- Insights
Amazon's VAT & EPR Policy Update
We have two important issues to bring to your attention regarding selling on Amazon Europe.
Belgian VAT
Amazon started enforcing checks on VAT registrations in accordance with a policy update in Belgium effective from the 1st January 2024.
Sellers who fall into any of the below categories will need to register for Belgian VAT:
- You store inventory in Belgium
- You are based in Belgium and your annual turnover exceeds EUR 25,000
- You are based outside the EU, and you conduct B2B sales to EU businesses
- You are based outside the EU, and you conduct sales to Belgium with shipments exceeding EUR 150 in value
In the case that your business is based in the EU, you may opt to use One-Stop-Shop instead of registering for Belgian VAT if any of the following apply:
- You are based in the EU (not Belgium), and you conduct remote B2C sales to Belgium
- You are based in the EU (not Belgium), and your total remote sales exceed EUR 10,000 per year
If you are based outside the EU, you’ll need to appoint a fiscal representative to complete the VAT registration process and comply with ongoing filing requirements.
Spanish EPR
Amazon also started enforcing checks on EPR registrations for Amazon.es, due to the new EPR Packaging requirements that came into force on the 31st December 2023.
Spanish regulations stipulate that any business importing primary/secondary packaging into the Spanish market are ‘producers’ and are covered by EPR regulations.
The vast majority of businesses will be covered, as packaging is used throughout the shipping process – either from the product packaging itself (primary), or shipping/protective packaging (secondary).
Amazon is required to check that sellers have provided a valid Spanish EPR Packaging number for their product listings to ensure compliance with the Spanish EPR regulations.
What next?
If you need to register for Belgian VAT or Spanish EPR, TBA Global can provide expert guidance and assistance.
Get in touch with us at info@tbaglobal.com or WhatsApp for a free one-to-one consultation, and we’ll help you get started.
