Guide · chapter 03 / 08

Amazon taxes in Europe: VAT, OSS and EPR obligations

Daniel Pawłowski · Amazonway · 10 min read

Legal position as of 23 September 2026. This chapter sorts out the obligations; it does not replace a tax adviser. Every claim carries its source, and where amounts depend on your own case we say so rather than quote a “market average".

Short answer

As long as you ship from your home country, sales to consumers elsewhere in the EU are settled at home, and above 10,000 EUR a year you can report them through OSS, one return instead of a registration in every country. Once stock goes into a warehouse abroad (FBA in Germany, Pan-EU), you need a VAT number there, because moving your own goods and selling domestically from that warehouse fall outside OSS. Separately from VAT, every destination country requires EPR registration for packaging, and often for electronics and batteries too.

Why taxes are key to selling on Amazon

On Amazon, paperwork is not a matter between you and the tax office alone. The platform carries part of its sellers' obligations itself, so it checks them. In Germany a marketplace operator is liable for sellers' unpaid VAT unless it holds the required seller records (§ 25e UStG). For packaging, German platforms are legally required to check LUCID registration (ZSVR), and in France the platform itself becomes the producer if a seller cannot show their own number (ADEME).

The practical effect is simple: gaps do not end with a letter from the authorities six months later, but with a listing switched off in the panel. Usually at the worst moment, because platforms clean up their data before peak season.

VAT on Amazon: the basics

It all comes down to one question: where does the parcel physically leave from. That decides where you pay VAT and where you must be registered.

Shipping from your home country to EU customers

For a business established in one EU country that ships from that country, there is a single EU-wide threshold of 10,000 EUR a year for distance sales to consumers in other member states (VAT Directive, Art. 59c). Below it you charge your home VAT. Above it you charge the VAT of the customer's country, at its rates.

An important caveat: the threshold applies only to goods shipped from your home country. Sales from a warehouse in another EU country to customers in a third country are taxed in the customer's country from the first unit.

A warehouse abroad changes everything

Sending your own stock to a warehouse in another EU country counts as an intra-Community transfer of own goods (VAT Directive, Art. 17): a supply in your home country and an acquisition in the warehouse country. On top of that come domestic sales, for example from a German warehouse to a German customer. Both require a VAT number in the storage country.

👉 Key rule: before you send stock to FBA in another country, check that you have a VAT number there. The reverse order ends in a block.

VAT OSS: a simplified procedure

OSS (One Stop Shop) has applied since July 2021. It lets you report distance sales to consumers across the EU in one quarterly return at home, instead of registering for VAT in every customer country. Using it is optional: it is a convenient way to account for the customer country's VAT, not a separate obligation (Your Europe).

What OSS covers

B2C sales from your home country to other EU countries, above the 10,000 EUR threshold.
B2C sales from a warehouse in one EU country to a customer in another, for example from FBA in Germany to a customer in France. The European Commission explicitly allows such sales to be declared in OSS (European Commission, OSS).

What OSS does not cover

Domestic sales in the warehouse country, from Germany to a customer in Germany. Those go on the local VAT return (European Commission, OSS).
Transfers of your own goods between warehouses in different countries.
B2B sales, which follow their own rules.

👉 In practice: OSS does not “stop working" with FBA abroad. It still settles sales shipped to other countries, but it does not replace the local registration you need in the warehouse country anyway.

VAT registration in EU countries (FBA and Pan-EU)

The duty to register locally arises when your goods sit in a warehouse in another country. It is not about a “fixed place of business", but about two specific transactions: the transfer of your own stock and domestic sales from that warehouse.

When you must register locally

FBA in one country, for example Germany: registration in Germany.
Pan-EU: Amazon spreads stock across several countries, so you need a VAT number in every country where your goods may be stored.
A 3PL warehouse abroad: the same logic as FBA.

Cost and timing: what cannot be stated upfront

We do not quote amounts or registration times, because they depend on the country, the office, how complete the documents are and whether an agent handles the registration. Ranges circulating online rarely have a source. One thing is certain: registration is only the start, and the recurring cost is the returns, filed at the frequency the local tax office sets. We apply the same one-off versus recurring logic in our piece on what another marketplace really costs.

Reporting obligations

VAT returns in every country of registration.
A quarterly OSS return at home, if you use it.
Recapitulative statements for intra-Community supplies, including transfers of own goods.
Intrastat, if you exceed the national statistical thresholds.

Which Seller Central reports your accountant needs every month, and how to book Amazon payouts, is covered in our piece on accounting for Amazon sales.

Amazonway support

VAT registrations in several countries at once?

Every warehouse in another country means a separate registration, separate deadlines and separate correspondence with the tax office. We run this area together with OSS and EPR registrations, and track the deadlines on the seller's side.

