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Official guide to European Value Added Tax
Compliant, fast, and easy!Sell to tens of millions of customers in Europe!
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VAT service on Amazon
European Value Added Tax (VAT) Basics
WHAT IS VAT
Value Added Tax is a critical first step for selling in Europe. The following content will help you understand tax policies across Europe and quickly launch your business in Europe!
What is Value Added Tax (VAT)?
European Value Added Tax (VAT) is a type of tax levied on consumer spending. It is collected by VAT-registered sellers for their sales within Europe and paid to national tax authorities through VAT returns. Whether you need to pay VAT depends on factors such as where the company is registered, the VAT thresholds in European countries, and whether you have local inventory.
VAT compliance requirements across Europe
How do sellers determine VAT obligations?
HOW TO DO VAT
If your company is established outside the UK/EU and holds inventory in the UK/EU, you are required to meet VAT obligations:
VAT registration
If you have inventory in the UK or EU, you need to apply for a VAT number in the country where the inventory is located
Comprehensive filing
Filing includes not only sales records, but also EU inventory transfer records, such as Value Added Tax returns, EC sales lists, Instrastat, and all locally required reports.
Pay taxes on time
Pay the applicable taxes based on your filing by the deadline
Get 1-on-1 European compliance support from an Amazon Compliance Manager
VAT service on Amazon
When you sell on Amazon’s Europe marketplace, you’ll usually go through the following three VAT-related stages. “Learn more” to see seller “Steve”’s case and learn the specific steps for each stage.
Filing stage
Submit Value Added Tax returns, with overpayments refunded and shortfalls made up
*The compilation of relevant laws, regulations, policies, and registration requirements is for reference only, is not exhaustive, and does not represent Amazon’s interpretation of such laws, regulations, policies, and registration requirements, or legal or tax advice. If you have any questions about relevant laws, regulations, policies and registration requirements, please contact your competent authority or your legal and tax advisor.
Please note that VAT registration in some European countries may take a long time, so please prepare your registration materials in advance and follow up on the progress.
country/region
VAT registration time required
(Domestic Tax ID + EU Tax ID)
(Domestic Tax ID + EU Tax ID)
EORI registration time required
Italy
1 week
4–12 weeks
Germany
8-12 weeks
4-8 weeks
United Kingdom marketplace
12-24 weeks
1-2 weeks
France
4-12 weeks
1-2 weeks
Spain
8-16 weeks
1-2 weeks
Poland
4-8 weeks
1-2 weeks
Czechia
1-4 weeks
2-3 weeks
Austria
6-8 weeks
2–3 weeks
Netherlands
2-6 weeks
2-4 weeks
Sweden
8-16 weeks
-
Belgium
4-8 weeks
-
Ireland
6-10 weeks
-
*All data is from third-party tax service providers and does not represent Amazon's views. For the specific registration period, it is recommended that you consult your tax service provider before registration and maintain communication with the tax service provider during the registration process.
VAT service on Amazon
VAT services on Amazon
The official Value Added Tax compliance solution simplifies taxes, supports Value Added Tax registration and filing in seven European countries, helps you achieve efficient VAT compliance in Europe, and gives you more time to focus on growing your business!
One-stop coverage and efficient compliance
VAT registration
Comprehensive filing
Pay on time
Comprehensive filing is critical to avoid audits or even fines from European tax authorities, or impacts on your selling privileges
Three advantages, worry-free VAT compliance
Highly recognized by tax authorities
Lower the risk of tax audits*
Lower the risk of tax audits*
Pay monthly
Europe with flexible cancellation
Seven marketplaces
Europe with flexible cancellation
Seven marketplaces
Tax data automatically generated
Comprehensive coverage of declaration types
Help you stay compliant with precision
Comprehensive coverage of declaration types
Help you stay compliant with precision
*Based on statistics for sellers who received audit notices from tax authorities in 2022, the proportion of sellers audited who did not use VAT service on Amazon was 2 times higher than the proportion of sellers audited who used this service. This data is based on Amazon’s internal analysis and is for reference only. Please refer to actual information or information from the relevant authorities. It does not constitute any tax, legal, or other professional advice and must not be used as such.
The service covers 7 countries, making it easy to expand your business
United Kingdom
Germany
France
Italy
Spain
Poland
Czechia
Register for a UK VAT number
The standard grace period is 90 days. With VAT service on Amazon, it is automatically extended by 30 days to 120 days without needing to apply.
Limited-time double offer—stacked discounts
1. When filing in the fifth, sixth, and seventh countries/regions, you can save 5%, 20%, and 30% on the total filing fees, respectively!
2. [Special promotion]: Subscribe to VAT service on Amazon by 12/31/2023 to get 50% off monthly VAT filing fees in the UK and
50% off monthly VAT filing fees in the UK and Germany.
2. [Special promotion]: Subscribe to VAT service on Amazon by 12/31/2023 to get 50% off monthly VAT filing fees in the UK and
50% off monthly VAT filing fees in the UK and Germany.
Get 1-on-1 European compliance support from an Amazon Compliance Manager
VAT service on Amazon
Service details
VAT registration
Step 1: register and customize your subscription
Select the country/region where you want to register VAT and add any existing VAT numbers to Seller Central.
Step 2: Collect and provide information
Complete the unified questionnaire, collect supporting documents according to the detailed checklist, and have the tax service provider upload them for verification.
Step 3: Submit documents
Download and sign the completed application form, then send it to the tax service provider, who will submit your application to the tax authority.
Step 4: Get your VAT registration number
After you receive your VAT registration number and German tax certificate, they will be added to your Seller Central account. You'll be able to download your VAT registration certificate directly from the status dashboard and click “Start VAT Filing” to begin your VAT filing.
