Amazon explained

AmazonVAT and compliance, explained.

The VAT, import, packaging and product safety rules that sit underneath every UK and EU listing.

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Topic 12

VAT and compliance.

The VAT, import, packaging and product safety rules that sit underneath every UK and EU listing.

UK

Do I need VAT registration to sell on Amazon UK?

If your business is based in the UK, you have to register for value added tax (VAT) once your taxable turnover over the last 12 months passes £90,000, a level set in April 2024. There's no threshold at all if you're based abroad, and Amazon collects and pays the VAT on your sales to consumers from UK stock as the deemed supplier. You still pay import VAT when your stock comes into the country, and you can only claim it back once you're registered.

If you've read US guides: US state sales-tax thresholds don't apply here. UK VAT is one national tax, and it's included in the price shoppers see.

EU

Do I need VAT numbers to sell in Europe?

You need a value added tax (VAT) number in each EU country where your stock is imported or stored. If your business is based outside the EU, Amazon collects and pays the VAT on your sales to consumers from that stock as the deemed supplier, under rules that took effect on 1 July 2021. The registrations are still how you reclaim import VAT and report stock that Amazon moves between countries, but selling from UK stock through Remote Fulfilment needs none, because Amazon handles the VAT on those low-value parcels.

Easy to miss

Do I need separate imports for the UK and EU?

Yes, because Brexit made the UK and EU separate customs territories, so each side's stock clears customs on its own. A GB EORI (Economic Operators Registration and Identification) number, the ID customs uses for importers, doesn't work in the EU, so importing there in your own name needs an EU one, which covers every EU country. The UK-EU trade deal's zero tariff doesn't cover goods made elsewhere, so Chinese-made stock cleared into Britain first can pay duty twice, unless it stays under a customs procedure such as a customs warehouse or transit.

UK and EU differEasy to miss

What's EPR, and why does Amazon want my number?

EPR, or Extended Producer Responsibility, makes the brand owner or importer who first sells packaged goods, electricals or batteries in a country pay towards recycling the waste. Each country runs its own register, and amazon.de has blocked listings without a LUCID packaging number since 2022. The UK packaging scheme starts at £1m turnover and 25 tonnes a year, but only those above £2m and 50 tonnes pay recycling fees. In France, Spain and, for overseas sellers, the UK, Amazon's Pay on Behalf can pay the fees on your Amazon sales and bill you plus a service fee. Germany has none.

UK and EU differ

What's GPSR, and does it affect me?

GPSR, the EU's General Product Safety Regulation, has applied since 13 December 2024 to almost every consumer product you sell in the EU apart from food and supplements. Each product needs a responsible person based in the EU, the business regulators contact about it, whose name, postal address and an email or web contact go on the pack and listing with the manufacturer's details, a batch or model number and any warnings. Amazon can pull EU listings missing any of it. Great Britain still uses its 2005 rules instead, although Northern Ireland follows GPSR.

UK

Do I need CE or UKCA marking in the UK?

Only if your product type calls for one. CE and UKCA (UK Conformity Assessed) are marks showing a product meets the rules for things like electricals, toys and personal protective equipment, while food, supplements and cosmetics carry neither. Northern Ireland follows EU rules and needs CE, and a few sectors, such as medical devices, run to their own timetable. For most other products Great Britain has accepted CE with no end date since 1 October 2024, so you can use CE instead of UKCA, whatever older guides say.

UK and EU differ

Can I sell the same supplement in every European country?

Not always, because supplements are legally food, and EU law only fixes the basics, such as which vitamin and mineral forms are allowed and what the label must say. Maximum doses have never been agreed EU-wide, so countries such as France set their own limits, and several, including Germany and Italy, want to be notified when a product first goes on sale. The label changes too, because EU countries expect it in the local language, and Great Britain has required a UK business address on food labels since January 2024.

If you've read US guides: US supplement rules don't carry over. The UK and EU have their own lists of permitted vitamin and mineral forms and their own label rules.

UK and EU differ

Why does Amazon show my business address to shoppers?

Consumer law in the UK and EU says shoppers must be able to see who they're buying from, so Amazon shows your business name and address on the seller profile linked from your listing. The EU's Digital Services Act also makes marketplaces check who each seller is and show shoppers the seller's phone number, email and any company registration number. It's the business address you give Amazon, so if that's your home, that's the address shoppers see.

General information about how Amazon works, not legal, tax or regulatory advice. Amazon changes its fees and rules often, so check anything with a fee or date in it before you act on it.

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