When selling products into Europe or from one European member state to another, you should be aware that the tax rate can be different from country to country. If you transfer your own goods from one European country to another, or if Fulfillment by Amazon (FBA) transfers your goods from a fulfillment center into another country where your products were stored, the transfer may also be treated as a transaction subject to VAT. You are responsible for meeting any VAT obligations that apply, including VAT obligations in the Amazon marketplace locations, the country to which you are delivering or shipping your products, or any other countries.
Tip: If you’re selling in multiple Amazon European marketplaces, you may need to apply for a unique VAT number in each of the member states in which you sell. Please see the Other Resources for additional VAT information by country.
If you import products into the European Union, you may be obliged to pay VAT the moment the goods enter Europe – and in the destination country where you ship the goods. VAT is usually payable in the member state of import by the declarant. You will be liable for the import VAT at the time of delivery of the goods unless you have entered into an arrangement with your supplier for the import VAT to be included in the price of the goods, and for the supplier to discharge the obligation by making a payment to the relevant tax authority.
If you are a company not established in Europe and ship your products from a non-European country directly to a customer in a European country, or you ship your products into a European fulfillment center, please consult your tax advisor to assess any import and VAT obligations you may have.
Goods sold for export to customers outside of Europe may not be subject to European VAT.
External Resource: European Commission
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