EU Amazon sellers must register for VAT in each country where they store stock, as Amazon's Pan-EU FBA triggers local VAT obligations. The article explains how Amazon validates registrations against VIES from 1 January 2026 and outlines the compliance costs of local registration versus using EFN. It also details new requirements such as Italy's financial guarantee and Poland's automatic deregistration after inactivity.
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Meridian Global Services · 4 days ago
Germany has introduced mandatory electronic invoicing for domestic B2B transactions from 1 January 2025, with phased issuance obligations. The 26-Point Action Plan announced in July 2026 proposes an electronic VAT reporting system and extends record retention to fifteen years. These measures aim to curb VAT fraud and improve data-driven enforcement.
E-Invoice.app · 9 days ago
Germany has announced a 26-point Tax Crime Action Plan that introduces real-time electronic VAT reporting, AI-driven data analysis and stricter sanctions. The plan also extends record retention to 15 years, requires mirror-server storage for third-country firms, and mandates registered cash-till systems in cash-intensive sectors.
B2BRouter · 13 days ago
Germany will require all B2B suppliers with turnover over €800,000 to issue structured electronic invoices from 1 January 2027, ending paper invoices by 1 January 2028. The mandate mandates compliance with EN 16931 and permits formats such as XRechnung, ZUGFeRD, and Peppol BIS Billing 3.0. Legacy EDI systems will fail validation unless bridged to these standards.
eClear · 19 days ago
Germany faces significant VAT calculation errors due to inaccurate product master data, as illustrated by recent court rulings and rate changes. The article explains how misclassifications arise, the impact of legal updates such as Austria's new 4.9% rate, and recommends centralised VAT classification systems to avoid costly mistakes.
eClear · 26 days ago
Germany's Annual Tax Act 2026 introduces significant VAT reforms, including a shift to application-based VAT grouping and changes to non-monetary supply taxation. Key changes take effect from 1 January 2027, with the VAT grouping reform applying from 1 January 2029, requiring businesses to apply electronically.
VatCompliance · about 1 month ago
The article provides a comprehensive overview of the 2026 VAT registration thresholds for 12 major European markets, highlighting key changes such as the UK’s increase to £90,000 on 1 April 2024 and Austria’s rise to €42,000. It explains the different threshold structures—universal, sector‑split, and zero—across countries, and outlines the EU One‑Stop Shop (OSS) and Import OSS (IOSS) schemes for cross‑border e‑commerce. The guide serves as a practical reference for businesses planning compliance in 2026.
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Key Takeaways
From 1 January 2026, Amazon actively validates Pan-EU VAT registrations against the EU VIES database, removing benefits without notice if registrations are invalid.
From 1 July 2028, ViDA will introduce a unified VAT registration system, but until then local VAT registration remains required for stored stock in each EU country.
From 1 January 2026, Italy requires a financial guarantee for certain non-EU businesses to remain in VIES, affecting non-EU sellers using Pan-EU FBA.
From 1 January 2026, Poland automatically deregisters VAT numbers after periods of inactivity, affecting sellers with inactive Polish VAT registrations.
From 1 January 2026, losing a VIES-listed number can immediately revoke Pan-EU eligibility, as Amazon checks VIES status.
Primary source
Read the full article at HelloTaxThis summary was published on VATfaqs.com on 4 August 2026. It relates to VAT developments in Germany. The original source is HelloTax.