Select the country/region where you want to register VAT and add any existing VAT numbers to Seller Central.
Step 2: Collect and provide information
Complete the unified questionnaire, collect supporting documents according to the detailed checklist, and have the tax service provider upload them for verification.
Step 3: Submit documents
Download and sign the completed application form, then send it to the tax service provider, who will submit your application to the tax authority.
Step 4: Get your VAT registration number
After you receive your VAT registration number and German tax certificate, they will be added to your Seller Central account. You'll be able to download your VAT registration certificate directly from the status dashboard and click “Start VAT Filing” to begin your VAT filing.
VAT filing
Once you have your VAT registration number, you need to complete a one-time setup and a 5-step process to complete your VAT filings for VAT service on Amazon.
One-Time Setup: Set up your VAT reporting account and begin filing by providing some additional product information.
5-step process
1) Review your Product Tax File
The Product Tax File contains detailed information for all products sold, refunded, or returned in the Amazon VAT Services on Amazon filing countries in the past 3 months.
2) Review the AVTR
The AVTR provides VAT information about transactions that occurred in countries subscribed to VAT service on Amazon.
3) Review other VAT reports and add any non-Amazon transactions
Other VAT reports include information about your non-Amazon sales, refunds, returns, payments, EU cross-border inventory movements, purchases, or imports. If you haven't activated the VAT calculation service, it may also already include your Amazon sales and refund transactions. You need to add transactions outside Amazon so they can be included in your monthly filings!
4) Review filing documents
You then need to review the filing documents. In the filing documents, you can see a summary of the VAT liability for each country, as well as the status and deadline for each filing.
5) Pay VAT
Once the tax agent has generated the VAT return, you will be able to view the VAT to be paid and the payment due dates for each country on the VAT service on Amazon portal. This payment process is not automatic, and you must make the payment yourself.
One-Time Setup: Set up your VAT reporting account and begin filing by providing some additional product information.
5-step process
1) Review your Product Tax File
The Product Tax File contains detailed information for all products sold, refunded, or returned in the Amazon VAT Services on Amazon filing countries in the past 3 months.
2) Review the AVTR
The AVTR provides VAT information about transactions that occurred in countries subscribed to VAT service on Amazon.
3) Review other VAT reports and add any non-Amazon transactions
Other VAT reports include information about your non-Amazon sales, refunds, returns, payments, EU cross-border inventory movements, purchases, or imports. If you haven't activated the VAT calculation service, it may also already include your Amazon sales and refund transactions. You need to add transactions outside Amazon so they can be included in your monthly filings!
4) Review filing documents
You then need to review the filing documents. In the filing documents, you can see a summary of the VAT liability for each country, as well as the status and deadline for each filing.
5) Pay VAT
Once the tax agent has generated the VAT return, you will be able to view the VAT to be paid and the payment due dates for each country on the VAT service on Amazon portal. This payment process is not automatic, and you must make the payment yourself.
Fiscal representative
As described in the “Tax Agent” section above, if you are a non-EU Selling partner, you will need to appoint a tax agent (also known as a “fiscal representative”) in certain EU countries to register for VAT.
The countries that require a fiscal representative are France, Italy, Spain, and Poland.
If you need to register in any of these countries, your tax service provider will support you together with a fiscal representative as part of VAT service on Amazon.
The countries that require a fiscal representative are France, Italy, Spain, and Poland.
If you need to register in any of these countries, your tax service provider will support you together with a fiscal representative as part of VAT service on Amazon.
Free UK and/or EU EORI numbers provided
**Free EORI service is provided by your tax service provider. Your tax service provider will also help determine the appropriate EU country/region to apply for an EU EORI number.
Get relevant information in real-time through Seller Central
Get real-time updates on your Value Added Tax reporting obligations and payment deadlines through Seller Central
Sworn translations
Automated reporting - Intrastat, EC sales lists, and all locally required reports
Disclaimer:
a) Amazon VAT Consolidation Services does not provide support for VAT reporting related to telecommunications services, television and radio broadcasting services, and electronic services. These matters are supported in the Mini One Stop Shop (MOSS) program. To learn more about the MOSS scheme and the MOSS registration process, visit the dedicated page on the European Commission’s official website. Please contact your local tax service provider for further assistance on these matters.
b) VAT registration and filing services are not provided in the country of establishment of your business. Therefore, after this regulation takes effect, VAT service on Amazon does not support generating or submitting One-Stop Shop (OSS) reports. However, Amazon will help you identify the transactions that should be included in your OSS return. These transactions will be excluded from the VAT reports prepared by VAT service on Amazon, and you will need to work with your domestic tax agent to file your OSS return. Please contact your domestic tax agent to obtain an OSS number and file your OSS return.
a) Amazon VAT Consolidation Services does not provide support for VAT reporting related to telecommunications services, television and radio broadcasting services, and electronic services. These matters are supported in the Mini One Stop Shop (MOSS) program. To learn more about the MOSS scheme and the MOSS registration process, visit the dedicated page on the European Commission’s official website. Please contact your local tax service provider for further assistance on these matters.
b) VAT registration and filing services are not provided in the country of establishment of your business. Therefore, after this regulation takes effect, VAT service on Amazon does not support generating or submitting One-Stop Shop (OSS) reports. However, Amazon will help you identify the transactions that should be included in your OSS return. These transactions will be excluded from the VAT reports prepared by VAT service on Amazon, and you will need to work with your domestic tax agent to file your OSS return. Please contact your domestic tax agent to obtain an OSS number and file your OSS return.
Get 1-on-1 European compliance support from an Amazon Compliance Manager
VAT service on Amazon
Get 1-on-1 Europe compliance support from Amazon Compliance Manager
VAT service on Amazon
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