our Amazon export consulting service, we provide support for the VAT registration and EORI registration necessary for selling products within the EU.
In what cases is VAT registration necessary?
international mail
If you ship directly using a service such as a post office, you do not need to register for VAT.
However, if you use international mail to transfer assets for purposes other than export business, you will need to register for VAT.
Use local warehouse (FBA sales)
If the sales amount in a specific country exceeds a certain amount as shown below, you will need to register for VAT in that country, but even if the sales do not exceed a certain amount, you will need to register for VAT in the country where you will be making FBA deliveries.
For example, if you ship to FBA in Germany and use FBA Multichannel Services, and your sales in Denmark exceed DKK 280,000, you will need to register for VAT in Germany and Denmark.
| Country name | Annual sales that require VAT registration |
| Austria | EUR 35,000 |
| Belgium | EUR 35,000 |
| Bulgaria | BGN 70,000 |
| Croatia | HRK 270,000 |
| Cyprus | EUR 35,000 |
| Czech Republic | CQK 1,140,000 |
| Denmark | DKK 280,000 |
| Estonia | EUR 35,000 |
| Finland | EUR 35,000 |
| France | EUR 35,000 |
| Germany | EUR 100,000 |
| Greece | EUR 35,000 |
| Hungary | EUR 35,000 |
| Ireland | EUR 35,000 |
| Italy | EUR 35,000 |
| Latvia | EUR 35,000 |
| Lithuania | EUR 35,000 |
| Luxembourg | EUR 100,000 |
| Malta | EUR 35,000 |
| Netherlands | EUR 100,000 |
| poland | PLN 160,000 |
| Portugal | EUR 35,000 |
| Romania | RON 118,000 |
| Slovakia | EUR 35,000 |
| Slovenia | EUR 35,000 |
| Spain | EUR 35,000 |
| Sweden | SEK 320,000 |
| United Kingdom | GBP 70,000 |
What is EORI number?
This number is required for customs clearance within the EU.
Once obtained, it can be used for import and export in European countries.
How to register for VAT
It is not impossible to register for VAT in-house, but it is not realistic to handle subsequent tax filing and handling changes in tax rules by yourself.
If you want to file a tax return, it's almost something you can do in-house. In reality, most companies hire tax accountants, which shows that this is a highly specialized task.VAT is nothing but a tax payment to the local country, so it is necessary to think carefully before filing the tax return. Below we will explain in detail how to register for VAT.
Access VIES (VAT Information Exchange System)
First, access VIES. VIES is a system for checking the validity of VAT registration numbers in EU countries. Access the URL below, select the country code of the shipping country, then enter the VAT registration number and click the search button. https://ec.europa.eu/taxation_customs/vies/
Check the VIES verification results
The VIES verification results will be displayed. If the VAT registration number is correct, proceed to the next step. If there is an error, you will need to register again.
Obtaining registration application form
In order to register for VAT, you must obtain a registration application form from the tax authority of the destination country. Application forms are available on the website of the tax authority of the destination country or by contacting the tax authority directly.
Fill out the registration application form
Enter the required information in the registration application form. The application will require the following information:
- Information such as company name, address, corporate number, etc.
- Desired VAT registration number
- Detailed information such as business type and location
Must be prepared in the local language. (There are some countries where English is OK.)
Submission of registration application
Submit the registration application to the tax authorities. Submission methods include online submission and mail submission. After submission, the tax authority will issue you a VAT registration number.
This is how to register for VAT. However, if the tax system and procedures differ in each country, it is wise to ask a VAT registration agent.
About obtaining EORI
Next, I will write about how to obtain EORI. The process is almost the same as obtaining VAT. Companies that support VAT acquisition generally do it as a set.
Confirm the need for an EORI number
An EORI number is required when exporting or importing goods in EU countries. Therefore, when exporting or importing, it is necessary to obtain an EORI number.
Obtaining an application form to obtain an EORI number
In order to obtain an EORI number, you need to obtain an application form to obtain an EORI number from the customs or finance ministry website of the destination country.
Fill out the acquisition application form
Enter the necessary information on the acquisition application form. The application will require the following information:
- Information such as company name, address, corporate number, etc.
- Information on export/import
- If you wish to be issued with an EORI number in all cases related to export/import, you must indicate this in your application.
Submit an acquisition application Submit an acquisition application to the customs office or Ministry of Finance of the destination country. Submission methods include online submission and mail submission. After submission, an EORI number will be issued by Customs or the Ministry of Finance.
The above is how to obtain an EORI number. However, it is important to be aware that each country has different tax systems and procedures.
Summary of Amazon export VAT registration and EORI registration
- You can register for VAT yourself
- It is virtually impossible to file a declaration without going through a contractor.
REALMS Co., Ltd., which is affiliated with our company, also for VAT registration, EORI registration, and filing, and is recommended as it provides services to hundreds of companies each year.
