European VAT registration requirements

We require you to submit a valid Value Added Tax (VAT) registration number if you hold one, or are required to hold one’. We want this to comply with government tax authority requirements, to ensure that VAT is applied to your sales accurately and consistently, and to help ensure that you’re meeting your VAT obligations.

You must ensure that the VAT registration number-related information ("tax information") provided in Seller Central, VAT registration number, name and address, matches the data held by tax authorities.

If the tax information is invalid, missing or doesn’t match the information held by the tax authorities, your selling privileges might be removed in the affected stores. You may be granted a minimum time to meet these requirements.

Registration obligations vary by tax jurisdiction and include the following non-exhaustive examples. We recommend that you contact your tax adviser to understand your VAT obligations in each country that you sell or store inventory in, along with the current monetary thresholds that may apply to registration requirements.

You must provide us with a valid VAT registration number where any of the following apply:

• You make B2C or B2B in-country sales exceeding an applicable VAT registration threshold for that country. Here, you must provide a valid VRN registration for that country.
• You ship more than EUR 10.000 of cross-border B2C sales across all EU countries combined. Here, you must provide either i) a Union One Stop Shop (UOSS) enabled VAT registration number for the country in which you have your place of establishment, or ii) a valid VAT registration number for all countries you are shipping to. To confirm your VAT registration number is UOSS enabled, go to Tax settings and complete the UOSS declaration.
• You ship cross-border B2B sales from one EU country to another EU country. Here, you must provide a cross-border enabled (VIES) VAT registration number for the ship-from country. You may also need to provide a valid VAT registration number in your ship-from country, depending on your circumstances, and particularly if you are not established in that ship-from country. To verify your shipping address, go to Shipping Settings.
• You are holding inventory in the Fulfilled by Amazon (FBA) programme. Here, you must provide a valid VAT registration number for every country where you have/held inventory. To verify the countries where you have enabled FBA, go to Fulfilled by Amazon.

Amazon uses information we hold about you to determine whether or not you require a VAT Registration Number. If you disagree with Amazon's assessment, you can request an exemption through Account Health dashboard.

You must provide any VAT registration number with accurate tax information to Seller Central. This includes the following information:

• Provide any relevant country VAT registration number which is not yet provided to Amazon.
• Check that any VAT registration number already provided in Seller Central is valid and up to date.
• Ensure that your company name and address associated with the VAT registration number in Seller Central match the information held in the applicable tax authority’s records.
• Ensure that whenever your VAT registration number address is different to your Registered Business address, you provide Amazon with the required information on Seller Central.

The time granted will depend on what you are required to provide and update. We recommend that you carefully check your performance notification in your Account Health dashboard for this information.

If you need additional time to meet the requirements, you can request an extension through the Account Health dashboard. When applying for an extension, you’ll be asked to provide supporting evidence. For more information, go to European VAT Registration requirements documentation.

If, after receiving notice from Amazon, you don’t provide the required VAT information in Seller Central Tax settings or, if there’s a discrepancy between the information in Tax settings and the information in the tax authority’s records, your selling privileges will be restricted.

• If your VAT registration number and tax information cannot be validated in an EU/UK country that is your country of establishment, your selling privileges and inventory storage will be restricted in all of the EU/UK stores. This includes a UOSS-enabled VAT registration number issued by your country of establishment.
• If your VAT registration number and tax information cannot be validated in an EU/UK country that is not your country of establishment, your selling privileges and Fulfilled by Amazon (FBA) inventory storage will be restricted in that country.

To provide valid VAT registration information, follow these steps:

1. Go to Tax Settings.
2. Click Add a VAT/GST registration number.
3. Select the country for which you want to provide a VAT registration number
4. Add the number.
5. Add the address linked to your VAT registration number.
   Note: Ensure that your address has an address type assigned.

To verify the address linked to your VAT registration number, follow these steps:

1. Go to Tax Settings.
2. Click Edit on the VRN you want to verify or edit.
3. Select the correct address and then click Edit.
4. If you want to change the associated address, click Add a different VAT/GST registration number address.

The address in Seller Central that’s associated with your VAT registration number must match one of the following addresses:

Registered business address. Your default legal address that is recognised by government and tax authorities for, among other things, notifications. For companies, this may be your registered business address. For individuals, this may be where you live.

Representative of VAT group. Use this address if your VAT registration number is registered to your VAT group’s address, which is not the same as your legal address.

Tax representative. The address of a tax representative who is appointed by you as a point of contact for the local tax authority.

Tax authority. An official address of a tax authority office in the country of the VAT registration number.

Service provider. The address of your service provider responsible for the management of your tax filings.

Other. Use this option when the address associated with your VAT registration number does not fall into any of the above options.

If you provide an address that is not your registered (legal) business address, we may require proof showing how that address is related to your business.

1. Go to Business and contact information.
2. Click Expand next to your legal entity name.
3. Update your legal business name.
4. Click Save and then Submit for verification.

1. Go to Business and contact information.
2. Click Expand next to your legal entity name.
3. Update your address.
4. Click Save and then Submit for verification.

If you’ve identified incorrect information in your VAT confirmation, you must contact the respective tax authority to request an update. You can do so by visiting the following links:

• The EU: European Commission – National tax websites
• The UK: Gov.uk – How Value Added Tax (VAT) works
• Norway: The Norwegian Tax Administration – Value Added Tax (VAT)
• Switzerland: Federal Tax Administration – Value Added Tax (VAT)

The Verified-Pending Action state is an internal state that determines your VAT registration number is currently undergoing validation or a name and/or address mismatch has been found.

We will get in touch via a dedicated performance notification or action panel on the Account Health dashboard in case we require your input to edit some of the information. No action is needed from your side if you have not been notified by Amazon.

Once your VAT registration number is fully verified it will be updated to the Verified state.