If you sell on Amazon through a Spanish sole-trader business or SL and want to reach several EU countries, there are two usual ways to organise stock: Pan-EU FBA, where Amazon spreads your goods across warehouses in several countries, and EFN (European Fulfilment Network), where you keep stock in one country and Amazon ships from there to the others. The choice changes your VAT obligations.
Pan-EU FBA: stock in several countries
With Pan-EU your goods end up stored in different countries. That normally means registering for VAT in each country where stock sits and filing returns there. In return you deliver faster and sell with local pricing and lead times. Details in VAT numbers in Europe by country.
EFN: stock in one country
With EFN you keep stock in one country and Amazon ships from there to customers in other countries. It reduces the number of VAT registrations, but sales to consumers in other EU countries still follow their own rules: the €10,000 threshold and the One-Stop Shop (OSS). Shipping costs are usually higher than with local stock.
What changes for a sole trader or SL
For VAT, nothing fundamental: the logistics model decides where you register, not your legal form. What changes is the paperwork each country asks for at registration. See EU VAT registration as a sole trader or SL.
How to decide
- Few products and one main market: EFN with a single country is often enough.
- Several markets with steady sales: Pan-EU can justify the cost of VAT registrations.
- Unsure about one country: check its tax office requirements first; they change over time.
How we help
We register your VAT in each country and file your returns, with the official proof of every filing. Registration is a one-off fee per country (from €280 for Germany, France, Italy and Spain) and returns start at €60 per month per country. We confirm scope and price in writing before we start. Tell us your case.
Official sources: European Commission, Taxation and Customs · VIES · Spanish Tax Agency.