Amazon FBA VAT Registration in Poland: When Is It Required?

You run a company established in the European Union and sell products through Amazon. You want to reach customers in Poland, or you are considering storing your inventory in one of Amazon's Polish fulfilment centres.

Do you need to register for VAT in Poland?

Selling products to Polish customers through Amazon does not automatically require Polish VAT registration. However, storing your own goods in Poland will generally create a registration obligation.

The difference depends primarily on where your goods are stored, where they are dispatched from and how the transactions are treated for VAT purposes.

There is also an important simplification for EU sellers: the One Stop Shop (OSS) procedure. It allows businesses to account for VAT on eligible cross-border consumer sales in their home country, without registering for VAT separately in every country where their customers live.

However, OSS does not eliminate the VAT consequences of storing and moving your own inventory between EU countries.

In this guide, I explain how Polish VAT registration works for EU companies selling through Amazon FBA, when storing goods in Poland creates VAT obligations, and how OSS can simplify cross-border sales.

Amazon FBA VAT registration in Poland – in short

Does an EU company selling through Amazon need a Polish VAT number? Generally, yes, if it stores its own inventory in Poland under ordinary FBA arrangements. However, if it stores goods in another EU country and merely ships products to Polish consumers, Polish VAT registration may not be necessary.

The table describes typical transactions carried out by an EU-established seller under ordinary VAT rules. Specific exemptions and special arrangements may lead to a different result.

The most important distinction is between selling goods to customers in Poland and physically storing goods in Poland.

These activities can create different VAT obligations.

Does selling on Amazon.pl require VAT registration in Poland?

No. The fact that a foreign company sells products through Amazon.pl does not automatically mean that it must register for VAT in Poland.

The Amazon marketplace through which a product is sold does not, by itself, determine the country in which the seller must register for VAT.

Consider a German company that stores its entire inventory in Germany.

The company offers products on Amazon.pl. When a customer in Poland places an order, the goods are shipped from the German warehouse directly to that customer.

This is generally an intra-Community distance sale of goods.

Such sales are normally subject to VAT in the country where the transport ends, subject to the special EUR 10,000 threshold discussed below.

A German seller can use the EU One Stop Shop procedure registered in Germany to account for the Polish VAT due on these sales.

As a result, the German company may sell to Polish consumers and pay Polish VAT without obtaining a Polish VAT number.

The situation changes when the company starts storing its own goods in Poland.

Does storing goods in an Amazon warehouse in Poland require VAT registration?

Generally, yes. An EU company storing its own goods in Poland for subsequent sales will normally need Polish VAT registration.

The obligation does not arise merely because Amazon operates the warehouse.

It arises because the foreign company owns goods located in Poland and may carry out transactions that must be accounted for in the Polish VAT system.

For example, a German company purchases products in Germany and transfers them to an Amazon fulfilment centre in Poland.

The goods remain the property of the German company until they are sold.

Nevertheless, the movement into Poland generally creates an intra-Community acquisition of goods in Poland.

When the company subsequently sells those products, the VAT treatment depends on where the customer is located and where the goods are shipped.

This means that a German company may need a Polish VAT number even though:

• Its registered office is in Germany.
• It has no Polish subsidiary.
• It does not employ anyone in Poland.
• Amazon operates the warehouse.
• Its products are also sold through Amazon marketplaces outside Poland.

A foreign company does not have to establish a physical office or subsidiary in Poland to become subject to Polish VAT obligations.

Moving your own goods to Poland can trigger VAT obligations before the first sale

This is one of the most important issues for businesses using Amazon FBA.

Moving a company's own goods from one EU Member State to another can constitute a transaction for VAT purposes, even if the goods have not been sold to a customer.

Under the EU VAT system, such movements are generally treated as corresponding intra-Community transactions:

1. A deemed intra-Community supply in the country from which the goods are dispatched.
2. A deemed intra-Community acquisition in the country where the goods arrive.

Article 11 of the Polish VAT Act contains the rules concerning the acquisition of a taxpayer's own goods transferred into Poland from another EU country.

