Sell on Amazon Europe: VAT Number, EORI and EU Responsible Person

Services for Amazon sellers

Our team arranges each service, or a partner we choose with you. You see every price first and have one contact person on our team.

Service	What you get	Who arranges it
Your Dutch company	Your Dutch limited company (a BV). It imports your goods, owns your stock and sells on Amazon in its own name. See company formation in the Netherlands.	Our team. From €2,950 excl. VAT. A holding with an operating company from €4,950 excl. VAT.
VAT registration	A VAT number in each EU country where Amazon stores your stock. See Dutch VAT registration.	Our team for the Netherlands. Other EU countries through a partner.
EORI number	Your customs number for imports into the EU. See EORI number in the Netherlands.	Our team
Article 23 licence	You report the import VAT in your Dutch VAT return, so the cash stays in your business. See fiscal representation and Article 23.	Our team, for your Dutch company
EU VAT return for cross-border sales (OSS)	One EU-wide VAT return for your sales to consumers in other EU countries.	Our bookkeeping team
EU responsible person	The EU company named on your product and in your listing under the EU product safety rules (GPSR).	A partner service, or your own Dutch company as importer
Packaging and battery representatives	A registration in each EU country where you sell to end users, often with a representative there.	Partners in each country. For Germany, a partner established in Germany.
Bookkeeping and VAT returns	Your books, the VAT returns, the OSS return and the annual accounts. See bookkeeping in the Netherlands.	Our bookkeeping team
The bank file	The complete file your bank asks for to open a business account. See opening a business bank account.	Our team

Prices: your Dutch company (BV) from €2,950 excl. VAT, and a holding with an operating company from €4,950 excl. VAT. Every other service has its own price, which you see first.

Do I need a VAT number to sell on Amazon?

Yes, in each EU country where your stock is. Amazon’s own guidance: when you store goods in Europe, you register for VAT where the goods are stored. Stock in Germany means a German VAT number. Stock in Poland means a Polish VAT number.

Stock in one EU country. One VAT number in that country. Your sales to consumers in other EU countries go in one EU VAT return for cross-border sales (OSS).
Stock in several EU countries. A VAT number in each of them, plus the OSS return.
Parcels from outside the EU. Since 1 July 2026, parcels worth up to €150 pay a customs duty of €3 per item type. With stock in an EU warehouse, you import in bulk and pay duty once, on the customs value. See EU parcel rules 2026 and stock in the Netherlands.

Amazon closed its own VAT service on 31 October 2024. Sellers now arrange their VAT returns with a tax provider of their choice (Amazon, 2024).

Which option suits your shop? Compare shipping direct, an importer service and your own Dutch company: sell in the EU from abroad.

Pan-European FBA: VAT where Amazon stores your stock

With Pan-European FBA, you choose the EU countries where Amazon may store your stock: at least two of France, Germany, Italy, Spain and Poland. Amazon then spreads your stock over those countries.

Your company needs a VAT number in each country where Amazon stores your stock. Amazon says you can start with two VAT numbers. Each extra storage country adds a VAT number and a VAT return in that country.

With a Dutch company, we handle all of it: the Dutch VAT number, the OSS return, the Article 23 licence for import VAT, and the partners for the VAT numbers in the other countries.

EU responsible person for Amazon

Since 13 December 2024, each consumer product sold in the EU needs a responsible operator established in the EU (GPSR, Article 16). Amazon asks for the name and address of this EU responsible person for each product. Listings with missing details can be suppressed.

You arrange the responsible person yourself. You have two options:

A partner service. A specialist company in the EU takes the role for your products. A price per assignment, which you see first.
Your own Dutch company as importer. When the manufacturer is outside the EU, the EU importer is a responsible operator by law (Regulation (EU) 2019/1020, Article 4(2)). Your own company name then goes on the label.

A company that takes this role also takes its legal duties, such as product safety and keeping the technical file for ten years. A partner therefore checks the technical file of your product first. Read more: EU responsible person for Amazon sellers and EU representative requirements.

Packaging and batteries: a registration in each country

Since 12 August 2026, the EU packaging rules (Packaging and Packaging Waste Regulation, PPWR) apply. A seller that ships packaged goods to end users in an EU country is the producer there. It registers in that country, often through an authorised representative established there. Online marketplaces ask for these registrations before you may sell.

The Netherlands. Your own Dutch company registers itself, as importer and producer.
Other EU countries. A representative in each country, through a partner.
Germany. The representative is established in Germany. The registration is in the German packaging register (LUCID).
Batteries. The same model applies since 18 August 2025, also for batteries built into products.

Check which EU rules apply to your products: answer a few questions and see your EU roles, registrations and dates.

How it works

First look. You tell us what you sell, on which Amazon stores and where your stock goes. You receive our advice and a written proposal. Your first advice is free.
Your company and your numbers. A Dutch notary sets up your company. You sign a power of attorney for this in your own country. We arrange the VAT number, the EORI number and the Article 23 licence.
The product roles. A partner checks the technical file of your product. Then your company takes the importer role, or a partner service takes the responsible person role. The packaging and battery registrations follow, country by country.
Every quarter. Our bookkeeping team files your VAT returns and the OSS return. You receive a confirmation after each filing.