See how we handle VAT and EPR registration →

EPR (Extended Producer Responsibility): an obligation separate from VAT

EPR means that whoever places a product on a country's market pays for the collection and treatment of its waste. For a cross-border seller one thing matters: in distance selling, you are the producer in the legal sense, not just the factory. The obligation exists whether you ship from home or from FBA.

Waste streams it covers

Packaging: practically everyone who ships parcels.
Electrical and electronic equipment (WEEE).
Batteries, including those built into a product.
In France many more categories: Amazon lists 19 EPR categories there, from furniture and textiles to toys (sell.amazon.fr).

Germany: each stream with a different body

Packaging is registered in LUCID (free of charge) plus a contract with a dual system. Equipment and batteries are registered with stiftung ear: 9.50 EUR net per device type and brand, 32.80 EUR net per quarter, and 16.40 EUR net per battery type plus 3.80 EUR per quarter (stiftung ear, as of 23 September 2026). A company without an establishment in Germany can register equipment and batteries only through an authorised representative (stiftung ear).

France: the IDU number comes via a compliance scheme

France has one producer register run by ADEME, and the duty to hold an IDU (identifiant unique) has applied since 1 January 2022, separately for each filière, or waste stream (ADEME). The order is the reverse of Germany: first a contract with a compliance scheme, which registers you, then the number. You cannot obtain it yourself.

Since 12 August 2026 the EU Packaging and Packaging Waste Regulation (PPWR) applies, requiring a representative for packaging in every country where the producer is not established. The full picture for Germany, France, Italy and Spain, with the order of steps, is in our guide to EPR registration by country.

How Amazon controls VAT and EPR

VAT

You enter VAT numbers in the account's tax information. With FBA abroad, Amazon expects a number from the storage country, and in Germany it has a legal reason to, since without the seller's data it would be liable for their tax itself (§ 25e UStG). Mismatched data, such as a different company name in the VAT register than on the account, is a common trigger for re-verification.

EPR

EPR numbers go into the compliance section of the seller account. Amazon describes the consequence of a missing number identically for Germany and France: the platform may deactivate non-compliant listings or comply on your behalf (sell.amazon.de, sell.amazon.fr). The second option is not free; the cost of complying for you ends up being paid by someone.

A trap to watch: Amazon's German panel collects numbers for packaging and equipment, but the battery registration duty exists whether or not the platform asks for it. Compliance with the panel is not the same as compliance with the law.

The most common seller mistakes and how to avoid them

1. Stock sent to FBA before VAT registration

Goods reach a German warehouse, start selling, and there is no VAT number. How to avoid it: number first, shipment second. With Pan-EU, check the list of countries Amazon may move your stock to.

2. Assuming OSS replaces registration

OSS settles sales shipped to other countries, but not domestic sales from the warehouse or stock transfers. How to avoid it: with FBA abroad, plan for both: a local number and OSS for the rest.

3. Applying the 10,000 EUR threshold to shipments from a foreign warehouse

The threshold covers only goods shipped from your home country. Sales from a German warehouse to a French customer are taxed in France from the first unit. How to avoid it: split sales in your reports by country of dispatch.

4. EPR registration “when Amazon reminds you"

The reminder usually arrives with a deadline, and in France registration itself first requires a contract with a compliance scheme. How to avoid it: map the waste streams per product before launching in a new market, not after the first block.

FAQ: common questions about VAT and EPR

Does OSS exempt me from VAT registration in Germany with FBA?

No. OSS covers sales shipped from the German warehouse to customers in other EU countries, but sales to customers in Germany and the transfer of stock into Germany require a German VAT number.

Is OSS mandatory once I pass 10,000 EUR?

No. Above the threshold, charging the customer country's VAT is mandatory. OSS is the optional way to account for it in one return at home instead of registering in every country.

Does the 10,000 EUR threshold apply to sales from an Amazon warehouse abroad?

No. It applies only when goods are shipped from the country where your business is established. Sales from a warehouse in another member state are taxed at destination from the first unit.

What does EPR cost in Germany?

LUCID registration is free, and the dual-system contract depends on the weight and type of packaging. Registering equipment with stiftung ear costs 9.50 EUR net per type and brand plus 32.80 EUR net per quarter; batteries 16.40 EUR net per type plus 3.80 EUR per quarter. Add the fee of the authorised representative, without whom a foreign company cannot register equipment.

Who issues the EPR number in France?

The IDU is issued in ADEME's register, but under a collective scheme it is the compliance organisation you sign with that registers you. Each stream has its own number, except packaging and paper, which share one.

Summary and next steps

The order that works: start by shipping from home with OSS, get a VAT number in the warehouse country before stock goes there, and register EPR in every destination country from the first parcel. VAT depends on where goods leave from. EPR depends on where they arrive. They are two independent obligations, and missing either one stops sales just the same.

The next chapter of the guide covers listing a product and optimising the offer. If you would rather have someone run the registrations for you, we describe that on our EPR and VAT registration page.

Find out with us which numbers you are missing →