Italy you are required to submit an application form to Italian tax authorities. Further information can be found at the Italian Tax Administration official web page
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
- File VAT tax returns - Tell Italian tax authorities how much VAT you have collected and start claiming any VAT credit you may have accrued.
- Issue VAT invoices - where you show the VAT collected from customers
- Claim money back on your business expenses - (as well as import VAT paid at the time goods are imported into the EU). See how to claim VAT back on business expenses for more information
Option 2: Let Amazon help
VAT Services on Amazon
VAT Services on Amazon is a convenient and cost-effective solution for handling your VAT registration and filing requirements directly from Seller Central. Learn more about VAT Services on Amazon
If you have questions about your VAT compliance and obligations, it’s always best to seek professional advice.
Note: Goods that are imported into the EU are subject to customs duty and import VAT.
New to selling on Amazon?
You indicated you do not already have a seller account on Amazon. Signing up for the monthly no-commitment plan allows sellers to reach tens of millions of shoppers on Amazon.co.uk and online in Europe. The monthly selling plan includes incredible benefits to help those just starting out and those looking to grow their business.
How do I know if I need to register for VAT in the EU?
The following information will help you understand what VAT obligations apply to you. Whether you need to register for VAT in an EU member state depends on the way you run your business. The key factors that determine if you have an obligation to register for VAT are: your business's country of establishment, the location of your inventory and your level of sales (learn more about the "VAT thresholds" in EU countries).
Where is your business established?
In Spain
You need to register for VAT in Spain if:
- You store goods in Spain; and
- You sell them to consumers based in Spain
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
In a different EU Country
You need to register for VAT in Spain if:
- You store your goods in Spain or
- You sell to Spanish-based consumers (non-business); and
- Your sales exceed Spain distance selling VAT threshold of €35,000.
Outside the EU
You need to register for VAT in Spain if:
- You sell goods that you store in Spain to customers based in the EU.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
Read more in our VAT FAQ
How to register for VAT in Spain
Option 1: File on your own
Once you have established you need to register for VAT in Spain you are required to submit an application form to Italian tax authorities. Further information can be found at the Spanish Tax Administration official web page
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
- File VAT tax returns - Tell Spanish tax authorities how much VAT you have collected and start claiming any VAT credit you may have accrued.
- Issue VAT invoices - where you show the VAT collected from customers
- Claim money back on your business expenses - (as well as import VAT paid at the time goods are imported into the EU). See how to claim VAT back on business expenses for more information
Option 2: Let Amazon help
VAT Services on Amazon
VAT Services on Amazon is a convenient and cost-effective solution for handling your VAT registration and filing requirements directly from Seller Central. Learn more about VAT Services on Amazon
If you have questions about your VAT compliance and obligations, it’s always best to seek professional advice.
Note: Goods that are imported into the EU are subject to customs duty and import VAT.
Thank you for selling on Amazon!
You indicated you already have a seller account on Amazon.
Helpful quick links:
How do I know if I need to register for VAT in the EU?
The following information will help you understand what VAT obligations apply to you. Whether you need to register for VAT in an EU member state depends on the way you run your business. The key factors that determine if you have an obligation to register for VAT are: your business's country of establishment, the location of your inventory and your level of sales (learn more about the "VAT thresholds" in EU countries).
Where is your business established?
In Spain
You need to register for VAT in Spain if:
- You store goods in Spain; and
- You sell them to consumers based in Spain
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
In a different EU Country
You need to register for VAT in Spain if:
- You store your goods in Spain or
- You sell to Spanish-based consumers (non-business); and
- Your sales exceed Spain distance selling VAT threshold of €35,000.
Outside the EU
You need to register for VAT in Spain if:
- You sell goods that you store in Spain to customers based in the EU.
You may also need to register for VAT separately in other EU countries if:
- You sell goods to consumers in other EU countries.
Read more in our VAT FAQ
How to register for VAT in Spain
Option 1: File on your own
Once you have established you need to register for VAT in Spain you are required to submit an application form to Italian tax authorities. Further information can be found at the Spanish Tax Administration official web page
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
At the end of the VAT registration process you will be provided with a VAT number. You can use this to:
- File VAT tax returns - Tell Spanish tax authorities how much VAT you have collected and start claiming any VAT credit you may have accrued.
- Issue VAT invoices - where you show the VAT collected from customers
- Claim money back on your business expenses - (as well as import VAT paid at the time goods are imported into the EU). See how to claim VAT back on business expenses for more information
Option 2: Let Amazon help
VAT Services on Amazon
VAT Services on Amazon is a convenient and cost-effective solution for handling your VAT registration and filing requirements directly from Seller Central. Learn more about VAT Services on Amazon
If you have questions about your VAT compliance and obligations, it’s always best to seek professional advice.
