#158 – Steuer-, Export- und Rechnungs-Pflichten, die Amazon Händler kennen müssen
On 12 Feb 2024 Andreas Honisch highlighted that Amazon sellers must register for VAT in every EU country they sell to, meet the €10,000 OSS threshold and the €150 IOSS limit, and obtain an EORI for any non‑EU trade. Failure to follow these rules can cause customs holds, fines and payment delays.
Overview
On February 12 2024, Andreas Honisch of AmaInvoice explained on a Helium 10 podcast the tax, export and invoicing obligations that Amazon sellers across Europe and beyond must follow. Failure to meet these rules can trigger fines, customs holds and payment delays, making compliance essential for anyone selling on the platform.
Key Points
- VAT registration required — Any seller delivering goods to private consumers in an EU member state must obtain a local VAT identification number, even if the stock is shipped from another EU country.
- OSS and IOSS thresholds — The EU‑wide One‑Stop‑Shop (OSS) applies once total cross‑border sales exceed €10,000 per year, while the Import One‑Stop‑Shop (IOSS) is triggered for each shipment from a non‑EU country valued under €150.
- EORI mandatory for non‑EU trade — An Economic Operators Registration and Identification (EORI) number is compulsory for every import or export transaction that leaves the European Union.
- Invoice content rules — A compliant invoice must list the seller’s legal name, VAT ID, delivery date, quantity, net amount and the applicable tax rate.
- Amazon VAT service caveat — When sellers opt into Amazon’s built‑in VAT calculation, the marketplace handles the tax computation and remittance, but the seller remains liable for providing accurate data.
- Customs paperwork necessity — Shipments to countries outside the EU must be accompanied by a commercial invoice, origin certificate and, when required, an export licence; otherwise customs can detain the parcel.
How Tax, Export, and Invoice Obligations Work
- Obtain a VAT ID — A German merchant who wants to sell on the French Amazon marketplace registers with the French tax authority and receives a VAT number such as FR123456789, which is then used on all French invoices.
- Activate OSS registration — The same merchant exceeds the €10,000 EU‑wide sales ceiling in 2024, so they enroll in the OSS portal of their home country (Germany) and report every EU sale there; Amazon forwards transaction data, and the German tax office distributes the collected VAT to each destination state.
Analysis & Recommendations
Why This Matters
Non‑compliance can trigger customs detentions, retroactive duties and penalties, as shown by the Polish seller’s UK shipment delay. Proper VAT, OSS/IOSS, and EORI registration ensures smooth cross‑border sales and protects profit margins.
Key Takeaways
- VAT registration is required for any seller delivering to private consumers in an EU member state, regardless of stock origin.
- OSS registration is triggered when total EU cross‑border sales exceed €10,000 per year; IOSS applies to each non‑EU parcel under €150.
- An EORI number is mandatory for every import or export transaction that leaves the EU.
- Amazon’s built‑in VAT service calculates tax but sellers remain liable for providing accurate VAT ID and invoice data.
Recommended Actions
- →In Seller Central, go to Settings > Tax Information and enter the correct VAT ID for each EU marketplace you sell on (e.g., FR123456789 for France).
- →If your EU sales exceed €10,000, enroll in the OSS portal of your home country and link the OSS registration in Seller Central under ‘Tax Settings’.
- →Apply for an EORI number via your national customs authority, then add the EORI in the ‘Shipping Settings’ > ‘Carrier Profiles’ for all non‑EU ship...
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