VAT registration

Internet retailers selling products to EU shoppers need to be aware their sales may attract foreign VAT.

If you sell products to individuals in other EU countries, VAT can be due in the country of your customer. Delivering products from an Amazon fulfillment centre (FC) in another country may require a foreign VAT registration. Check below if you need a foreign VAT registration.

Ship from Ship to Distance selling threshold VAT registration
FC in home country Home country
Other EU country
N/A
Not exceeded
Exceeded
Home country
Home country
Customer & home country
FC in other EU country Home country

FC country
Other EU country

Not exceeded
Exceeded
N/A
Not exceeded
Exceeded
FC country
Home & FC country
FC country
FC country
Customer & FC country