Note: Goods that are imported into the EU are subject to customs duty and import VAT.
VAT regulations across Europe
What are the various VAT regulations across Europe?
It is important for you to meet your VAT and tax obligations in all countries where your business operates. Please consult your tax adviser for guidance on how to meet your VAT obligations. While there are multiple factors involved in defining compliance requirements across the EU, we have summarized them for the Amazon marketplaces from a Seller’s perspective.
VAT Services on Amazon
Managing European VAT registrations and VAT returns
VAT Services on Amazon is a convenient and cost-effective VAT compliance solution to handle your VAT registration and filing requirements.
We offer VAT Services on Amazon in the UK, Germany, France, Italy, Spain, Poland and the Czech Republic.
We offer VAT Services on Amazon in the UK, Germany, France, Italy, Spain, Poland and the Czech Republic.
What is included?
VAT Registration
Step 1: Sign in and customise your subscription
Select countries for VAT registration and add all your existing VAT numbers to Seller Central.
Step 2: Collect and provide information
Complete the unified questionnaire, collect supporting documents following the detailed checklist and upload them for verification by the tax service provider.
Step 3: Submit documents
Download and sign the pre-filled application forms. Then send it to your tax service provider, who will submit your application to the tax authorities.
Step 4: Get VAT number (s)
Once you receive your VAT number (s) and German tax certificate, they will be added to your Seller Central account. You will be able to download your VAT Registration Certificates directly from your Status Dashboard and start your VAT filings by clicking on “Start VAT Filings”.
You can find detailed information about VAT registration and VAT registration with VAT Services on Amazon in our handbook!
You can find detailed information about VAT registration and VAT registration with VAT Services on Amazon in our handbook!
VAT filing
Once you have your VAT registration number(s), to complete your VAT filings with VAT Services on Amazon, you need to complete a onetime set up and a 5 steps process.
One-time set up: Set up your account for VAT filings by providing some additional information on your product listings and start filing.
One-time set up: Set up your account for VAT filings by providing some additional information on your product listings and start filing.
5 steps process:
1) Review your product tax file
The product tax file contains the details of all of your products that have been sold, refunded or returned in any of your VAT Services on Amazon filing countries within the past three months.
2) Check Amazon VAT Transactions Report
The Amazon VAT Transactions Report contains relevant VAT information regarding transactions that occur in VAT Services on Amazon-subscribed countries.
3) Review additional VAT report and add any non-Amazon transactions
Additional VAT report contains information on your non-Amazon sales, refunds, returns, credits, EU cross-border stock movements, purchases or imports. It can also already contain your Amazon sale and refund transactions in case if you have not activated VAT Calculation Services. You'll need to add your transactions processed through channels other than Amazon so they can be included in your monthly pre-registrations!
4) Review draft pre-registration
You'll then need to review your drafts. There you can see a summary of VAT liability for each country as well as the status and deadline for each filing.
5) Make VAT Payment
After your VAT filings have been generated by your tax service provider, you will be able to see your VAT payment due and the payment deadline for each respective country on the VAT Services on Amazon portal. This payment is not automated, you will have to make this payment yourself.
Fiscal representation
As described in the “Tax Representation” section above, if you are a non-EU based Selling Partner, you will be required to provide a tax representative (also called fiscal representation) in some EU countries in order to register for VAT.
The countries covered by VAT Services on Amazon that require fiscal representation are France, Italy, Spain and Poland.
If you need to register in any of these countries your tax service provider will support you with the fiscal representation as part of VAT Services on Amazon.
The countries covered by VAT Services on Amazon that require fiscal representation are France, Italy, Spain and Poland.
If you need to register in any of these countries your tax service provider will support you with the fiscal representation as part of VAT Services on Amazon.
Free EORI number in the UK and/or EU
* Free EORI service is provided by your tax service provider. Your tax service provider will also determine the appropriate country in the EU to apply for an EU EORI number.
Real time updates via Seller Central
Real time updates about your VAT reporting obligations and payment deadlines via Seller Central.
