Amazon EU VAT Compliance Checklist for Ecommerce Sellers

Running an Amazon business across Europe means keeping several VAT obligations in order at once. This checklist helps you see what to verify, whether you sell from one country or use Pan-EU FBA.

Reviewed on 20 October 2026. Informational guide, not tax advice. Rules differ by country and change; confirm your case with an adviser.

Registrations

  • VAT number in every country where Amazon stores your goods.
  • OSS registration if you make cross-border consumer sales from EU stock and it applies to you.
  • Valid VAT numbers entered in your Amazon VAT settings.
  • EORI number if you import goods into the EU.

Returns and payments

  • A calendar of filing dates for each country (monthly, quarterly or annual).
  • OSS return and payment on the quarterly deadlines.
  • Intra-EU transfers of your own stock declared correctly.
  • Reconciliation of Amazon VAT reports with your returns.

Evidence and bookkeeping

  • Amazon VAT Calculation Reports and settlement reports stored by period.
  • Supplier invoices with valid VAT numbers, checked in VIES.
  • Import documents and customs declarations for goods brought into the EU.
  • Books that separate countries, currencies and marketplaces. See how to book Amazon settlements.

Account health

  • Respond to Amazon VAT notices within the deadline.
  • Keep company and address details consistent with your registrations.
  • Prepare documents for verification requests: see seller account verification.

Related guides

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.

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