Enrolling in Amazon Pan-EU FBA is one of the most common ways US brands accidentally create multi-country VAT obligations in Europe. Once inventory enters the programme, Amazon distributes it across fulfilment centers in up to seven EU countries. VAT registration is required in every country where stock is stored. That obligation starts the moment goods arrive, not when the first sale happens.

Pan-EU FBA lets Amazon distribute inventory across its EU fulfillment network to improve delivery speed, Buy Box performance, and Prime eligibility. The trade-off is that Amazon controls where the stock goes. Sellers cannot restrict distribution to specific countries once enrolled. When stock moves into a new country, the VAT obligation is live from that day regardless of whether any sales have occurred.

Amazon updated the programme in June 2025, adding the Netherlands as a required marketplace. Sellers with Pan-EU FBA listings must now be active on Amazon.nl. Dutch VAT registration is not automatically triggered just from listing there, but becomes mandatory once Amazon stores inventory in Netherlands warehouses. Given that Pan-EU FBA positions stock where demand is highest, Dutch storage is a practical certainty for most active sellers within the programme.

A common assumption among US brands is that the OSS (One Stop Shop) scheme removes the need for local VAT registrations. It doesn't. OSS handles B2C cross-border sales from a single country. It does not replace country-specific registrations where stock is physically held. Every country in the Pan-EU network requires its own VAT registration, and lead times vary considerably. Germany takes 10 to 16 weeks; Spain and Poland each take 4 to 6 months. Activating Pan-EU FBA before all registrations are confirmed is a compliance risk that brands routinely underestimate.

• Pan-EU FBA currently covers Germany, France, Italy, Spain, the Netherlands, Poland, and Czech Republic. Each country requires an active VAT registration before Amazon can store stock there.
• OSS does not replace local VAT registrations in Pan-EU countries. Both are required for compliant operation.
• VAT registration lead times range from 3 to 4 weeks (Netherlands) to 4 to 6 months (Spain, Poland). Planning ahead is non-negotiable.

Expandly handles EU VAT registrations across all Pan-EU countries as part of its onboarding process, so registrations are active before inventory ships, not after.