Automated reporting — Intrastat, summary reports, all locally required reports
Disclaimer:
a) VAT Services on Amazon does not support VAT reporting in connection with the delivery of telecommunications, television, radio, and electronic services. These are supported in the “Mini One Stop Shop” (MOSS) scheme. More information about the MOSS scheme and the procedure for registering with MOSS can be found on the dedicated page on the official website of the EU. Please contact your local tax service provider for further assistance on these issues.
b) Does not offer VAT registration and filing services in your company's country of establishment. This would therefore not support the preparation or submission of one-stop shop (OSS) reports at the time of introduction of this legislation. However, we will help you identify the transactions that should be submitted in your OSS declarations. These transactions are excluded from VAT reports generated by VAT Services on Amazon. You will then need to work with your domestic/home country tax agent to file OSS returns. Please contact your national tax agent in the domestic/home country to obtain an OSS number and file your OSS returns. Please reach out to your domal/ home country tax agent regarding obtaining an OSS number and filing your OSS returns.
a) VAT Services on Amazon does not support VAT reporting in connection with the delivery of telecommunications, television, radio, and electronic services. These are supported in the “Mini One Stop Shop” (MOSS) scheme. More information about the MOSS scheme and the procedure for registering with MOSS can be found on the dedicated page on the official website of the EU. Please contact your local tax service provider for further assistance on these issues.
b) Does not offer VAT registration and filing services in your company's country of establishment. This would therefore not support the preparation or submission of one-stop shop (OSS) reports at the time of introduction of this legislation. However, we will help you identify the transactions that should be submitted in your OSS declarations. These transactions are excluded from VAT reports generated by VAT Services on Amazon. You will then need to work with your domestic/home country tax agent to file OSS returns. Please contact your national tax agent in the domestic/home country to obtain an OSS number and file your OSS returns. Please reach out to your domal/ home country tax agent regarding obtaining an OSS number and filing your OSS returns.
Why sign up?
Simple
Get guidance on VAT registration and automated VAT filings.
All you need to do is provide us with the information and documentation we request based on the countries you choose, and VAT Services on Amazon will handle the complex, costly, and time-consuming processes for you.
- Valid for all of your Amazon and non-Amazon transactions
- Experienced and trusted third-party tax service provider submitting your VAT filings
- Free EORI in UK and / or EU using VAT Services on Amazon*
- Service and support localized to your needs
*Free EORI service is provided by your tax service provider, who will also determine the appropriate country in the EU to apply for an EU EORI number
All you need to do is provide us with the information and documentation we request based on the countries you choose, and VAT Services on Amazon will handle the complex, costly, and time-consuming processes for you.
- Valid for all of your Amazon and non-Amazon transactions
- Experienced and trusted third-party tax service provider submitting your VAT filings
- Free EORI in UK and / or EU using VAT Services on Amazon*
- Service and support localized to your needs
*Free EORI service is provided by your tax service provider, who will also determine the appropriate country in the EU to apply for an EU EORI number
Dedicated customer support
VAT Services on Amazon offers self-service help content as well as dedicated customer support directly provided from our Seller Support team in Chinese, English, French, German, Italian, Spanish, Korean and Japanese.
Request a call
Fill out the form. A representative from our Compliance Solutions team will get in touch with you shortly and give you more information about how our solutions can help you comply with the rules.
Already selling on Amazon?
Already selling on Amazon?
- Sign up for VAT services on Amazon
Our partners
VAT Services on Amazon has selected experienced and trusted tax service providers in Europe to assist you in multiple locations for a cost-effective fee.
At sign up, you will be able to choose your preferred partner amongst the selection of tax service providers available for your country of establishment.
At sign up, you will be able to choose your preferred partner amongst the selection of tax service providers available for your country of establishment.
Visit our dedicated VAT Services on Amazon Fees page in Seller Central to learn more.
FAQ
Who is eligible to migrate to VAT Services on Amazon?
All resellers registered to sell in a European marketplace are eligible to register for VAT Services on Amazon without restrictions.
What is the payment process? Should I pay to tax service providers first then get reimbursement?
For VAT registration, VAT filings services and fiscal representation, the fee will be debited directly from your main Amazon Seller Central Account. We'll send you a notice prior to debiting your account with the amount to be charged and the exact date of the charge. You don't have to pay tax service providers. You will receive an invoice directly from Amazon after your promotional period, if applicable.
If you are interested in additional services, such as tax advisory services, you can engage separately with the tax service provider, outside of VAT Services on Amazon. Please click here to review the additional services offered by our tax service providers and their fees.
If you are interested in additional services, such as tax advisory services, you can engage separately with the tax service provider, outside of VAT Services on Amazon. Please click here to review the additional services offered by our tax service providers and their fees.
Does the VAT Services on Amazon monthly fee include the VAT related to the subscription fee?
Price does not include the VAT related to the VAT Services on Amazon subscription fee. If applicable, this value will be included on your invoice and deducted from the balance of your Amazon Seller Central Account. You will be able to see it as a “Miscellaneous Adjustment” on your Transactions page. You can reclaim the VAT amount through your periodic VAT return as a normal input VAT charge.
