Sell Across Europe

You do not always need a VAT number in every country where you sell, but it depends on your logistics model and sales volume. Under eu e-commerce VAT rules, registration is mandatory in any country where you store inventory (e.g., using Pan-European FBA).

Here are the key rules regarding VAT registration:

1. Storage: If Amazon stores your products in warehouses in Germany, France, Italy, or Spain, you must register for VAT in those specific countries.
2. Distance selling (OSS): If you ship goods from Poland to customers across the EU and exceed the €10,000 annual cross-border sales threshold, you can report VAT via the One Stop Shop (OSS) procedure in Poland instead of registering in each destination country.
3. Local thresholds: Registration is also required if you exceed local sales thresholds in a specific country, although OSS has largely simplified this process.

Participating in the Sell Across Europe (Pan-European FBA) program does not incur an additional subscription fee beyond the standard professional plan (165.91 pln excl. VAT/month), but there are specific operational costs to consider.

The main cost categories are:

1. Fulfillment fees: Under Pan-European FBA, you pay local fulfillment rates in the destination country (e.g., German rates for shipping to a German customer), which is cheaper than cross-border shipping from Poland (EFN).
2. Storage fees: You pay for storing inventory in Amazon fulfillment centers across europe.
3. VAT compliance costs: Registering and filing VAT returns in multiple countries incurs accounting costs (Amazon offers VAT services on Amazon to simplify this).
4. Referral fees: Standard referral commissions apply for each product category, regardless of the country of sale.