Pan eu vat registration


Hi Folks,

I am a UK seller not yet registered for VAT in the UK. Can I apply for German VAT and enrol in the PAN EU program to store my inventory there? I want to keep my goods only in the german and UK markets. Thanks


You’ll need
An importer of record and fiscal representation in Germany
And EPR registration too

German vat registration I believe is a minimum of 2 years




Hi, Thanks for your reply. Is it a new requirement? I have yet to reach the 85k threshold, so it does not make sense to be vat registered in the UK. What do you mean by 2-year minimum registration for Germany? Could you please explain?


It used to be (not sure if it still is) that you had to be vat registered for at least 2 years in Germany so if after 6 weeks you realise you cannot get stock into Germany etc, you still have to file returns for 2 years
So it’s not to be done on a whim

According to 1 accountant firm specialising, you don’t need uk vat registration however, you need to prove you are a legitimate business so would need to be ltd - proof of business at CH (so maybe vat registered if a ST not sure if tax returns would cover it ?!)

However, as per your other thread, you need to speak with an accountant


I would suggest that you really think about it.
If your not at the stage where you have registered for UK vat, then it’s pretty unlikely, that the various additional costs will make selling in the EU worthwhile.
It could quite easily tip you over the vat threshold as well for the UK, which in turn means further accountancy costs.


Hi, If I get VAT registration for Germany with an Ltd company in the UK, as you mentioned, then is it possible to store my goods in Germany and use the PAN-Europeon program between UK and Germany? Thanks


if you are VAT registered in Germany you can store stock there
but you will need to send the stock to Germany yourself - amazon are not offering that freely atm

you’ll still need EPR, an importer of record and fiscal representation in Germany

YOUR ltd company which according to your previous thread , you haven’t got yet

I strongly advise you to speak with an accountant first and also make sure that you can sell your goods in Germany otherwise you could be greatly out of pocket


Hi, I have already got an Ltd company; just sorting out German VAT registration now,


Have you changed legal entity on amazon ?


I already did; Amazon customer service was brilliant. It took only two days, and listings were deactivated for 1-2 hours.


That’s good, it usually is straightforward if you have all the correct docs

Are you using your own accountant or amazon vat services for German VAT ?


Yes, it is all about how you prepare your docs. If you have everything in hand, it’s a lot quicker; I have a few appointments with german accountants to get as much information as possible before jumping in. For example, I needed clarification if I needed VAT registration for two EU countries for the PAN-Europeon program or if I could register only with Germany and store my goods there.


You can only store stock in the country you have vat registration so if you just have German vat, you can only store stock in Germany

If you have Germany and France, you could send stock to France and amazon will distribute the stock between France and Germany (as long as you allow inventory storage in both in your fba settings)

Have a look at the pan eu seller university videos


I want to start with Germany first. Then, I will extend to France. How long does it take for the VAT number?


According to one site approx 10 weeks - although that obviously may not be current

Have you investigated EPR - Extended producer responsibility too ?

What do you sell ?


I am already registered with LUCID as a sole trader just need to change my details to an Ltd company. I hope that should not be an issue, Home décor.


It used to be that technically you could, but in practice it was impossible to register for an EU VAT number without also being VAT registered in your home marketplace. I don’t know if this has changed.

Remember that once you are VAT registered anywhere, you can no longer apply for VAT exemption status (as Amazon call it) so you’ll be paying VAT on all your UK fees (and unable to recover them) - assuming you’ve already exempted yourself. Also if you are using VAT exemption for invoice generation that will stop so you’ll have to manually create your UK invoices.


This is the info I found which seems to state as a ltd maybe easier - not sure about STs though


Yes, it is not required to be registered for VAT in the United Kingdom. It is however required to proof you are actually a business. A Companies House registration is a great example to show you are a legitimate business.


Hi, Thank you so much for your efforts to find a solution for me. I will update once all is sorted.