VAT OSS and Amazon FBA and foreign warehouses – when is local VAT needed?
In Amazon FBA, you analyze each stage of the flow separately.
The OSS can settle eligible ESPOs from a warehouse to a consumer in another country, but in 2026 it does not settle the movement of its own inventory or regular local sales.
Same product, three different VAT paths
The color of the arrow indicates the type of event. The report depends on the specific flow, transaction terms, and reporting thresholds—not the FBA program name itself.
- Own displacement
- WSTO
- Local sales
Which rules are you checking?
The movement of your own inventory remains outside of OSS
In 2026, the movement of own goods between countries must be analysed in local settlements, VAT-EU and INTRASTAT, depending on the conditions.
Planned procedure for the movement of own goods
The solution provided for from 1 July 2028 as part of the VAT changes in the Digital Age does not change the method of settling movements performed in 2026.
FBA is not a separate VAT procedure
Amazon FBA describes a logistics model, not a tax classification. Each event requires a separate response.
- Who owns the goods?
- Which warehouse is the stock in?
- Who decides to transfer inventory?
- Where does a specific order come from?
- Where does transportation end?
- Is the customer a consumer or a company?
- Is the platform a recognized supplier?
- What report confirms the country of shipment?
The general mechanism is explained by VAT OSS, the platform's liability is described by VAT OSS and trading platforms, and the scope of special procedures is confirmed by the European Commission's materials on OSS.
Three stages, three possible settlements
Don't automatically carry over results from one stage to the next. Movement, WSTO, and local sales have separate reporting locations.
PL → DE magazine
The transfer of your own goods to the consumer is not a VAT refund and will not be subject to the EU OSS procedure in 2026. Before the transfer, check your VAT registration in Germany.
Check: WDT/WNT, VAT number, VAT-UE and INTRASTATDE → FR client
Consumer sales can be WSTO and go to OSS. In the VIU-DO declaration , assign Germany as the point of origin of the transport.
Possible outcome: OSSDE → DE client
For a typical seller, this is a domestic sale outside the EU OSS procedure. Check your VAT returns in Germany.
Possible outcome: local DE declarationWhat goes to OSS and what stays local?
The table provides guidance for analysis. It does not replace checking the importer's role, reverse charge, thresholds, or local simplifications.
| Event | OSS? | VAT number to be checked | Reports | Data source | Main risk |
|---|---|---|---|---|---|
| PL → DE stock | NO | DE | WDT/WNT, VAT-EU, INTRASTAT possible | Warehouse events and movements report | Registration after first movement |
| DE → FR consumer | Maybe | Shipping country: DE | VIU-DO | VAT Shipments and Transactions Report | Wrong starting country |
| DE → DE consumer | NO | DE | Local declaration | Shipping country / delivery country | Local sales at VIU-DO |
| DE → FR company | NO | DE and customer VAT number | WDT/WNT analysis | VIES, invoice, transport | Business-to-business sales treated as consumer sales |
| Import China → DE | Not in the EU OSS procedure | DE / importer | Import and local VAT | Customs documents | Invalid importer |
| Return FR → CZ warehouse | Check the proofreading | CZ and original shipping country | Correction + motion analysis | Returns and warehouse decisions report | Change of original VAT country |
Multiple warehouses mean multiple events to separate
One sale doesn't tell the whole story. While Amazon may also store inventory in France or Spain, check their French VAT registration and Spanish VAT registration.
PL → DE
Own stock transferred to German warehouse.
What report confirms the date and country of receipt of the stock?DE → CZ
Amazon is transferring inventory between active storage countries. Check VAT registration in the Czech Republic.
What report confirms both warehouse IDs?CZ → FR client
Qualifying consumer sales may go to OSS.
What report confirms shipment from the Czech Republic?DE → DE client
Local sales outside the EU OSS procedure for regular sellers.
What report goes into the German declaration?CZ → DE company
Analysis of VAT number, WDT/WNT and transport documents.
What report confirms customer status and shipment?When to check VAT registration in the warehouse country?
Perform the analysis before the first physical movement, not only after a sale occurs.
- Moving your own inventory into the country
- WNT or WDT recognized locally
- Local sales from stock
- Import in your own name
- Shipping to company from local stock
- Deduction of local input VAT
First, determine whether VAT OSS is sufficient in your scenario or whether VAT registration abroad is needed.
VAT in Europe.
Choose your market.
Registration, rates, declarations and local obligations – specifically described for each country where you develop sales.
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Germany
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VAT
in Germany
Italy
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in Italy
France
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in France
Netherlands
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in the Netherlands
Czech Republic
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in the Czech Republic
Belgium
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in Belgium
Spain
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in Spain
Incorporating another Amazon warehouse country?
Before the first movement, we help you separate local registrations, inventory movements, domestic sales, STOs and declaration data.
Warehouse, permanent place of business and the role of a trading platform
These are three distinct issues. In this article, we separate them only to the extent necessary to evaluate the FBA model.
Warehouse and permanent place of business
Inventory, a VAT number, or the use of someone else's warehouse alone do not automatically create a fixed establishment. A detailed analysis is provided in the guide to fixed establishment and VAT OSS.