What is included in my VAT registration fee?
The following is included in my VAT registration fee:
• VAT registration
• EORI (Economic Operators Registration and Identification Number) in the United Kingdom
• EORI in an EU4 country
• Sworn translation service
• VAT registration
• EORI (Economic Operators Registration and Identification Number) in the United Kingdom
• EORI in an EU4 country
• Sworn translation service
What is included in my VAT filing services fee?
The following is included in my VAT filing services fee:
• VAT returns according to the requirements of the subscribed country
• Intrastat declarations
• Summary messages
• Locally required notifications such as Spesometro in Italy
• UK and European EORI number application
• Manage VAT with Amazon technology through Seller Central
• Dedicated customer support
• VAT returns according to the requirements of the subscribed country
• Intrastat declarations
• Summary messages
• Locally required notifications such as Spesometro in Italy
• UK and European EORI number application
• Manage VAT with Amazon technology through Seller Central
• Dedicated customer support
When will I be charged?
You will be charged the one-time VAT registration fee, per country, after you have signed up with VAT Services on Amazon. For VAT filing services and fiscal representation, if applicable, we will start charging a monthly fee after your first filing is generated or after your promotion period ends, if applicable.
How will I be charged?
The VAT Services on Amazon fee will be charged to your primary European marketplace account. The fee will be deducted as a “Miscellaneous Adjustment” against your existing balance.
As shown in the table below, you will be charged separately for Amazon technology and tax provider:
As shown in the table below, you will be charged separately for Amazon technology and tax provider:
Number of countries
Preparation of the VAT return
Tax service provider's bill
Bill from Amazon
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
When we first looked at the Pan-European FBA option we realised we’d need to register for VAT in each of the countries that we were going to be holding stock in. The VAT registration wasn’t a particularly onerous task for us, though – it’s just a matter of a bit of extra paperwork once a quarter.Zamir Cajee, CEOiQualTech
More resources on VAT
EU tax authorities
Amazon VAT resources
FAQ
Get answers to the frequently asked questions about Value Added Tax (VAT).
What are the consequences of non-compliance with Value Added Tax (VAT) obligations in the EU?
EU countries operate a harmonised VAT regime. Failure to comply with VAT registration and ongoing compliance requirements within the EU has serious consequences:
- Typically you have to pay the VAT which you should have paid to the appropriate (EU) tax authorities, plus interest on the VAT from the date it should have been paid. This is usually from the date you should have obtained a VAT registration number, accounted for VAT on your sales and remitted VAT to the tax authorities (despite not charging VAT on your sales during this time).
- If the tax authorities become aware that you have failed to comply with your VAT obligations you may have to pay a financial penalty. The amount of the penalty usually depends on the amount of VAT due and the length of time you failed to meet your VAT obligations. The penalties for late registration generally amount to a certain percentage, calculated from the amount of VAT that should have been remitted to the tax authorities. The ways in which penalties are calculated differ from country to country. If you intentionally or unintentionally fail to meet your VAT obligations, you may also be prosecuted by government authorities.
If Amazon is notified that you have not met your VAT obligations, you may lose your selling privileges on Amazon websites. You will not be able to create listings until you can prove that you comply with VAT regulations.
On the VAT resources website, we have provided some useful information to help you consider your VAT compliance obligations. However, this information is not a comprehensive guide and is not a substitute for tax advice. If you are not sure what your obligations are, we recommend that you seek advice from either the relevant tax authority or an independent tax advisor.
- Typically you have to pay the VAT which you should have paid to the appropriate (EU) tax authorities, plus interest on the VAT from the date it should have been paid. This is usually from the date you should have obtained a VAT registration number, accounted for VAT on your sales and remitted VAT to the tax authorities (despite not charging VAT on your sales during this time).
- If the tax authorities become aware that you have failed to comply with your VAT obligations you may have to pay a financial penalty. The amount of the penalty usually depends on the amount of VAT due and the length of time you failed to meet your VAT obligations. The penalties for late registration generally amount to a certain percentage, calculated from the amount of VAT that should have been remitted to the tax authorities. The ways in which penalties are calculated differ from country to country. If you intentionally or unintentionally fail to meet your VAT obligations, you may also be prosecuted by government authorities.
If Amazon is notified that you have not met your VAT obligations, you may lose your selling privileges on Amazon websites. You will not be able to create listings until you can prove that you comply with VAT regulations.