Example: A German seller transfers inventory into Poland

A German company stores 1,000 products in an Amazon warehouse in Germany.

It decides to make 300 of these products available for fulfilment from Poland.

The products are moved from Germany to an Amazon warehouse in Poland.

No customer has purchased the goods. Their ownership remains with the German company.

Nevertheless, the movement generally constitutes:

• A deemed intra-Community supply in Germany.
• A deemed intra-Community acquisition in Poland.

The German company will normally need Polish VAT registration to account for the intra-Community acquisition.

This obligation can arise before any sale is made from the Polish warehouse.

It also cannot be settled through OSS, because OSS does not cover intra-Community acquisitions arising from the ordinary movement of a taxpayer's own inventory.

Pan-European FBA: why warehouse locations matter for VAT

Amazon's Pan-European FBA programme allows sellers to store inventory in selected European countries and fulfil orders from Amazon's logistics network.

For a business planning to expand across Europe, this can improve delivery times and reduce certain fulfilment costs.

However, storing inventory in several countries may create VAT obligations in each of those countries.

For example, a German company may initially store its goods only in Germany and later enable storage in Poland.

Once its own products are transferred to Poland under the ordinary rules, Polish VAT registration will generally become necessary.

The company may then have to account for intra-Community acquisitions, domestic supplies and other transactions connected with its Polish inventory.

Before enabling Poland as an inventory storage country, an Amazon seller should assess whether it needs a Polish VAT number and how the resulting transactions will be reported.

This is a different question from whether the company sells products to Polish customers.

What is OSS and how does it work for Amazon sellers?

The One Stop Shop (OSS) is a special EU VAT procedure designed to simplify the reporting of certain cross-border sales to consumers.

Without OSS, businesses making taxable distance sales to consumers in several EU countries may need to register for VAT in each country where those sales are taxable.

OSS allows eligible sales to be reported through a single special VAT return in one EU Member State.

For a company established in Germany, that Member State is Germany.

Example: A German seller uses OSS in Germany

A German company sells products to consumers in Poland, the Czech Republic and Slovakia.

All products are stored in Germany and shipped directly from Germany to the customers.

The company has opted for the Union OSS procedure and is registered for OSS in Germany.

Assuming the sales are taxable in the countries of destination, the company:

1. Charges Polish VAT on sales to Polish consumers.
2. Charges Czech VAT on sales to Czech consumers.
3. Charges Slovak VAT on sales to Slovak consumers.
4. Reports these sales in a special quarterly OSS VAT return submitted in Germany.
5. Pays the total VAT due through the German OSS system.

The German tax administration then distributes the relevant VAT amounts to Poland, the Czech Republic and Slovakia.

The company pays VAT applicable in the customers' countries, but fulfils its reporting obligations through OSS in Germany.

It does not need separate Polish, Czech or Slovak VAT registrations solely to account for these eligible distance sales.

Can a German company choose where to register for OSS?

A German company can choose whether to use OSS.

However, a company established in Germany generally registers for the Union OSS procedure in Germany, because that is its Member State of identification.

It does not freely choose another EU country merely because it sells products there.

OSS is optional, but once a business chooses the procedure, it generally must report all transactions covered by that procedure through OSS rather than selecting individual countries or eligible sales.

Does OSS replace the company's normal German VAT return?

No.

The OSS return is a separate VAT return covering eligible transactions under the special procedure.

A German company continues to comply with its ordinary German VAT obligations.

For example, it generally reports domestic sales to German customers through its normal German VAT returns, while eligible cross-border consumer sales to Poland, the Czech Republic and Slovakia are reported through its German OSS returns.

Union OSS returns are submitted quarterly, including nil returns when required.

Selling from Germany to Poland, the Czech Republic and Slovakia: OSS vs no OSS

Let's compare two German companies conducting exactly the same business.

Both are established in Germany, store all their products in Germany and sell goods to private consumers in Poland, the Czech Republic and Slovakia.

Assume that:

• All goods are dispatched directly from Germany to the customers.
• The total value of relevant cross-border B2C sales exceeds the EUR 10,000 EU threshold.
• The destination-country VAT rules apply.
• Neither company uses a separate small-enterprise exemption or another special arrangement.
• The companies have no warehouses or other transactions requiring VAT registration outside Germany.

