Getting a foreign VAT number is one of the most feared obligations for Amazon sellers expanding into Europe. In reality it’s not complicated once you know what to do, when it’s mandatory, and who to turn to. This guide answers all the practical questions.
When you actually need a foreign VAT number
An Italian seller operating on Amazon can find themselves needing a VAT number in another EU country in several scenarios. The OSS scheme alone doesn’t cover everything: there are situations where direct VAT registration abroad is legally mandatory.
The main scenarios requiring a foreign VAT number:
- Stock in foreign FBA warehouses: storing goods in an Amazon warehouse in Germany, France or Poland makes the seller a VAT taxable person in those countries
- Sales from a local warehouse to a local customer: if the goods are in Germany and sold to a German customer, that sale isn’t covered by OSS
- Local B2B purchases: in some cases, to optimise VAT recovery on purchases in the foreign country
- Imports from non-EU countries: customs clearance in Germany or the Netherlands may require a local VAT number to handle import VAT
VAT registration in Germany (Finanzamt)
Germany is the country where most Italian sellers need to register, due to Amazon’s huge logistics hubs there. Registration happens with the Finanzamt (tax office) responsible for the jurisdiction of the Amazon warehouse.
Documentation typically required
- Italian VAT certificate with an apostille or sworn German translation
- Chamber of Commerce extract (Visura camerale)
- A detailed description of the business and the reason for registering for VAT in Germany
- Any service agreement with Amazon (FBA Agreement)
- ID document of the owner or legal representative
Timelines and costs
Processing times vary from 4 to 12 weeks depending on the relevant Finanzamt. It’s recommended to use a Steuerberater (German accountant) specialised in e-commerce. The annual cost for German VAT compliance alone typically ranges between €800 and €2,500 depending on transaction volume.
VAT registration in Poland (Urząd Skarbowy)
Poland has become a key logistics hub for Amazon in Eastern Europe. The Poznań, Wrocław and Łódź warehouses constantly receive stock from European sellers through the Pan-European FBA programme.
Registration in Poland is relatively faster (2–4 weeks) and cheaper than in Germany. Polish VAT rates are 23% (standard), 8% and 5% (reduced). The Polish VAT number has the format PL + 10 digits.
VAT registration in France (Direction des Finances Publiques)
France is an important market for many Italian sellers on Amazon.fr. VAT registration happens through the Service des Impôts des Entreprises Étrangères (SIEE), taking 4–8 weeks. The French standard rate is 20%.
Fiscal representative vs. direct registration
| Option | Annual cost | Liability | When to use it |
|---|---|---|---|
| Direct registration | €500–2,500 | Seller only | EU countries with cooperation agreements |
| Fiscal representative | €1,500–5,000 | Joint and several | Some countries with specific obligations |
| VAT agent (UK) | €2,000–4,000 | Agent | Post-Brexit UK |
For EU countries, direct registration is generally preferred because it’s cheaper and more flexible. A fiscal representative is mainly mandatory for non-EU operators.
Local return deadlines
Every foreign VAT registration brings with it periodic filing obligations. A seller with a VAT number in Germany, France and Poland has to manage:
- Germany: monthly (Umsatzsteuervoranmeldung) and annual (Umsatzsteuererklärung) returns
- France: monthly or quarterly return depending on the regime
- Poland: mandatory monthly return (JPK_VAT) in digital format
How VATManager helps identify which countries to register in
By analysing the VAT Transaction Report, VATManager automatically identifies:
- EU countries with active stock transfers (direct indicators of a need for local registration)
- Countries with B2C sales from the same country of storage (not covered by OSS)
- Anomalous transactions that might indicate FBA configuration errors
This information is presented in a diagnostic report that the seller can share with their tax advisor to plan the necessary registrations.
Frequently asked questions
Do I need a German VAT number even if I only use Amazon.de but not FBA in Germany? If you use FBM (shipping from Italy) and your sales in Germany are distance B2C sales, you fall under the Italian OSS scheme. You don’t need a German VAT number. A German VAT number is needed when you have goods physically stored in Amazon warehouses in Germany.
How far in advance should I register? Given the Finanzamt’s waiting times (up to 12 weeks), you should ideally apply for registration before sending stock to foreign FBA warehouses. Handling compliance retroactively becomes much more complex.
Can my Italian accountant handle German VAT? Only if they have specific international expertise. For VAT compliance in Germany and Poland, it’s recommended to use a local Steuerberater or an agency specialised in European VAT compliance.
Can OSS and a foreign VAT number coexist? Yes, in fact they must coexist. You have the German VAT number for sales from the German warehouse to German customers, and you use the Italian OSS scheme for sales from foreign warehouses to consumers in other EU countries.
📎 Learn more: FBA vs FBM: tax differences — Amazon Pan-European FBA: VAT obligations