VAT for Online Sellers in the EU – through our partner
Anyone selling goods in the EU via Amazon, Shopify or their own web shop often has to register for VAT not only at home but in other EU countries as well. This is a separate obligation – independent of packaging registration (LUCID) and the PPWR.
We do not handle VAT ourselves. Our focus is packaging law, LUCID and the PPWR Declaration of Conformity. For VAT registration and ongoing VAT returns we recommend a vetted partner.
Do I need a VAT registration? The 3-question check
1. Is your stock stored in an EU country? (own warehouse, Amazon FBA, Amazon PAN-EU)
Yes → As a rule you need a VAT registration in every country where your goods are stored. Moving your own goods between warehouses in different countries must also be reported – in both countries.
No → question 2.
2. Do you ship from your warehouse to private customers in other EU countries?
If these sales exceed €10,000 per year EU-wide, the VAT of the buyer's country applies. Instead of registering in every country, you can report everything in one return under the OSS scheme (One-Stop-Shop). OSS does not replace registration in countries where your goods are stored.
3. Is your company established outside the EU (e.g. China, USA, United Kingdom)?
Special rules apply: for sales to private customers via a marketplace, the marketplace (e.g. Amazon) often owes the VAT. A registration of your own for storage, imports and stock movements is usually still needed.
What the partner does – and what not
Does:
– VAT registration in the countries where you need it
– ongoing VAT returns and filings, incl. OSS
– communication with the tax authorities on VAT
Does not:
– LUCID registration and packaging licence (you register in LUCID yourself as the producer – see Authorised representative)
– the PPWR Declaration of Conformity (create it with our generator)
Our VAT partner
The contract and all further work run directly between you and the partner.
We may receive a commission for referrals to our partners. This does not cost you anything extra.
Frequently asked questions
Do I need a VAT registration if I only sell on Amazon?
It depends on where your goods are stored. With Amazon FBA in Germany your stock is in Germany – sales from that warehouse are German sales, so you need a German VAT registration. Under Amazon's PAN-EU programme Amazon spreads your stock across warehouses in several countries (currently Germany, France, Italy, Spain and Poland); Amazon then requires a separate VAT number for every country where goods are stored. Moving your own stock from one country to another must additionally be reported in both countries.
What is the €10,000 distance-selling threshold?
Since 1 July 2021 an EU-wide threshold of €10,000 per calendar year applies to cross-border sales of goods to private customers within the EU (distance sales). It counts the total of all such sales to all other EU countries together, not per country. Below the threshold you may charge the VAT of your own country; above it, the VAT of the buyer's country applies. The threshold only applies to businesses established in a single EU country – sellers from non-EU countries have no such threshold.
What is the OSS scheme (One-Stop-Shop)?
With OSS you declare and pay the VAT on distance sales to private customers in other EU countries in one quarterly return in your country of establishment (in Germany with the Federal Central Tax Office, BZSt). You do not need to register in every buyer's country. OSS only covers these distance sales, though: sales from a warehouse in another country (e.g. an Amazon warehouse in Poland) and moving your own stock between warehouses still require a VAT registration in that country.
My company is based outside the EU (e.g. in China) – what applies to me?
Non-EU sellers have no €10,000 threshold. If you sell goods already stored in the EU to private customers via a marketplace, the marketplace (e.g. Amazon) is treated as the supplier for these sales and pays the VAT itself. Even so, you usually need your own registration in the storage countries – for example for imports, stock movements between warehouses, sales to businesses or sales through your own shop. For consignments from outside the EU up to €150 there is also the IOSS scheme. Marketplaces in Germany must record their sellers' tax registration; without it, listings can be blocked.
What happens if I do not register?
Missing registrations often come to light when a marketplace requests documents or a tax office makes enquiries. The VAT for past periods is then claimed – usually with interest and possibly with surcharges or fines. Marketplaces such as Amazon can block listings until a valid registration is proven. The sooner you catch up on the registration, the easier the correction.
How much does VAT compliance cost?
It depends on the number of countries, your turnover and the scope of the filings. We deliberately do not quote prices: you receive a concrete offer for exactly your countries directly from the provider.
Does Packaging Compliance help with VAT itself?
No. We specialise in packaging law – LUCID registration, authorised representatives and the PPWR Declaration of Conformity. For VAT we recommend a specialised partner; the contract and support run directly between you and the partner. We do not provide individual tax advice.
What does VAT have to do with packaging registration?
Legally nothing – they are two separate obligations. In practice, however, they often affect the same sellers: anyone selling goods to end customers in Germany usually needs a LUCID registration for packaging and – depending on where stock is held and where the company is based – a VAT registration. Marketplaces check both.
Further information
– Which laws foreign sellers in Germany need to know
– FAQ: Foreign sellers and registration in Germany
– Authorised representative for packaging
Note: This page does not replace tax advice. Status: 14 October 2026.