You see every price first and have one contact person on our team. Want our team to have a look?

Sources

Amazon, FBA Europe and Pan-European FBA (2026): at least two storage countries, start with two VAT numbers.
Amazon Global Selling, VAT for selling in Europe: a VAT registration where your goods are stored.
Amazon Seller Central Europe, VAT Services on Amazon ends on October 31, 2024 (2024): sellers continue with a tax provider of their choice.
Regulation (EU) 2023/988 on general product safety (GPSR), Articles 16, 19 and 22, EUR-Lex (2023).
Regulation (EU) 2019/1020 on market surveillance, Article 4, EUR-Lex (2019).
Regulation (EU) 2025/40 on packaging and packaging waste (PPWR), EUR-Lex (2025).
WKO, PPWR in Deutschland (October 2026): the representative in Germany and the LUCID register.
European Commission, €3 customs duty on low-value parcels (June 2026).
European Commission, EORI number (2026).

Last reviewed: October 2026.

Company formation

Your company in the Netherlands

One package for the full setup. You sign a power of attorney in your own country. The notary in the Netherlands does the rest.

Swipe to see all four options →

Your Dutch BV

from €2,950

excl. VAT

The notary deed, signed for you with a power of attorney
Registration at the Dutch Chamber of Commerce (KVK)
The identity check the law requires
Registration of the owners in the register of ultimate owners (UBO register)
Your tax number and VAT number
The list of documents from your country, and how to legalise them (apostille)
Advice on the setup that keeps your tax low from year one: one company or a holding, your first financial year and your salary
Personal support during the setup and the start of your company

Holding and operating company

from €4,950

excl. VAT

Set up for growth of your company and your wealth.

Two companies, set up together, with everything from the BV package for both
You can pay profit to your holding tax-free (participation exemption)
In your holding, you keep your profit apart from the risks of daily business, and you can invest it
If you sell your operating company later, your holding receives the profit tax-free

What you can add

Made for your company. The price is in your proposal.

Business bank account: the complete file your bank asks for
eHerkenning: your login for the Dutch tax portal
EORI number: your number for import and export
Article 23 licence: you settle import VAT in your VAT return, so you keep that cash in your company
One VAT return for all your online sales in the EU (One Stop Shop, OSS)
Payroll tax number, so your company can pay you a salary
A lower director salary, prepared and submitted to the tax authority
The 30% ruling for you or your staff, when you relocate to the Netherlands
Bookkeeping, VAT returns and annual accounts
Licences and EU rules for your sector

Your first-year plan

Before you start trading, the team looks at everything you plan to do. You get a written plan, and the applications are filed for you. See the first-year plan →

The registrations and licences your company needs
Your salary, dividend and loans from your company in year one
The tax schemes and deductions you are entitled to
Your numbers for the first year: tax, salary and what you keep in your company

Your written proposal shows the exact amount before you decide. Owners from some countries need extra checks.

Want our team to have a look? →Free advice on your next step

Frequently asked questions

Do I need a VAT number to sell on Amazon Europe?

Yes, in each EU country where your stock is stored. Amazon asks sellers to register for VAT where their goods are stored. Your sales to consumers in other EU countries then go in one EU VAT return for cross-border sales (OSS).

How does VAT work with Pan-European FBA?

You choose at least two EU countries where Amazon may store your stock. Your company needs a VAT number in each storage country. Amazon says you can start with two VAT numbers.

Who can be my EU responsible person on Amazon?

A company established in the EU: the manufacturer, the importer, an authorised representative with a written mandate, or in some cases a fulfilment service provider. Your own Dutch company qualifies as importer. A partner service can also take the role.

Do I need an EORI number to sell on Amazon Europe?

Yes, when your company is the importer of record. A company from outside the EU applies in the EU country of its first customs operation. Your Dutch company applies at Dutch Customs. The EORI number is free of charge.

How do I sell on Amazon Europe from the UK?

Since 2021, the UK is outside the EU VAT and customs area. A UK seller needs an EU VAT number in each country where Amazon stores its stock, an EU EORI number for imports and an EU responsible person for each product. The EU product safety rules also apply in Northern Ireland. A Dutch company can be your importer and keep all EU registrations in one company.

How do I sell on Amazon Europe from India?

The steps are the same as for any seller from outside the EU: a VAT number in each country where Amazon stores your stock, an EORI number for imports, an EU responsible person for each product and the packaging registrations. Your own Dutch company can import your goods by sea through Rotterdam and apply for the Article 23 licence, so the import VAT goes in your VAT return.

What do these services cost?

Your Dutch company (BV) costs from €2,950 excl. VAT, and a holding with an operating company from €4,950 excl. VAT. Every other service has its own price, which you see first. Your first advice is free.

Who is Holdwise?

We are an independent Dutch firm in Hoofddorp, next to Schiphol. It sets up and manages Dutch companies for entrepreneurs and companies from outside the EU, and arranges what they need to sell in Europe.