EU VAT registration may be required when you store goods in an EU Member State, operate a fulfilment model that places inventory across multiple EU countries, or make local taxable supplies there. For B2C distance sales, the EU-wide €10,000 threshold determines when destination VAT treatment applies, and OSS may be available for reporting eligible cross-border sales centrally.
VATCompass delivers a structured VAT registration verdict across all 27 EU member states in under 30 minutes — telling you exactly where you are obligated to register, and why.
Get your analysis for €219 →
FAQ
Frequently asked questions
It depends on your business model. Storing goods in an EU Member State is one of the most common registration triggers, as it can create local VAT obligations in that Member State. Other triggers include making local taxable supplies, using a fulfilment model that places inventory across multiple EU countries, and certain marketplace or import structures. Your company's location outside the EU does not remove these obligations.
The most common triggers for FBA sellers are: enrolling in Amazon Pan-EU FBA, which moves stock across multiple Member States and typically requires registration in each country where Amazon stores your inventory; and storing goods in a single EU fulfilment centre, which can create local VAT obligations in that Member State. Importing goods can also create obligations depending on who is the importer of record and where goods are stored or sold after import. Distance selling thresholds are relevant for B2C sales, but stock presence is usually the more immediate trigger.
The EU-wide distance sales threshold is €10,000 per year across all B2C intra-EU sales. Once exceeded, destination VAT treatment applies — meaning VAT is due in the customer's country. However, this does not always require separate local VAT registrations: OSS allows you to report and pay these taxes centrally in one Member State. Local VAT registration is a separate obligation that arises primarily from storing goods or making local supplies in a country, not from the threshold alone.
No. OSS simplifies reporting for cross-border B2C distance sales but does not eliminate local VAT registration obligations where you store goods. If your inventory is physically present in any EU Member State, you may need to register there regardless of whether you use OSS. OSS and local registration coexist — they cover different obligations.
It depends on which countries you enable for Pan-EU storage. Amazon may require VAT registration in each country you activate for Pan-EU, and inventory can move among Germany, France, Italy, Spain, Poland, and other Member States depending on your configuration. You may need local VAT registrations in each country where stock is stored under that programme. The exact set depends on your product category, sales volume, and the fulfilment countries you enable.
Non-registration where legally required can expose you to back taxes, penalties, and interest from the date the obligation arose. The exact consequences vary by Member State, but EU tax authorities have become significantly more active in cross-border enforcement, and marketplace data sharing means obligations are increasingly visible. Retroactive registration with back-filing is possible but typically more costly than registering on time.
VATCompass delivers a structured VAT registration analysis covering all 27 EU member states in under 30 minutes. You receive a clear verdict per country — register, not required, or monitor — with the specific legal triggers that apply to your business model. No call required, no retainer, one-time fee of €219.
Reference
EU VAT Registration — Official Portals for All 27 Member States
Direct links to the official tax authority VAT registration portals for all 27 EU member states. Bookmark this page as your compliance reference.
Note: Links lead to official government portals. Requirements change — always verify current rules before filing.