The only difference is that Company A uses OSS in Germany, while Company B does not use OSS.

What does this mean in practice?

Company A — using OSS in Germany

The company generally needs no additional VAT registrations in Poland, the Czech Republic or Slovakia solely because of these eligible distance sales.

It reports VAT due in all three countries through one special quarterly OSS return filed in Germany.

It makes one payment to the German tax administration, which distributes the appropriate amounts to the destination countries.

Company B — without OSS

Because the sales are taxable in the destination countries, the company generally needs to register for VAT in Poland, the Czech Republic and Slovakia.

It must then account for the relevant sales under each country's domestic VAT reporting rules.

The company therefore faces separate VAT compliance obligations in three countries instead of using the single OSS procedure in Germany.

This is the main benefit of OSS: one registration and reporting procedure can replace multiple local VAT registrations for eligible cross-border consumer sales.

However, that simplification does not extend to every type of transaction carried out by the company.

What about the EUR 10,000 threshold for distance sales?

For qualifying smaller EU businesses, cross-border consumer sales may remain taxable in the seller's home country until the combined EUR 10,000 threshold is exceeded.

This threshold applies to the combined value of relevant intra-Community distance sales of goods and certain cross-border telecommunications, broadcasting and electronic services.

It is not a separate EUR 10,000 threshold for each destination country.

For example, a German company sells goods to consumers in three EU countries:

Assume the company is established only in Germany, dispatches all products from Germany and did not exceed the threshold in the preceding calendar year.

If it has not opted for destination-country taxation, these sales may remain subject to German VAT.

The company does not need Polish, Czech or Slovak VAT registration solely because of those sales.

Now assume that the company's combined qualifying cross-border sales exceed EUR 10,000.

From the transaction that causes the threshold to be exceeded, the destination-country taxation rules generally apply.

The company must then account for VAT in the relevant countries.

It can achieve this by using OSS in Germany or, alternatively, by fulfilling the applicable local registration and reporting obligations.

A qualifying seller can also opt to apply destination-country taxation before exceeding the threshold, subject to the applicable rules.

The EUR 10,000 threshold concerns eligible cross-border sales. It does not provide a general exemption from Polish VAT obligations arising from storing and transferring the seller's own goods into Poland.

For the official explanation of the threshold and its conditions, see the European Commission's One Stop Shop guidance.

Can OSS replace Polish VAT registration if Amazon stores goods in Poland?

No. Using OSS in Germany does not exempt a German Amazon seller from Polish VAT registration if the seller transfers its own goods into Poland under the ordinary VAT rules.

OSS can cover eligible cross-border B2C sales, but the acquisition of the seller's own goods in Poland and domestic Polish sales must be assessed under the ordinary Polish VAT rules.

OSS simplifies the reporting of eligible cross-border consumer sales. It does not replace Polish VAT registration when a seller must account for inventory transfers and ordinary domestic supplies in Poland.

This is the key distinction for Amazon FBA sellers.

A German company may be registered for Union OSS in Germany and still need an additional Polish VAT registration.

The reason is that OSS and ordinary Polish VAT returns cover different transactions.

Example: A German Amazon seller uses OSS in Germany and stores goods in Poland

A German company is registered for OSS in Germany.

It initially stores all its products in Germany and sells them to customers in Poland, the Czech Republic and Slovakia.

Its eligible cross-border consumer sales are reported through German OSS.

Later, the company transfers part of its own inventory from Germany to an Amazon warehouse in Poland.

This movement generally results in an intra-Community acquisition of goods in Poland.

The company therefore normally needs Polish VAT registration.

From that point, it may have two distinct reporting obligations:

1. Polish VAT returns

The company reports transactions falling within ordinary Polish VAT reporting, including relevant inventory transfers and domestic sales from the Polish warehouse to Polish customers.

2. German OSS returns

The company continues to report eligible intra-Community distance sales through OSS in Germany.

