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When should I register for VAT on sales on Amazon?

Publication date: 17.03.2020

Kiedy powinienem zarejestrować się do VAT w innym kraju? Czy mam obowiązek rejestracji do VAT za granicą? Przekroczyłem limit sprzedaży wysyłkowej i co teraz? Czy mogę dobrowolnie dokonać rejestracji VAT w innym kraju? Sprzedając swoje towary za granicę zaczynają się pojawiać pytania, gdzie należy odprowadzić VAT i kiedy muszę zarejestrować się w tym celu w innym państwie.

To answer these questions you need to verify:

a) the value of sales of goods shipped to a given country

b) if there is a warehouse in the territory of that country where the goods are stored.

Limit of mail-order sales

Each country in the European Union has a distance selling threshold. The obligation to register for VAT arises when the value of sales (within the distance selling) on the territory of a given country exceeds the specified limit. This limit results from the local regulations of a given country – data concerning the above limits are available on the website of the European Commission. After exceeding the limit, the obligation to register and settle VAT in a given country arises and to apply the tax rate appropriate for that country.

Storage of goods in another country

The obligation to register for VAT in another EU country also arises when you move your own goods to a warehouse located in that country – e.g. Amazon warehouse in Germany. This is due to the obligation to settle shipments of goods between different EU countries in VAT returns. At the same time, every sale from a warehouse located e.g. in Germany will, as a rule, be subject to taxation in Germany regardless of the value of the sale. The obligation to register as a VAT payer of the countries where you have warehouses arises even before you start sending your goods from them. If you do not know whether you are obliged to register for VAT in the UK, Germany, or another EU country, please contact us for assistance >>

Adam Grabiński