On the VAT resources website, we have provided some useful information to help you consider your VAT compliance obligations. However, this information is not a comprehensive guide and is not a substitute for tax advice. If you are not sure what your obligations are, we recommend that you seek advice from either the relevant tax authority or an independent tax advisor.
How is VAT charged and reimbursed?
In order to be able to collect VAT, you must first apply for and receive a VAT identification number. Once you are registered for VAT, you are bound by the VAT rules applicable to the EU country in which you are registered. Typically, this means that you must collect VAT on your sales (if applicable) and report that VAT on a VAT-compliant invoice. Please contact your tax advisor if you have any questions about invoicing.
The amount of sales tax that must be remitted to a local tax authority or charged to your customers can be offset against the VAT that is levied on your operating expenses. Please contact a tax advisor to find out what expenses can be offset against VAT.
Please note that you will need to review VAT filing and invoicing regulations for each country in which you register. Although the individual rules are similar, there can be significant differences.
The amount of sales tax that must be remitted to a local tax authority or charged to your customers can be offset against the VAT that is levied on your operating expenses. Please contact a tax advisor to find out what expenses can be offset against VAT.
Please note that you will need to review VAT filing and invoicing regulations for each country in which you register. Although the individual rules are similar, there can be significant differences.
How to register for VAT in multiple countries?
If you store, transport, or sell goods in multiple EU countries, you may also need to register for VAT in multiple countries. In this case, you may need to file VAT returns in multiple countries.
The rules for VAT registration vary from country to country. We recommend that you consult a tax advisor, especially if you store goods in more than one EU country or make distance sales within the EU.
The rules for VAT registration vary from country to country. We recommend that you consult a tax advisor, especially if you store goods in more than one EU country or make distance sales within the EU.
I sell products into an EU country from outside EU (I do not have a business establishment in EU and I do not store goods in EU). Do I need to register for VAT
We currently only support feeds for text customisation for one area and up to 5 lines. Image customisation and product configuration are still a manual one-by-one upload.
I sell products from another country into an EU country. Where do I need to register for VAT?
When selling goods from one EU country to another EU country, you should be aware that VAT rules and rates may vary from country to country. If you store your goods in an EU country, you may be subject to VAT in that EU country. In addition, if you transfer your own goods from one EU country to another, or if Amazon (FBA) transfers your goods from a fulfilment centre to another country that you have designated as the storage location for your products, that transfer may also be treated as a transaction subject, which is included in the VAT return. You are responsible for complying with all applicable VAT obligations, including VAT obligations at the locations of Amazon Marketplaces, the countries from which you deliver your goods, the countries to which you deliver or ship your goods, or other countries, such as importing countries, if you import from non-EU countries.
How soon after crossing the VAT threshold do I need to upload a VAT number in Seller Central?
You should always keep an eye on your account and apply to the applicable tax authority or VAT Services on Amazon for a VAT registration number if you expect to exceed the threshold or be unable to comply with any other VAT registration requirement. As this process takes some time, we recommend that you apply for your VAT registration number well before the threshold is exceeded.
What is the difference between an EU VAT registration number and a local VAT number?
EU VAT registration number: VAT registration number that is validated and listed in VIES. The EU VAT number is preceded by a country code, such as IT for Italy or ES for Spain, which corresponds to the country that issued the number.
Local VAT registration number: A local VAT registration number does not have a country prefix and is in principle only meant to be used for domestic transactions within the country that granted the number (for example, purchases from a domestic supplier).
Local VAT registration number: A local VAT registration number does not have a country prefix and is in principle only meant to be used for domestic transactions within the country that granted the number (for example, purchases from a domestic supplier).
What is a tax identification number?
A tax identification number is the tax identification number officially issued by the country in which the selling partner's company is located. For example, if a company is based in France, then the local tax identification number is the respective SIRET number. If a company is based in China, the local taxpayer identification number is the Uniform Social Credit Code. For individuals, the ID number of the Chinese identity document applies.
The business name registered for my VAT number does not match my Seller Central legal name because of a clerical mistake. What should I do?
We are unable to accept VAT numbers that do not match your registered company name. You will need to contact the relevant tax authority to either update your company name for the registered VAT number or to request a new VAT number for the registered company name in your seller account.
Alternatively, you can change your company name in Seller Central. However, this may entail another account verification process and you will need to provide proof of this in order to get the verification approved.
Alternatively, you can change your company name in Seller Central. However, this may entail another account verification process and you will need to provide proof of this in order to get the verification approved.
Note: Information on this slide does not constitute tax, legal, or other professional advice and must not be used as such. For specific advice on your VAT obligations, we recommend that you consult a tax adviser. Moreover, some legislative changes will occur in January 2021, which might affect the information provided on this page.
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