Quick answer: Under the deemed-supplier rule, Amazon is treated as the supplier for many sales by non-EU sellers to EU consumers and collects the VAT at checkout, and IOSS covers imports of €150 or less. If you hold stock in the EU, for example via Pan-EU FBA, you generally still need local VAT registration, plus an EORI number to import.
Most EU VAT guides assume you are an EU business. If you are not — and many Amazon sellers are based in the UK, US, or Asia — the rules work differently. Here is how VAT actually applies to non-EU sellers in 2026, including IOSS, the deemed-supplier rule, and when you still need a local VAT number. For the EU-business view, see our VAT & OSS guide.
When Amazon collects the VAT for you
Under the EU’s deemed-supplier rule, when a non-EU seller sells goods to EU consumers through a marketplace, Amazon is often treated as the supplier for VAT and collects it at checkout. That removes some of your VAT-collection burden — but it does not remove every obligation, and it depends on where your stock is and the value of the consignment.
IOSS for low-value imports
For goods shipped from outside the EU to consumers with a consignment value of €150 or less, the Import One-Stop Shop (IOSS) lets the VAT be charged at sale and reported in one monthly return, so parcels clear customs without VAT charged on arrival. Where Amazon is the deemed supplier, it typically handles IOSS for those sales; if you ship independently, you may need your own IOSS registration via an intermediary.
When you still need a local EU VAT number
The deemed-supplier rule does not cover everything. If you hold stock in the EU — for example via Pan-EU FBA — you generally need to be VAT-registered in the countries where your goods are stored, and account for the movements between them. Storing inventory in the EU is the single biggest trigger for local VAT registration for non-EU sellers.
EU establishment and EORI
You will also need an EORI number to import into the EU, and you should decide whether an EU-established entity makes sense for your volume. Establishment affects VAT treatment, EPR representation and GPSR, so it is worth planning holistically rather than one rule at a time.
Frequently Asked Questions
Does Amazon collect EU VAT for non-EU sellers?
Often, yes. Under the deemed-supplier rule, Amazon is treated as the supplier for many marketplace sales by non-EU sellers to EU consumers and collects the VAT at checkout.
What is IOSS and do I need it?
IOSS is the Import One-Stop Shop for goods of €150 or less shipped from outside the EU. Where Amazon is the deemed supplier it usually handles it; if you ship independently, you may need your own IOSS registration through an intermediary.
Do I need an EU VAT number if I use FBA?
If your stock is stored in the EU — as with Pan-EU FBA — you generally need local VAT registration in the countries where goods are held, even if Amazon collects VAT on the sale itself.
Do non-EU sellers need an EORI number?
Yes. You need an EORI number to import goods into the EU. It is separate from VAT and from your EPR and GPSR obligations.
Not sure what your catalogue needs across the EU? Book a free consultation. This is general guidance, not legal advice.