If you run your business from outside the EU (the UK, the US, Asia or elsewhere) and sell to European customers on Amazon, you will usually have to deal with EU VAT. What you must register, and where, depends mainly on where your goods are physically located when they are sold.
Reviewed on 20 October 2026. Informational guide, not tax advice. Rules differ by country and change; confirm your case with an adviser.
When a non-EU seller needs an EU VAT number
- Stock stored in an EU country (for example through Amazon FBA or Pan-EU): you normally need a VAT registration in each country where your goods are stored.
- Goods shipped from your own stock in one EU country to consumers in other EU countries: the One-Stop Shop (OSS) can cover VAT on those cross-border consumer sales, but not the domestic sales or the local registration in the country of dispatch.
- Goods shipped from outside the EU directly to consumers: import VAT applies, and for consignments up to EUR 150 the Import One-Stop Shop (IOSS) may be an option.
- Selling to businesses (B2B): different rules apply, including VAT numbers validated in VIES.
Do you need a fiscal representative?
Some EU countries require businesses established outside the EU to appoint a tax representative to register for VAT, while others do not. Requirements vary by country and by whether a mutual assistance agreement exists with your country of establishment, so check the country you register in before applying.
Steps to register
- List the countries where Amazon stores your goods (Seller Central).
- Decide which registrations are required and whether OSS applies to your cross-border sales.
- Prepare company documents, proof of address and activity description, usually with certified or apostilled copies and translations.
- Apply in each country and wait for the VAT number; timelines differ by country.
- Add the numbers to your Amazon account and set up periodic filing and bookkeeping.
Common mistakes
- Assuming OSS replaces local registrations where you hold stock.
- Letting Amazon move stock to new countries without checking registrations.
- Charging VAT without a valid number, which can lead to account notices.
- Not reconciling Amazon settlement reports with filed returns.
Related guides
- EU ecommerce VAT and OSS
- Pan-EU FBA: which countries and VAT numbers
- EU VAT numbers by country
- How to choose an Amazon VAT adviser
Need help?
Data Biz is an online tax and accounting practice for ecommerce sellers. Book a free consultation and we will tell you which registrations your situation needs, in English.