The rule that catches Amazon sellers out
Storing stock in a country creates a local VAT registration obligation there, and OSS does not replace it. This is the single most common Pan-EU FBA mistake. OSS (the One-Stop-Shop) covers your cross-border B2C distance sales in one quarterly return, but it does nothing about the registration each storage country requires the moment Amazon places your inventory there.
- Pan-EU FBA stores in five countries: Germany, France, Italy, Spain, Poland. Five registrations.
- CEE stores in Germany, Poland, Czechia. Three registrations.
- EFN / single-country FBA keeps stock in one country, so one registration, and OSS covers the cross-border B2C selling.
Vaytax handles your German registration and filings (and French on request); the other storage countries need local registrations, which OSS does not avoid. If you only store in Germany, one German registration plus OSS covers your EU-wide B2C selling. See the OSS checker for the cross-border side and our Pan-EU 2026 requirements guide for the full detail.
Free to cite with a link: Vaytax, "Amazon FBA EU VAT Registration Checker", https://vaytax.com/amazon-fba-vat-checker