For example, if products are dispatched from the Polish warehouse directly to consumers in the Czech Republic or Slovakia, those qualifying distance sales can generally be included in the company's German OSS return.

This illustrates an important principle:

A company can simultaneously be registered for Polish VAT and use OSS in Germany. These systems serve different purposes and can operate alongside each other.

Which transactions are covered by OSS and which require Polish VAT reporting?

Consider a German company registered for OSS in Germany that also stores its own goods in Poland.

The examples assume ordinary sales by the German company to private consumers and transactions eligible for the indicated reporting treatment.

Registering for VAT in Poland does not mean that every sale involving Poland must be reported in the Polish VAT return.

The correct reporting method depends on the individual transaction, including where the goods are dispatched from, where the transport ends and whether OSS applies.

Can a seller deduct Polish input VAT through OSS?

No. The OSS return is used to report and pay VAT on eligible sales, not to deduct input VAT on purchases.

For example, a German company registered for OSS in Germany may incur Polish VAT on purchases related to its Polish operations.

That input VAT cannot be deducted in its German OSS return.

Where the company is registered as an active Polish VAT taxpayer and the statutory conditions are satisfied, eligible Polish input VAT may instead be deducted through ordinary Polish VAT returns.

In other cases, a foreign VAT refund procedure may be available.

This is another reason why OSS and domestic VAT registration should not be treated as interchangeable solutions.

Does storing goods in an Amazon warehouse create a fixed establishment in Poland?

Not automatically.

A German company may store goods in an Amazon fulfilment centre in Poland and be registered for Polish VAT without having a fixed establishment there.

A fixed establishment for VAT purposes generally requires a sufficient degree of permanence and an appropriate structure of human and technical resources.

Merely owning goods stored in a third-party warehouse or holding a Polish VAT identification number is not sufficient, by itself, to establish a fixed establishment.

The company's actual operational and contractual arrangements must be considered.

This distinction matters because Polish VAT registration and the existence of a fixed establishment are separate legal issues.

A company can have Polish VAT reporting obligations without having its business establishment or a fixed establishment in Poland.

What VAT reporting obligations arise after Amazon FBA registration in Poland?

A company registered as an active Polish VAT taxpayer generally must submit regular Polish VAT returns and records through JPK_V7.

For an EU company using Amazon FBA, the relevant obligations may include:

• Accounting for intra-Community acquisitions resulting from transfers of its own goods into Poland.
• Reporting domestic supplies made from inventory located in Poland.
• Reporting intra-Community supplies and transfers of goods from Poland.
• Deducting eligible input VAT on Polish purchases.
• Submitting VAT-EU recapitulative statements where required.
• Maintaining evidence of inventory movements and transactions.

A seller must also distinguish transactions reported under Polish VAT rules from eligible distance sales reported through OSS in its home country.

The fact that Amazon manages storage, packing and delivery does not eliminate the seller's responsibility for its VAT reporting obligations.

Even when the company has no sales in a particular reporting period, it may remain obliged to submit Polish VAT returns.

Failure to submit required VAT returns may result in removal from the Polish VAT register.

Why inventory movement reports matter

For Amazon FBA sellers, sales reports alone may not contain all information necessary for accurate VAT settlements.

Movements of unsold inventory between EU countries can also have VAT consequences.

The company should therefore be able to establish when goods arrived in Poland, when they left Poland and which sales were made from Polish inventory.

These records are essential for distinguishing ordinary domestic transactions from intra-Community transfers and distance sales reported through OSS.

Practical examples: Amazon FBA and Polish VAT registration

Example 1: A German seller uses Amazon.pl but stores all goods in Germany

A German company stores all products in Germany.

It sells goods to consumers in Poland through Amazon.pl.

The company is registered for OSS in Germany and accounts for Polish VAT on eligible sales through its German OSS returns.

The company does not need Polish VAT registration solely because it sells to Polish consumers.

Example 2: Amazon FBA inventory is transferred from Germany to Poland

A German company uses Amazon FBA and arranges for part of its inventory to be stored in Poland.

The goods are transferred from Germany to a Polish fulfilment centre.

Although no sale has taken place, the movement generally constitutes an intra-Community acquisition in Poland.

