Amazon Pan-EU, EFN and CEE and VAT
EFN/Remote Fulfilment allows you to keep inventory in one country and ship it cross-border. Pan-EU allows Amazon to distribute goods across several participating countries. CEE expands the FBA network in Central Europe, particularly to Poland and the Czech Republic.
The logistical difference translates directly into VAT registrations, own stock transfers, local sales, OSS and reporting.
You can find a list of center addresses in the material Amazon warehouses in Europe, and general models are compared in the guide Warehouse abroad and VAT.
You choose the program logistically, but you settle according to the inventory location
- EFN does not itself create a warehouse in each customer country.
- Pan-EU requires a VAT number in each country where Amazon stores goods.
- CEE, according to Amazon, requires VAT registration in Poland and the Czech Republic.
- OSS may cover qualified ESPO, but not stock transfers or local sales.
- Base your decision on storage and transfer reports, not the marketplace domain.
What is the difference between EFN, Pan‑EU and CEE?
They all use Amazon fulfillment centers, but provide different permissions for storing and moving inventory.
EFN / Remote Fulfilment
The inventory essentially stays in the local FBA country and Amazon ships it cross-border to the customer.
Pan-European FBA
Amazon can store and relocate inventory between storage-enabled countries.
CEE / Network Expansion
The FBA-related network in Germany may use centers in Poland and the Czech Republic.
| Program | Where is the supply? | How does it reach the customer? | The most important effect of VAT |
|---|---|---|---|
| EFN | Essentially one country FBA | Cross-border shipping | VAT of the stock country and ESPO/OSS analysis |
| Pan-EU | Several countries included | Nearest available center | VAT in each storage country |
| CEE | Germany and the PL/CZ network | Center available in the region | VAT registration in Poland and the Czech Republic |
| MCI | Countries selected by the seller | From local stock | Each storage country may require VAT |
Which storage model suits your setup?
One main stock country
Foreign sales are made from this country, without multi-country storage.
Consider EFN / Remote FulfilmentGermany + Poland and Czech Republic
Amazon offers a Central European network with German FBA.
Check out CEEMultiple markets and local delivery
Amazon can distribute inventory in a number of permitted EU countries.
Check out Pan-EUIs Amazon the buyer of goods stored in FBA?
Mere acceptance into a fulfillment center typically means warehousing and order fulfillment services, not the purchase of inventory by Amazon.
Logistics operator
Amazon stores, picks, and ships the seller's inventory.
Sales facilitator
The platform may have a specific tax role for certain marketplace transactions, but this does not automatically change the warehousing effects.
B2B contractor
If Amazon actually buys and resells goods, you analyze delivery to a specific buyer.
When do you need VAT numbers in the storage countries?
You don't automatically register in every customer or offer country. Physical inventory and the activities performed there are decisive factors.
Pan-EU
Amazon provides a VAT number for each storage country. Transfers, local sales, returns, and possibly Intrastat are also included.
CEE
The model described by Amazon requires registrations in Poland and the Czech Republic, even if the main marketplace is Amazon.de.
EFN
A VAT number in the customer's country is usually not required solely because of remote fulfillment if there is no own inventory there.
- local registration and declarations in the storage country;
- WDT/WNT for transfers between countries;
- local sales, STO and B2B;
- returns, deletions, losses and corrections;
- Intrastat after exceeding the appropriate thresholds.
What happens when Amazon moves inventory to another country?
A transfer between countries is a separate event from the sale to the customer and cannot be included in OSS.
In a typical model, the IDT is considered in the country of dispatch and the INT in the country of receipt. Detailed documentation is provided in the article " Moving Goods Abroad and VAT.
Is VAT OSS sufficient for EFN and Pan-EU?
No. OSS can simplify qualified B2C distance sales, but it does not replace VAT on warehousing or transfers of own stock.
EFN: stock in Poland, customer in Germany
If the goods actually leave Poland and the sale is B2C, WSTO may occur, settled in OSS at the German rate.
Delivery itself does not create a warehouse in Germany.
Pan-EU: stock in Germany, customer in Germany
This is essentially a domestic sale within Germany. The marketplace where the order was placed does not change the country of physical shipment.
OSS does not account for the domestic sales of a regular seller.
Pan-EU, EFN or CEE – which programme to choose?
The logistical benefit should outweigh the cost of inventory registration, reporting and control.
| If… | Consider | Why? | Main VAT risks |
|---|---|---|---|
| You test demand and you have one country of stock | EFN | Fewer local warehouses | WSTO, returns and additional storage |
| You sell mainly in Germany and are considering PL/CZ | CEE | Regional implementation network | VAT in Poland and the Czech Republic and transfers |
| You have stable demand in several countries | Pan-EU | Stock closer to customers | Multi-country VAT and relocations |
| Do you want to select the countries yourself? | MCI | Greater storage control | VAT and reports in any selected country |
Tax expense
Registrations, powers of attorney, declarations, accounting and Intrastat.
