When you need to register
VAT rules differ by country, but three situations trigger registration for most sellers:
- You store stock in a country. Goods held in a UK or EU warehouse, including Amazon fulfilment centres, normally mean a VAT registration in that country.
- You import goods yourself. As importer of record, you pay import VAT at the border and need a VAT number to reclaim it.
- You sell to consumers across EU borders. Distance sales above the EU-wide €10,000 threshold are taxed in the customer’s country. The One-Stop-Shop (OSS) lets you report them through a single return instead of registering everywhere.
Overseas sellers in the UK generally have no registration threshold: if you hold stock in the UK and sell there, you need to register from your first sale.
OSS and IOSS
- OSS (One-Stop-Shop): one quarterly return covering B2C sales of goods shipped from one EU country to consumers in others.
- IOSS (Import One-Stop-Shop): for low-value consignments shipped from outside the EU straight to EU consumers. VAT is collected at checkout and declared monthly, so parcels clear faster.
Why it matters more in 2026
The EU ended its €150 customs duty exemption on 1 July 2026, and many sellers are moving from parcels shipped from China to bulk stock held in EU warehouses. Holding stock in the EU means VAT registration where it sits. Planning registrations before the first shipment avoids marketplace account holds and penalties.
Marketplaces check
Amazon and other marketplaces ask for valid VAT numbers for the countries where you store stock, and can suspend listings without them. We keep registrations and returns current so your account stays in good standing.
How the service is delivered
CFS delivers VAT services with our specialist compliance partner, which works directly with tax authorities across Europe and beyond. You deal with one CFS account manager for VAT, EPR, product compliance and trademarks, alongside your sourcing and shipping.