Yes, a US LLC can sell on Amazon Europe, but forming the company in Delaware or Wyoming is the easy part. What drives the business is what comes next: VAT in every country where you hold FBA stock, the fiscal representative some countries require from non-EU companies, and how the owner is taxed depending on where they live. This guide puts those pieces in order for ecommerce sellers.
What Amazon needs to open the account with an LLC
To verify a seller account in an LLC’s name, Amazon typically asks for the formation document, the EIN, an ID for the beneficial owner, proof of address and a payment method in the company’s name. Exact requirements change over time, so check Seller Central before you start.
- EIN: the LLC’s IRS tax ID, requested with Form SS-4.
- Address and registered agent: a registered agent address usually does not work as the business address for verification; you need a verifiable one.
- Bank or fintech account: in the LLC’s name, with details consistent with the company records.
- Document consistency: name, address and beneficial owner must match across all documents; most verification blocks come from mismatches.
EU VAT: the LLC is not exempt
If an LLC ships goods to an FBA warehouse in Germany, France, Italy or Spain, it has a VAT-relevant operation in that country. It needs a local VAT registration in each country where it holds stock, must file periodic returns and, for cross-border EU sales, should assess OSS or Pan-European storage. Being a US company removes none of these obligations.
Several EU countries also require non-EU companies without a mutual assistance agreement with that country to appoint a fiscal representative to register for VAT. Italy, France and Spain are common examples; check the requirement and cost country by country. In Italy, VIES entry for non-EU companies with a fiscal representative can also require a guarantee, covered in our Italy VAT for Amazon guide.
Imports and customs: EORI and import VAT
If goods reach the EU from China or the US, someone acts as importer. The LLC will need an EORI number and must decide who is the importer of record and how import VAT is recovered. Mistakes here block goods or duplicate costs; see import VAT for Amazon FBA and customs.
How the LLC owner is taxed depending on residence
The LLC owing no US federal income tax does not mean nobody pays tax. A single-member LLC owned by a non-US person is usually disregarded for IRS purposes, but the owner’s country of residence applies its own rules. For Spanish residents the analysis is delicate and discussed in our US LLC for ecommerce guide. It depends on who actually manages the company, where decisions are made and which income is attributed to whom.
Annual obligations in the US
- Form 5472 with pro forma 1120: foreign-owned single-member LLCs must file it yearly even with no income; the penalty for failing is steep. Details in Forms 5472, 1120 and EIN.
- State fees and registered agent: annual report or franchise tax depending on the state.
- Bookkeeping: an income and expense ledger consistent with Amazon settlements, as covered in how to book Amazon settlements.
LLC or European company: when each fits
If you mostly sell in Europe and live in the EU, a European company usually simplifies VAT, VIES and dealings with the tax authority. An LLC fits better with US customers and operations or specific structuring reasons. We compare both in US LLC or Estonian company for Amazon FBA.
Frequently asked questions about selling on Amazon with an LLC
Can I sell on Amazon Europe with an LLC without living in the US? Yes, as long as you pass Amazon verification and comply with VAT in the countries where you hold stock.
Do I need European VAT with an LLC? Yes, if you hold EU stock or make VAT-taxable sales there. The legal form does not change the obligation.
Do I need a fiscal representative? It depends on the country: several require one from non-EU companies without a mutual assistance agreement. Check before registering.
Does an LLC avoid taxes? No. It changes where and how you are taxed, not whether. This guide is informational and does not replace a review of your case by a tax adviser.