EU VAT & EORI

Let's structure VAT and customs for your European operation around your sales model.

EU VAT and customs obligations depend on where goods are stored, how they move, how they're sold and which entity carries out the transactions. We build the structure around that flow.

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Not one registration

In the EU, VAT doesn't mean a single registration.

VAT rules are largely harmonised at EU level, but registration and filing obligations can arise separately in each Member State where transactions take place. A VAT number in one country doesn't cover stock or local sales in others.

What can matter

Sales countries
Stock countries
Direction of shipment
Customer type
Company establishment

Stock location

Where's the stock? That's where the VAT analysis starts.

Holding stock for sale in a Member State and selling to customers there generally requires a local VAT registration. Moving your own stock to another Member State can create further obligations.

What can have an effect

Amazon FBA
Local warehouses
Cross-border stock movements
Several Member States

01Registration types

Local registration, OSS and IOSS meet different needs.

OSS and IOSS simplify reporting; they don't replace a local VAT registration and don't apply to every sales model.

Local registration, OSS and IOSS meet different needs.
	LocalCountry VAT registration	OSSOne Stop Shop	IOSSImport One Stop Shop
What it's for	Local transactions such as selling from stock to customers in that country, imports and stock transfers	Reporting VAT on cross-border distance sales to EU consumers through a single portal	Charging VAT at the point of sale on consignments of up to €150 shipped to EU consumers from outside the EU
Who uses it	Businesses transacting in the country where the obligation arises	Sellers established inside or outside the EU; for non-EU sellers, the country of identification is where the goods are dispatched from	Distance sellers of goods imported from outside the EU; non-EU sellers generally appoint an EU-established intermediary
What it isn't	A single registration covering other countries	A substitute for local registration where stock is sold locally	Applicable to every e-commerce import; consignments over €150 and excise goods are excluded

What it's for

LocalLocal transactions such as selling from stock to customers in that country, imports and stock transfers

OSSReporting VAT on cross-border distance sales to EU consumers through a single portal

IOSSCharging VAT at the point of sale on consignments of up to €150 shipped to EU consumers from outside the EU

Who uses it

LocalBusinesses transacting in the country where the obligation arises

OSSSellers established inside or outside the EU; for non-EU sellers, the country of identification is where the goods are dispatched from

IOSSDistance sellers of goods imported from outside the EU; non-EU sellers generally appoint an EU-established intermediary

What it isn't

LocalA single registration covering other countries

OSSA substitute for local registration where stock is sold locally

IOSSApplicable to every e-commerce import; consignments over €150 and excise goods are excluded

Rules can change; the assessment is made transaction by transaction under current legislation.

Germany

Why does Germany come up so often?

Because of Amazon.de, German FBA warehouses and Germany's frequent use as the EU entry point, a German VAT registration is the first step for many sellers. It doesn't, however, cover stock or local sales obligations in other Member States.

What can bring Germany into scope

Amazon.de sales
FBA stock in Germany
Imports via Germany
Customers in Germany

A German VAT number isn't, on its own, enough to sell across the whole EU.

Germany Company Formation Amazon Consulting

Marketplace rules

In some sales, the marketplace steps into the seller's shoes for VAT.

When a seller established outside the EU sells goods located in the EU to consumers, the marketplace can be treated as the supplier for VAT; similar rules apply to imported consignments of up to €150. This doesn't automatically remove the seller's import, stock-transfer and registration obligations.

What can matter

Seller establishment
Where the goods are
Customer type
Consignment value

Marketplace VAT collection

The end of all of the seller's VAT obligations

Which sales fall within scope depends on how the transaction is structured.

02Amazon FBA flow

From outside the EU to Amazon FBA: where VAT comes in.

For a business established outside the EU, imports, EU stock and marketplace sales create different registration and reporting points. Some Member States may require non-EU businesses to appoint a fiscal representative; this varies by country.

The flow is conceptual; each business's obligations are assessed against its own sales and stock set-up.

Starting point

Non-EU business

For example, a seller established in Türkiye

01Import into the EUCustoms declaration, EORI and import VAT.
02EU stockLocal VAT registration in the stock country comes into play.
03Amazon / marketplace saleWho accounts for VAT depends on the sale and the customer.
04Cross-border stock movementFurther VAT assessment in the new country.
05VAT reportingLocal returns; OSS where suitable.

