Frequently Asked Questions

VIES (VAT Information Exchange System) is an EU-wide database, run jointly by the European Commission and national tax authorities, that verifies whether a VAT number is valid and active for cross-border transactions. Introduced in 1993 alongside the EU Single Market, it operates under EU Council Regulation No. 904/2010. A VAT number doesn't automatically appear in VIES — it requires a separate application. For companies whose goods move across EU borders, such as inventory relocated within Amazon's fulfillment network, VIES registration is a legal requirement, not optional.

A VAT number registers your business with a country's tax authority to collect and remit VAT on local sales. You generally need one if you hold inventory in a country, import goods through its customs, or exceed local distance-selling thresholds. Non-EU companies typically obtain a VAT number through a fiscal representative rather than incorporating locally. Which countries require registration depends entirely on your fulfillment setup, particularly if you use Amazon's Pan-European FBA network across multiple warehouses.

A VAT number registers your business to collect and remit domestic VAT with a specific country's tax authority. VIES registration is a separate, additional step that lists that number in the EU's shared cross-border database, enabling recognition for intra-community transactions and reporting. Holding a VAT number doesn't automatically include you in VIES — you must apply specifically for inclusion, and requirements for that application, including any guarantee, are set independently by each country.

In most cases, yes. Non-EU companies without an EU establishment generally need a locally based fiscal representative — jointly liable for the company's VAT obligations — to register for VAT and apply for VIES. A limited number of countries allow direct identification instead, but this option is uncommon for companies based in major non-EU markets. The representative typically handles registration, ongoing filings, and communication with the local tax authority on the company's behalf.

Timelines vary by country and application completeness, but most non-EU companies should budget a minimum of 8 weeks, with a realistic range extending up to 4 months for more complex cases. Common delays include incomplete corporate documents, missing translations or apostilles, and requests for clarification from the tax authority. Adding VIES registration, and any required financial guarantee, extends the timeline further. Companies targeting a specific launch date should generally start the process well in advance, ideally 4 to 6 months ahead where possible.

Yes — this is the standard route for most non-EU companies. Rather than incorporating locally, you appoint a fiscal representative, who registers your foreign company directly and manages VAT compliance on its behalf, while your company remains the legal seller of record. This avoids the cost of maintaining a local entity, including accounting and corporate filings. It's generally the more practical option for companies whose only connection to a country is inventory or sales.

Costs vary by country and provider, but plan for three components: the fiscal representative's setup and ongoing service fees, any guarantee required for VIES (in Italy, typically a single insurance premium covering the full 3-year guarantee period, rather than a €50,000 cash deposit), and translation or notarization costs for corporate documents. Most EU countries charge no separate government filing fee for VAT registration itself. The guarantee structure, where one applies, is usually the largest variable cost to plan around.

Requirements vary significantly by country — there is no single EU-wide rule. Italy, for example, has required non-EU companies using a fiscal representative to post a €50,000 guarantee since April 2025. Other member states set their own conditions, which may include different guarantee amounts, documentation requirements, or none at all. Because the rules are set nationally rather than centrally, it's important to confirm the specific requirements of the country where you're registering before applying, rather than assuming one country's rules apply elsewhere.

Since April 2025, non-EU and non-EEA companies using a fiscal representative to register for VIES in Italy must post a financial guarantee of at least €50,000, held for a minimum of 36 months, before approval. The rule was introduced specifically to reduce VAT fraud linked to foreign companies exploiting the reverse-charge mechanism through fiscal representatives. Existing VIES registrants received a transition period, but new applicants must meet the requirement from the outset.

If your goods cross EU borders — including transfers within Amazon's own fulfillment network — without VIES registration, you're out of compliance from that moment. Consequences can include VAT applying where it otherwise wouldn't, incorrect reporting of cross-border stock movements, and increased scrutiny from tax authorities. Where a guarantee lapses or isn't posted, the relevant tax authority can remove your VAT number from VIES entirely, halting compliant cross-border activity until the issue is resolved. For Amazon sellers specifically, this often isn't a choice you can defer: Amazon generally will not activate a seller account for FBA without valid VIES registration in place, because FBA inherently relies on cross-border inventory movement — Amazon allocates and relocates stock across its network based on demand, not just where a seller initially ships it. In practice, this means there's no realistic path to selling only domestically on Amazon while skipping VIES.

The European Commission provides a free public tool where entering a country code and VAT number returns an instant valid or invalid result, along with the registered company name where available. You can check a VAT number directly at https://ec.europa.eu/taxation_customs/vies/#/vat-validation. This tool queries the relevant member state's national database in real time — VIES itself doesn't independently store the data. It's useful both for confirming your own registration status and verifying a business partner's number before treating a transaction as intra-community and tax-exempt.

It depends on how your goods move, not just who buys them. Even B2C-only sellers using Amazon's Pan-European FBA will have inventory transferred between EU fulfillment centers as routine logistics, and those transfers generally require VIES registration regardless of buyer type. Separately, most B2C sales above the EU-wide €10,000 threshold are reported through the One Stop Shop (OSS) scheme, but OSS covers sales VAT while VIES covers stock movement reporting — they aren't interchangeable.

Amazon can request proof of a valid VAT number for sellers using EU fulfillment centers or exceeding sales thresholds, and not providing it can lead to listing suspensions or account restrictions. However, Amazon's checks generally focus on the VAT number itself, not VIES status specifically — meaning a seller could pass Amazon's verification while still failing to meet a country's VIES requirements. Amazon's checks are not a substitute for confirming full compliance independently.

EPR is a regulatory framework requiring producers to fund the collection, recycling, or disposal of packaging and certain products after consumer use, covering categories like packaging, electronics, and batteries. If you sell physical goods with packaging into an EU country, you generally need to register with that country's national EPR scheme and pay associated fees. Like VAT, EPR obligations are set and enforced separately by each country's authority.

In most cases, yes — EPR schemes are established and administered at the national level, not centrally by the EU, so registering in one country does not cover your obligations elsewhere. Requirements, fee structures, and reporting categories differ by country and by product type, such as packaging versus electronics. Sellers using Amazon's Pan-European FBA network, whose goods reach multiple countries, should expect to register separately wherever their products are sold or stored.