Do I have to be VAT register in for example germnay or Spain if we want to sale via FBA or EU| pan as we are UK seller ?

Can anybody help get us up to speed. We enrolled in PAN EU years ago before brexit, before you needed a EU VAT number for Amazon to spread your Prime stock across other countries. We did this for a little bit, and then eventually when we required VAT numbers we got them for Germany, France, and Italy ONLY, we had those options enabled on our PAN EU so that stock would only be sent there. We have basically set it and forget it for years from that point. Avalara did handle the submissions, but now they dont and we are in the process of joining another agent.

Because I have no idea where we are at with this and we only do about 1-2k per month outside of the UK I never gave it much attention.

Getting onboarded with the new provider and they are asking which countries we need representation for. I am thinking just Germany, France and Italy. But think its best to do a quick check with a Multi Country Inventory report. After checking I can see that we have stock currently in Germany, and alarmingly a few units each in Poland, and Spain.

These units, if I am correct represent a requirement to be registered for VAT in Poland and Spain right? We never approved of units being stored here in the past so I dont know why they are there.

Going forward we just want Amazon to spread our stock between EU FCs and to sell the stock for us.

What is the best option going forward, would we need the additional registrations in Spain and Poland now? If we are going to do that, is it just best to register in all the EU countries Amazon currently supports FBA in, so there are no issues like this again?

I have received the following message where Amazon have said as I am UK based I do not need to register for NL VAT.

There has been a lot of discussion on this before.

A) Will Amazon deal with the VAT on B2B sales?

B) Is there a limit to the amount of sales that can be done?

Hello,

In the near future, you'll be required to have an active offer in the Netherlands, in addition to existing listing requirements, for your products to be auto-enrolled in Pan-European Fulfilment by Amazon (Pan-EU FBA). We'll provide at least 30 days' notice before this requirement takes effect.

Amazon sellers such as Songmics have already benefited from expanding to the Netherlands: "We started selling on Amazon Netherlands in March 2020, and since then our performance has been excellent, as we achieved a 50% growth rate. Amazon FBA provides customers with efficient and reliable logistics services, enhances product exposure and conversion rates, and reduces customer service costs for sellers."

Click the link below for a list of your Pan-EU FBA offers that will be required in the Netherlands and select your preferred tool to list them. If you don't have any required offers, learn more about the upcoming change.

If you've enabled Germany as one of your required inventory placement destinations, you'll pay local fulfilment fees for your orders in the Netherlands, which are on average 43% lower than FBA European Fulfilment Network fees.

To support your expansion across Europe, we'll introduce exemptions from Pan-EU FBA listing requirements for products which have an inactive offer in one or two of the required stores due to category-specific requirements (local language requirements), restricted products or blocked accounts. These exemptions will apply for the Netherlands once it's a required store for Pan-EU FBA listings.

Go to Pan-European FBA: How it works for more information on listing requirements or European VAT Education to understand VAT obligations.

Am I required to register for Value Added Tax (VAT) in the Netherlands if I have an active offer on amazon.nl?

Your VAT registration requirements depend on where you are established and your activities:

EU established: If your business is established within the EU, you may be required to account for VAT in the Netherlands:

If you are registered for Union One-Stop Shop (OSS) in your country of establishment, you're required to account for VAT on sales delivered to customers in the Netherlands;

If you're not registered for Union OSS, only fulfil from your country of establishment and your distance sales are below the threshold of EUR 10,000 for sales delivered from your home country on an annual basis within the EU, then you can account for VAT on these sales in your country of establishment. However, if your sales exceed the €10,000 threshold, you're required to account for VAT in the Netherlands through a Netherlands VAT registration number or by registering for Union OSS.

Non-EU established: If you're established outside of the EU, Amazon will account for VAT on supplies of goods to consumers in the EU. There is no obligation to register for VAT in the Netherlands for Pan-EU FBA sales.

Note: The information provided above doesn't constitute tax advice. We recommend that you contact your tax adviser regarding your specific circumstances.