Starting pointSteps that vary by transaction

EU EORI

EORI is for customs — it isn't a VAT number.

An EORI identifies a business in EU customs procedures. EU-established businesses obtain it from their Member State of establishment; businesses established outside the EU generally obtain it from the Member State where they first lodge a customs declaration or apply for a decision. A business can only hold one EU EORI number.

Where it's used

Import declarations
Exports
Customs decisions

Representation

Representation needs vary by country and transaction.

For non-EU sellers, a VAT fiscal representative may be required in some countries; IOSS generally requires an EU-established intermediary; customs formalities can be handled through a customs representative.

What may come up

Fiscal representative
IOSS intermediary
Customs representative

Getting started

What information do we need for the assessment?

The information and documents requested may vary by sales model, countries and scope of service.

Company and establishment
Sales countries
Stock countries
FBA / warehouse set-up
Supply and import flow
Expected sales
Customer type — B2C / B2B
Existing VAT / EORI registrations
Marketplace accounts

Process

From entity to ongoing reporting.

01Entity & business model
02Sales countries
03Stock countries
04Import flow
05VAT registrations
06OSS / IOSS assessment
07EORI & customs structure
08Ongoing reporting

Scope of service

From sales model to EU-wide compliance.

Which Member States are in scope is set by your operation; not every module applies to every business.

Define the Scope Together

Assessment & registration

EU VAT position review
German VAT registration
Other Member State registrations — As scoped
EU EORI support — If goods move

Reporting & continuity

OSS — Where suitable
IOSS — For imported consignments, where suitable
Amazon FBA VAT support — Based on stock and sales flows
VAT returns — As scoped
Cross-border operational review

Transparency

We manage the process. We don't guarantee authority or platform decisions.

We prepare and manage the assessment and registration processes we agree on. The outcome of VAT and EORI applications, customs processing and marketplace decisions remain subject to the relevant tax and customs authorities' and platforms' own rules.

Frequently Asked Questions

About EU VAT & EORI

See all questions

Is one VAT number enough for every EU country?

No. VAT obligations arise in the Member State where the transaction takes place. A VAT number in one country doesn't cover stock or local sales in other countries.

Can I sell across Europe with a German VAT number?

Distance sales from Germany to consumers in other Member States can be reported through the OSS. But holding stock in other countries, or making local sales there, can require separate registrations in those countries.

Does holding stock in Germany create VAT obligations?

Usually, yes. Holding stock in Germany for sale and selling to customers in Germany generally requires German VAT registration.

What is the OSS?

The One Stop Shop lets businesses report and pay VAT on cross-border distance sales to consumers within the EU through a single portal.

Does the OSS replace German VAT registration?

No. The OSS doesn't cover local sales from stock in the same country or transfers of your own stock; those can require a local registration.

What is the IOSS?

The Import One Stop Shop lets VAT be charged at the point of sale and reported for consignments of up to €150 shipped to EU consumers from outside the EU. Higher-value consignments and excise goods are excluded.

What is an EU EORI?

It's the number that identifies a business for customs purposes in the EU. A business can only hold one EU EORI number.

Is EORI the same as VAT?

No. EORI belongs to customs and VAT to the tax system; they involve separate applications and separate obligations.

Can a Turkish company register for EU VAT?

Yes, in the Member State where the obligation arises. Some countries may require non-EU businesses to appoint a fiscal representative; this varies by country.

Can a Turkish company obtain an EORI number?

Yes. Businesses not established in the EU generally obtain their EORI from the Member State where they first lodge a customs declaration or apply for a decision — the country can't simply be chosen at will.

Does Amazon handle EU VAT for me?

Partly. When a non-EU seller's goods located in the EU are sold to consumers, the marketplace can be treated as the supplier for VAT. Import, stock-transfer and registration obligations can still remain with the seller.

What happens if Amazon moves my FBA stock between countries?

Moving your own stock to another Member State can create additional VAT obligations there. The VAT impact should be assessed before joining programmes that spread stock across several countries.