The company will normally need Polish VAT registration to account for the inventory transfer and subsequent transactions.

OSS in Germany does not replace that obligation.

Example 3: A German seller uses OSS and has warehouses in Germany and Poland

A German company stores products in both Germany and Poland.

It is registered for OSS in Germany and also has a Polish VAT number.

It sells goods from its Polish warehouse to consumers in Poland, the Czech Republic and Slovakia.

Its domestic sales to Polish consumers are reported through Polish VAT returns.

Its eligible distance sales from Poland to Czech and Slovak consumers are reported through OSS in Germany.

The company uses Polish VAT registration and German OSS simultaneously, but for different transactions.

Example 4: A German seller does not use OSS

A German company stores all goods in Germany and sells products to private consumers in Poland, the Czech Republic and Slovakia.

Its combined qualifying cross-border sales exceed EUR 10,000, so the destination-country taxation rules apply.

The company has not registered for OSS.

Assuming no exemption applies, it will generally need to register and account for VAT separately in Poland, the Czech Republic and Slovakia.

Using OSS in Germany could simplify the reporting of these eligible sales and eliminate the need for the three local registrations arising solely from those sales.

How to register for Polish VAT as an Amazon FBA seller

Before applying for a Polish VAT number, an EU seller should establish how its Amazon fulfilment model operates.

In particular, it should determine:

1. Where the company is established.
2. Where its products are stored.
3. Whether goods are transferred between Amazon warehouses in different EU countries.
4. Whether any inventory is or will be located in Poland.
5. Which transactions qualify as intra-Community distance sales.
6. Whether the company uses OSS in its country of establishment.
7. Which transactions must be reported through ordinary Polish VAT returns.

Once the registration requirement has been confirmed, the Polish procedure generally involves obtaining a Polish tax identification number (NIP), if necessary, preparing VAT-R and providing the relevant corporate and business documentation.

The Polish tax authority may request explanations concerning the company's sales activities, logistics arrangements, inventory movements and reasons for registration.

For more information, read VAT Registration in Poland: Required Documents, Process and Timeline.

You can also read Do I Need to Register for VAT in Poland?.

Amazon FBA and Polish VAT registration – practical checklist

Before storing goods in Poland or expanding cross-border sales through Amazon, consider the following:

• Do you know in which countries your products are stored?
• Will any of your inventory be transferred to an Amazon warehouse in Poland?
• Have you assessed the VAT treatment of transfers of your own goods?
• Do you sell to private consumers in other EU countries?
• Have your qualifying EU cross-border sales exceeded the EUR 10,000 threshold?
• Are you registered for Union OSS in your home country?
• Do you know which transactions can be reported through OSS?
• Have you identified any transactions requiring ordinary Polish VAT reporting?
• Do you have the inventory movement records necessary for VAT compliance?

Before enabling storage in Poland, it is worth checking whether the expected logistical benefits justify the additional VAT registration and reporting obligations.

Legal basis and official sources

The rules discussed in this article are based on the Polish VAT Act and the EU VAT system, including Council Directive 2006/112/EC.

The most relevant provisions of the Polish VAT Act include:

• Article 11 — intra-Community acquisition of a taxpayer's own goods transferred into Poland.
• Article 13 — intra-Community supplies, including certain transfers of the taxpayer's own goods out of Poland.
• Articles 22a and following — rules governing the place of supply of intra-Community distance sales of goods, including the EUR 10,000 threshold.
• Articles 130a and following — Union OSS procedure.
• Articles 86 and 87 — input VAT deduction and VAT refunds.

The corresponding EU framework includes Articles 17 and 21 of Council Directive 2006/112/EC, concerning transfers of a taxpayer's own goods between Member States.

