Selling goods through Amazon
Selling goods through Amazon. The goods to be sold are stored in another Member State (Amazon warehouse). In this case, the transport of the goods will start from the respective country where the goods are stored and this will accordingly create an obligation for the trader to register for VAT in that particular country before making its first sale. In many cases this is also linked to the subsequent registration of VAT in other countries in relation with the Intra community distance sells to them.
You sell your goods to individuals through amazon.de and ship your goods to Amazon in Germany. In this case, you must register for VAT in the territory of Germany, where the warehouse is located, from where your goods "are shipped" before the first sale you make. You are obliged to charge and pay VAT in Germany. Upon reaching the VAT registration threshold in other Member States, you are obliged to register for VAT in the respective country for your Intra community distance sales realized there.
If you choose to use PAN-EUROPEAN FBA, you will be required to register for VAT in 7 EU countries, where Amazon will position your goods to be closer to consumers.