Trading platform and FBA
FBA covers warehousing and logistics. Recognized Supplier refers to the platform's responsibility for specific consumer sales. Amazon may bill for a specific shipment, but the seller still has obligations related to import, transfer, or off-platform sales.
Returning to another warehouse does not automatically change the original VAT
Separate sales adjustments from the physical movement of returned goods.
DE warehouse → FR client
The consumption state and rate result from the original transaction.
Client FR → warehouse CZ
The correction does not automatically change the original VAT country, but the movement of goods may have warehouse and statistical effects.
Details are provided in the VAT OSS correction and VAT OSS and INTRASTAT.
What data can I download from Amazon FBA?
Sales data without a warehouse movement report is not sufficient to separate OSS and local VAT.
- Product code and product owner
- Warehouse ID
- Shipping country
- Delivery country
- Movement type: sale, transfer or return
- Shipping and delivery date
- Sales channel
- Buyer status
- VAT number
- Recognized Supplier Status
- VAT rate
- Trading platform transaction number
- VAT on logistics service fees
- Import documents
- Local Report and OSS Period
VAT OSS Library
Select a topic on the left. On the right, you'll see a brief summary and a direct link to the relevant guide.
VAT OSS
General guide to the One Stop Shop mechanism, procedures, country of identification and country of consumption.
Read the guideOSS VAT Limit
Explanation of the EUR 10,000 threshold, how it is calculated and when the place of taxation changes.
Read the guideWSTO and VAT OSS
Conditions for intra-Community distance sales of goods, recipients and most important exclusions.
Read the guideOSS and IOSS
Comparison of sales of goods located in the EU with import sales from a third country.
Read the guideVAT OSS registration
Separate instructions for registration to the EU OSS procedure via the VIU-R form.
Read the guideVIU-DO
A practical guide to the OSS quarterly VAT return, EUR currency and UNR number.
Read the guideVAT OSS correction
Rules for settling refunds, discounts and errors relating to a previous period.
Read the guideOSS VAT records
The scope of data needed to prepare declarations and subsequent control of OSS settlements.
Read the guideDeregistration from VAT OSS
Withdrawal from the procedure and change of country of identification.
Read the guideExclusion from VAT OSS
Reasons for exclusion, consequences and conditions for re-registration.
Read the guideOSS VAT audit and penalties
Risks related to errors, missing declarations, arrears and incomplete records.
Read the guideVAT OSS and Amazon FBA
Separation of STO from stock movements and local sales from the foreign warehouse.
Read the guideVAT OSS for sale without own warehouse
Analysis of the supply chain and the choice between OSS, IOSS and local VAT.
Read the guideVAT OSS and trading platforms
Cases in which a platform may be considered a supplier for VAT purposes.
Read the guideVAT OSS and business-to-business sales
Distinguishing the OSS procedure from IDT, INT, place of supply and reverse charge.
Read the guideVAT OSS for consumer services
Services where the place of taxation may be in the country of the consumer.
Read the guideVAT OSS and INTRASTAT
Explanation of why the OSS procedure does not replace statistical obligations.
Read the guideInvoices, KSeF, JPK and cash register
The relationship between the OSS procedure and national documentation and record-keeping obligations.
Read the guideOSS or local VAT
Scenarios in which the procedure does not replace registration and declaration in another country.
Read the guideSME procedure and VAT OSS
Comparison of two separate solutions for cross-border VAT settlements.
Read the guideVAT charged at OSS
Ways to recover VAT on costs outside the OSS declaration.
Read the guideOSS Non-Union Procedure
Non-EU scheme for eligible consumer services provided by non-EU companies.
Read the guidePermanent place of business
The influence of a permanent establishment on the choice of the country of identification and the scope of OSS settlement.
Read the guideEU special territories
Areas that require a separate analysis of the territorial scope of EU VAT.
Read the guideGift cards and vouchers
Settlement of single-purpose and multi-purpose vouchers and the moment of VAT liability.
Read the guideNeed local VAT next to OSS?
We help determine the countries of registration, organize local declarations and correctly separate the STOs reported by OSS.
VAT OSS and Amazon FBA – Frequently Asked Questions
Not the entire model. OSS may cover qualifying ESPOs, but not simple stock movements, imports, or local sales from stock.
Own inventory and its flows often require registration checks before the first movement. The final outcome depends on the activity, the entity's role, and available simplifications.
Storing your own goods in Germany is a strong indicator for analyzing local registration, movements, and domestic sales. However, the result should not be determined solely by the FBA program name.
It can, if it is a qualifying STO. The VIU-DO indicates Germany as the country of origin of the shipment and the relevant country of shipment.
No, in the EU OSS procedure in 2026, the movement of own stock must be analysed in local settlements and VAT-EU and INTRASTAT reports, depending on the conditions.
There's no single number that works for every seller. You'll need to check all active warehousing countries, your own movements, imports, and local sales.
No. The criteria depend on factors such as the location of the goods, the value of the shipment, and the status of the underlying seller. FBA itself does not determine the platform's liability.
No. Input VAT is recovered outside the OSS declaration, for example in a local declaration or through the relevant refund procedure.
