With Pan-EU FBA, Amazon can store your goods in warehouses across several European countries. Where your stock sits, you normally need a local VAT number and returns in that country; the One-Stop Shop (OSS) does not replace those registrations. The exact countries depend on your account and the programme you enable on Amazon.
*Reviewed on 1 October 2026. Informational guide, not tax advice.*
What changes when you store in other countries
- Domestic sales from a warehouse to customers in the same country carry local VAT.
- Transfers between warehouses of your own goods are intra-EU transactions.
- Periodic returns in each country where you are registered.
Country guides
How to get the VAT number:
- VAT number in Germany
- VAT number in France
- VAT number in Italy
- VAT number in Spain
- VAT number in Poland
- VAT number in Czechia
- VAT number in Estonia
Confirm in your Amazon account which countries hold your goods; Amazon’s information is the source for that.
Steps
- Check storage countries in Seller Central.
- Get a VAT number in each.
- Enter the numbers in your Amazon account.
- File periodically and reconcile with Amazon reports.
For the general framework, read EU ecommerce VAT.
FAQ
Can I avoid registrations by turning off Pan-EU? It reduces storage countries, but every country with stock still requires registration.
Do you handle it? Yes, see our page on EU VAT returns.
How Data Biz helps
We review which countries need registration and file the returns. Request a free consultation.
Sources and review
VAT rules: European Commission. Storage countries: Amazon Seller Central information. Reviewed on 1 October 2026.