Overview

Amazon requires sellers operating on its European marketplaces to maintain valid VAT (Value Added Tax) registration numbers for each country where they conduct business. Sellers who fail to provide these numbers within specified deadlines risk losing their ability to sell on those platforms. This reference guide covers the key VAT compliance requirements, deadline extensions, and available support resources for Amazon sellers in Europe.

Key Points / What Sellers Need to Know

• 60-Day VAT Deadline - Amazon issues a 60-day notice requiring sellers to upload a valid VAT number for each European marketplace where they operate, including the UK, Spain, France, Italy, and Germany.
• Deadline Extensions Available - Sellers whose VAT applications are still in progress can request a one-time 60-day extension by acknowledging their obligation and confirming they will clear any retrospective tax payments.
• Name Matching Requirement - The business name registered with your VAT number must exactly match the legal name on your Amazon Seller Central account. Mismatches will cause rejection.
• One Stop Shop (OSS) Option - Sellers handling EU distance sales can register for the OSS VAT return in their country of residence, potentially reducing the need for separate VAT registrations in every EU member state.
• FBA Inventory Storage Triggers VAT Obligations - If you use Fulfillment by Amazon and store inventory in multiple European countries, you will likely need a separate VAT registration in each of those countries.

The 60-Day Compliance Process

When Amazon determines that a seller needs a VAT number for a specific European marketplace, it issues a formal 60-day notice. During this period, sellers must obtain a valid VAT registration from the relevant national tax authority and upload it to Seller Central through the VAT/GST Registration Numbers section in account settings. Failure to complete this step within the allotted timeframe can result in suspension of selling privileges on that particular marketplace. Amazon only accepts VAT numbers issued directly by the applicable country's tax authority, so third-party or substitute documentation will not suffice.