What VAT number do I need before I can start selling on Amazon Europe?

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Jason van de Zande

If you want to start selling on Amazon Europe in 2026, you typically need an EU VAT number in at least one EU country, and in many setups you will also need additional local EU VAT registrations where you store inventory or have other taxable obligations. The exact VAT number you need depends on where your goods are located and how you fulfill orders.

The biggest deciding factors are whether Amazon stores your stock in the EU, whether you use cross-border fulfillment, and whether you ship from outside the EU directly to consumers. Amazon may also request VAT details to keep listings active and to support VAT-compliant invoicing and reporting.

The questions below break down Amazon Europe VAT number requirements, EU VAT registration for Amazon sellers, and the practical OSS vs IOSS choices.

What VAT number do I need to start selling on Amazon Europe?

To start selling on Amazon Europe, you generally need a VAT number issued by an EU Member State if you make taxable supplies in the EU, such as selling goods located in the EU to EU customers. Many sellers begin with one EU VAT registration, then add more VAT numbers if they store inventory or create VAT obligations in other countries.

In practice, the VAT number for EU marketplaces you need depends on your fulfillment model:

  • If your inventory is stored in an EU country, you usually need a local VAT registration in that country because holding stock commonly creates VAT obligations there.
  • If you sell cross border within the EU to consumers, you may be able to report those distance sales through OSS instead of registering everywhere, as long as you meet the OSS conditions.
  • If you ship from outside the EU directly to consumers, you may need IOSS for eligible low value consignments, or use other import VAT handling methods depending on the shipment and seller of record setup.

Also separate VAT from product compliance. VAT registration helps you handle tax, but Amazon and EU rules can also require an EU-based economic operator for product safety compliance for many consumer products, especially under the General Product Safety Regulation (EU) 2023/988 (GPSR).

When do I need a local EU VAT registration versus using the One Stop Shop (OSS)?

You need a local EU VAT registration when your business has VAT obligations in a specific Member State, most commonly because you store inventory there or make domestic sales there that are not covered by OSS. You can use the One Stop Shop (OSS) to report eligible cross border B2C sales within the EU, which can reduce the need for multiple VAT registrations.

Here is the practical way to think about EU VAT registration for Amazon sellers:

  • Use local VAT registration when you hold stock in a country, move goods into that country, or make taxable transactions that require local reporting.
  • Use OSS when you sell goods to consumers in other EU countries and the sales qualify as intra EU distance sales that OSS is designed to cover.

OSS is a reporting simplification, not a universal replacement for local VAT numbers. If Amazon fulfillment places inventory in multiple countries, you may still need multiple local VAT registrations even if you also use OSS for cross border consumer sales.

Do I need IOSS for Amazon Europe, and how is it different from OSS?

You may need IOSS if you sell goods shipped from outside the EU directly to EU consumers in consignments that qualify for IOSS, because IOSS lets VAT be collected at checkout and declared through a single IOSS return. OSS is different: it covers certain intra EU B2C sales where goods are already in the EU.

To make the OSS vs IOSS distinction clear:

  • IOSS applies to distance sales of imported goods into the EU, typically when the goods start outside the EU and ship to an EU consumer. It is designed to simplify VAT collection on eligible low value consignments and speed up delivery by reducing surprises at import.
  • OSS applies to distance sales within the EU, where the goods are already in free circulation in the EU and you sell cross border to consumers in other Member States.

Whether Amazon requires IOSS details depends on how you fulfill orders and who is responsible for import formalities. If you ship direct to consumers from outside the EU, IOSS often becomes a key part of EU VAT compliance for e-commerce, but it is not the only possible approach. The correct setup depends on your supply chain, Incoterms, and marketplace model.

How [COMPANY] helps with VAT and EU compliance for selling on Amazon Europe?

[COMPANY] helps Amazon sellers align VAT setup with EU market access compliance by clarifying which VAT numbers are needed for your fulfillment model and by covering the EU-based economic operator requirements that often sit alongside tax obligations. We focus on practical, audit-ready processes so you can keep listings active and respond quickly to authority or platform requests.

  • VAT readiness support by mapping your Amazon Europe flows to likely VAT registration needs, including when OSS vs IOSS may apply
  • EU Responsible Person services under GPSR for consumer products that require an EU-based economic operator
  • Independent EU Authorized Representative services where applicable, including clear role separation between AR and RP obligations
  • Documentation handling with structured checks for required product safety documents and secure availability for market surveillance requests
  • Regulatory liaison with EU authorities, aligned with the Market Surveillance Regulation (EU) 2019/1020 (MSR) role expectations, including RP notification of risks to the manufacturer under Article 4

To get a clear plan for your Amazon Europe VAT number and compliance requirements, review our EU compliance services and then contact our team to discuss your products and fulfillment setup.

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