Data cost
ERP integration, report reconciliation, corrections and archiving.
Cost of Exit
Stock returns, final declarations and deregistration after program deactivation.
How does the program affect settlements in practice?
EFN: Poland → consumer in Germany
The inventory remains in Poland. The sale can be settled in the German OSS at the WSTO rate. A return to Germany creates a new event for analysis.
Pan-EU: transfer of 500 units to Germany
The transfer of 500 units is analyzed separately as a movement of own inventory. The sale of 100 units from a German center to German customers is typically domestic; the remaining 400 units still need to be tracked.
CEE: Germany + Poland and Czech Republic
Before activation, the seller obtains Polish and Czech VAT numbers. For each batch, they control exit from Germany, receipt, sale, returns, and disposal.
Return from France to Spain
This isn't just a sales adjustment. Check the new country of physical inventory, transportation, and any subsequent transfer of your own goods.
Pan-EU requirements in 2026 and 2027
These are Amazon program requirements, not new VAT regulations. Please check the message in Seller Central before activating.
Active offer in the Netherlands
According to the Amazon page for Poland, new and existing Pan‑EU products must have an active offer in the Netherlands to benefit from the program.
Belgium's announced requirement
Amazon announces an active offer in Belgium for Pan‑EU product registration. Date and scope subject to change.
What Amazon reports should I download for VAT settlements?
The report package is intended to answer: how much goods were in a given country, since when, where they came from and what happened to them.
Basic reports
- Interstate/Cross-Border Inventory Movement;
- Daily Inventory History;
- Amazon Fulfilled Shipments;
- returns, deletions, corrections and destruction;
- sales with shipping and delivery country.
Monthly data
- SKU, ASIN/FNSKU and description;
- country, center and dates of movement;
- amount and value of transfer;
- sales, returns, deletions and shortages;
- storage and program change history.
What to check before enabling Pan-EU, EFN or CEE?
Configuration
- country of current stock;
- storage states and dates enabled;
- possibility of SKU relocation;
- VAT numbers in the supply countries.
Data and billing
- transfer, sales and refund reports;
- ERP distinguishing between warehouse, marketplace and customer;
- WDT/WNT separated from OSS;
- local sales in the country of supply.
Cost and liability
- invoice issuer and taxpayer;
- handling returns and losses;
- powers of attorney and compliance;
- full cost of the program.
Does Pan-EU, EFN or CEE create an obligation to register for VAT?
We can analyze storage countries, transfer reports, OSS and local billing before activating the program or expanding sales.
Amazon FBA, 3PL, marketplace and call-off stock
What will ViDA and TOOG change in inventory warehousing?
The new transfer rules do not exempt the collection of data on the country of origin, relocation dates, and sales. Good records will continue to be essential even after the reform.
ViDA 2028
The schedule of changes is described in ViDA 2028 for e-commerce.
TOOG 2028
The future transfer procedure is developed by TOOG 2028 – Movement of Own Goods.
Amazon Pan‑EU, EFN and CEE and VAT - FAQ
Does the Pan-EU require a VAT number in each storage country?
Amazon provides a VAT number for each country where the item is stored. This does not imply registration in each country for the delivery itself.
Does EFN require VAT in the customer's country?
Generally, it's not just remote fulfillment if there's no inventory. You still account for B2C sales, OSS, returns, and other events.
Does CEE require VAT in Poland and the Czech Republic?
Amazon identifies these registrations as required to participate in Fulfilment Network Expansion.
Will OSS settle the Poland-Germany transfer?
No. The transfer of own inventory is a different event than a B2C sale and requires an IDT/INT analysis.
Does selling on Amazon.de always mean German VAT?
No. Marketplace doesn't show the country of inventory. You need a location report and shipping route.
Can Amazon itself transfer inventory to another country?
In the Pan-EU, Amazon can reallocate inventory between permitted hubs. Therefore, storage and reporting are controlled per SKU.
Does the center address prove that my item was there?
No. Confirmation of a specific movement is provided by FBA reports, transport documents, and records.
Does FBA in Germany automatically mean CEE?
No. The German FBA, CEE and Pan-EU are different configurations.
When is it better to stick with EFN?
When you test demand, you have lower volume and want to limit the number of storage countries - after checking shipping cost and storage settings.
Is Pan-EU always cheaper than EFN?
No. Lower fees can be offset by registrations, declarations, Intrastat, accounting, and corrections.
Legal Notice: This material is for informational purposes only. Amazon program names, countries, and requirements may change; please review your account settings and Seller Central for current communications before activating.
