Amazon FBA: VAT, foreign stock and filings in 2026
Storing through Amazon FBA in several EU countries triggers local VAT obligations that the OSS does not cover. Distance sales, stock transfers, registrations: the 2026 picture.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Quick answer. For an Amazon FBA seller, two VAT regimes coexist. B2C distance sales to other EU countries fall under the OSS single window above 10,000 euros of intra-EU sales per year, declared in France. But storing goods in warehouses abroad, specific to pan-EU FBA, escapes the OSS: it requires VAT registration in each country of storage and the declaration of stock transfers between states. It is the most frequent FBA trap.
Selling on Amazon with FBA logistics simplifies shipping, but seriously complicates VAT as soon as stock is spread across several EU countries. Many sellers discover their obligations in the storage countries too late. Here are the VAT rules of FBA, beyond the OSS single window, on the often-forgotten side of foreign stock. For the overview of selling on Amazon, see our guide selling on Amazon France: VAT, margin, FBA.
Distance sales and the OSS single window#
The first regime concerns B2C cross-border sales within the EU.
For intra-EU distance sales to individuals, a single threshold of 10,000 euros per year applies. Below it, the seller charges French VAT. Above it, they must apply the VAT of the destination country, and can either register in each country or use the OSS single window, which lets them declare and pay this VAT from France, in a single return. The OSS therefore considerably simplifies the management of cross-border sales.
But the OSS only solves part of the problem: it covers distance sales, not stock movements. This is where pan-EU FBA complicates matters.
The foreign stock trap#
Pan-EU FBA spreads stock across several countries, which creates specific obligations.
To optimise its deliveries, Amazon distributes the seller's stock in warehouses located in several EU countries, for example Germany, Italy, Spain, Poland or the Czech Republic. Now, the mere fact of storing goods in a country triggers a VAT registration obligation there, from the first euro of local sale. Moreover, each transfer of stock from one country to another is treated for tax purposes as a delivery in the departure country and an acquisition in the arrival country, which must be declared. The OSS single window does not cover these stock transfers.
The pan-EU seller must therefore, in addition to the OSS, register for VAT in each country of storage, declare their local operations there and track the intra-EU transfers of their stock.
| Operation | VAT regime |
|---|---|
| Intra-EU B2C distance sale (> 10,000 euros) | VAT of destination country, via OSS |
| Storage in an EU country | Local VAT registration from the 1st euro |
| Stock transfer between countries | Delivery at departure + acquisition at arrival, to declare |
| Local sale from a foreign warehouse | Local VAT, declared in the country |
The filings not to forget#
Pan-EU FBA multiplies the filing obligations.
Beyond the OSS return for distance sales, the seller must file VAT returns in each country where they are registered, keep a register of stock movements, and prepare the statistical and tax statements linked to intra-EU movements of goods. The complexity increases with the number of storage countries. An error or oversight exposes them to VAT back-payments and penalties in several countries at once.
This is why tracking the VAT of a pan-EU FBA seller is a subject in its own right, which goes beyond the simple French return and the deduction-coefficient logic addressed in our article on the partial taxable person's VAT.
Our view#
FBA is a tremendous logistics tool, but its VAT side is underestimated by most sellers. The most frequent confusion is to believe that the OSS single window solves everything: it covers distance sales, not storage in several countries, which is precisely what pan-EU FBA does.
Our approach is to first map the storage countries activated by Amazon, to anticipate the corresponding VAT registrations, and to set up the tracking of stock transfers. For a seller starting out, limiting FBA to a single country avoids this complexity; for a pan-EU seller, multiple registration and rigorous tracking are unavoidable. It is better to anticipate these obligations than to discover them during an audit in a foreign country.
A common case#
A French seller had activated pan-EU FBA to speed up deliveries, without gauging the VAT consequences. Amazon spread their stock across several countries, triggering registration obligations they were unaware of. They declared only via the OSS, thinking they were compliant. The analysis revealed that they should have registered for VAT in each storage country and declared the stock transfers. The regularisation was heavy. Thereafter, the storage countries were framed and the registrations set up upstream.
Frequently asked questions
Is the OSS single window enough for Amazon FBA?+
No. The OSS covers intra-EU B2C distance sales, but not the storage of goods in several countries, specific to pan-EU FBA. Storing abroad requires VAT registration in each country concerned.
What is the distance-sales threshold?+
A single threshold of 10,000 euros per year for intra-EU B2C distance sales. Below it, the seller charges French VAT; above it, the VAT of the destination country, declared via the OSS or by local registration.
Why does storing abroad create obligations?+
Because the mere fact of storing goods in a country triggers a VAT registration obligation there from the first euro of local sale. Pan-EU FBA spreads stock across several countries, multiplying these obligations.
What are stock transfers?+
When Amazon moves your goods from one warehouse to another between EU countries, each movement is treated as a delivery in the departure country and an acquisition in the arrival country, to declare. The OSS does not cover these transfers.
How do you avoid this complexity when starting out?+
By limiting FBA to a single storage country, which avoids multiple registrations and transfer tracking. Pan-EU FBA, more efficient logistically, is only justified with rigorous VAT tracking in each country.
What risks in case of oversight?+
A seller not registered where they store exposes themselves to VAT back-payments and penalties in each country concerned. After-the-fact regularisation is heavy and costly, hence the value of anticipating registrations.
Key takeaways#
- For Amazon FBA, distance sales (OSS) and foreign storage fall under distinct VAT regimes.
- Intra-EU B2C distance sales above 10,000 euros fall under the OSS single window, declared in France.
- Storage in an EU country requires VAT registration there from the first euro.
- Stock transfers between countries are declared as a delivery at departure and an acquisition at arrival, outside the OSS.
- Pan-EU FBA multiplies the registrations and filings to track.
- Anticipating the storage countries and registrations avoids back-payments in several countries.
Article written by the Hayot Expertise firm, registered with the Order of Chartered Accountants of Ile-de-France. Updated for 2026. This article is for information purposes and does not replace an analysis of your own situation.
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Sources
Official and operational sources cited for this page.
This topic is part of our service Tax accountant in Paris | CIT, VAT & tax audits
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