Official legal and administrative sources

Polish legislation

• Polish VAT Act — consolidated text, Journal of Laws 2026, item 1263

European Union legislation

• Council Directive 2006/112/EC — EU VAT Directive

Guidance on OSS and the EUR 10,000 threshold

• European Commission — The One Stop Shop, including the EUR 10,000 threshold
• European Commission — Register to OSS
• European Commission — Declare and Pay in OSS
• Polish Ministry of Finance — One Stop Shop (OSS)

Guidance on movements of goods and Amazon FBA

• Polish Ministry of Finance — Intra-Community Acquisitions of Goods (including transfers of own goods)
• Amazon — Pan-European FBA

These materials explain the legal distinction between cross-border sales to customers and transfers of a business's own goods between EU Member States.

Frequently Asked Questions

Do I need a Polish VAT number to sell on Amazon.pl?

Not necessarily. Selling on Amazon.pl does not automatically require Polish VAT registration. If goods are dispatched from another EU country, eligible cross-border consumer sales may be reported through OSS in the seller's home country.

Does storing goods in an Amazon warehouse in Poland require VAT registration?

Generally, yes. An EU company storing its own goods in Poland will normally need Polish VAT registration, particularly where the goods are transferred from another EU country.

Does moving my own inventory from Germany to Poland create VAT obligations?

Generally, yes. The movement may constitute an intra-Community supply in Germany and a corresponding intra-Community acquisition in Poland, even before any goods are sold.

Can a German company pay Polish VAT through OSS in Germany?

Yes. A German company registered for Union OSS in Germany can account for Polish VAT on eligible distance sales to Polish consumers through quarterly OSS returns submitted in Germany, without needing Polish VAT registration solely for those sales.

Do I need Polish VAT registration if I use OSS in Germany?

Not necessarily. If all goods remain in Germany and the company only makes eligible distance sales to Polish consumers, OSS may eliminate the need for Polish registration. However, storing and moving the company's own goods into Poland generally creates separate VAT obligations that OSS does not cover.

What is the difference between OSS and Polish VAT registration?

OSS is a special procedure for reporting eligible transactions, including intra-Community distance sales to consumers. Polish VAT registration is used for ordinary domestic reporting, including relevant domestic supplies, intra-Community acquisitions and other transactions falling outside OSS.

What happens if I sell from Germany to Poland, the Czech Republic and Slovakia without OSS?

If the destination-country VAT rules apply and no exemption is available, you generally need to register and account for VAT separately in the relevant destination countries. OSS in Germany can simplify the reporting of these eligible distance sales.

Is the EUR 10,000 threshold calculated separately for Poland, the Czech Republic and Slovakia?

No. The EUR 10,000 threshold is calculated based on the combined value of qualifying cross-border sales across the EU, together with certain covered services, rather than separately for each destination country.

Can a German company use OSS and have a Polish VAT number at the same time?

Yes. For example, a German company can use OSS in Germany for eligible cross-border consumer sales and submit ordinary Polish VAT returns for transactions arising from inventory stored in Poland.

Can Polish input VAT be deducted through OSS?

No. OSS does not provide a mechanism for deducting input VAT. Eligible Polish input VAT may instead be deductible through ordinary Polish VAT returns or recoverable through an applicable foreign VAT refund procedure.

Does storing goods in an Amazon warehouse automatically create a fixed establishment in Poland?

No. Storing inventory in a third-party warehouse or holding a Polish VAT number does not, by itself, create a fixed establishment for VAT purposes.

Need help with Amazon FBA VAT registration in Poland?

Before storing inventory in Poland, make sure you understand which VAT obligations arise from your fulfilment model — and which transactions can already be handled through OSS.

A company selling through Amazon may not need Polish VAT registration merely because it has customers in Poland.

On the other hand, transferring its own inventory into a Polish fulfilment centre may create Polish VAT obligations before the first sale.

I provide Polish VAT advisory and registration support for foreign businesses entering the Polish market, including EU companies using Amazon FBA and other fulfilment providers.

As a licensed Polish tax adviser with experience in the Polish tax administration, I help businesses identify their VAT obligations, prepare registration documentation and navigate the Polish VAT system.

I can help you determine:

• Whether your Amazon FBA model requires Polish VAT registration.
• Whether transfers of your own goods create Polish VAT obligations.
• Which sales can be reported through OSS in your home country.
• Which transactions must be included in Polish VAT returns.
• How to register your company for Polish VAT when registration is necessary.