Seller operations briefing · Updated 17 October 2026

Amazon’s Pan-European FBA programme changed its marketplace listing rules in September 2026. This is a useful moment for established sellers to distinguish where an ASIN must have an offer from where inventory, registrations and VAT returns actually sit.

What changed in September 2026?

According to Amazon’s official notice, starting 3 September 2026, both new and existing Pan-EU FBA products need an active offer in the Netherlands to meet programme listing requirements, subject to stated exemptions. Amazon has separately announced a Belgium-offer requirement from 26 February 2027 for relevant enrolment. These are listing requirements, and Amazon says sellers are not currently required to store goods in either of those countries simply to participate.

Amazon advises sellers to enable the required marketplace offer through Manage All Inventory or international listing tools, and to review exemptions where a product cannot be sold or listed for valid reasons.

What about VAT?

The same Amazon programme documentation says sellers storing stock in another country may have additional VAT reporting obligations. The analysis is different from simply listing a product in another marketplace. For example, your business may sell to a Dutch customer from a warehouse in Germany, or hold inventory in Poland while offering products in several Amazon stores. Those scenarios should not be treated as identical.

European VAT arrangements may involve national returns, eligible Union OSS transactions, and other reports depending on the business. Amazon’s seller documentation and the European Commission both caution merchants to verify their situation with appropriate tax professionals.

A five-point check for active Amazon sellers

1. Record actual stock countries: list every EU or UK location in which your goods are held, as distinct from marketplaces where they are merely listed.
2. Identify the legal seller: where is the business established, and which registrations are already active?
3. Separate reporting streams: identify national VAT returns, OSS/IOSS where applicable, and any open correction or historical periods.
4. Review the current filing provider: check that the provider covers all actual stock jurisdictions and any new warehouse plans, and document the next filing deadlines.
5. Verify a handover before switching: establish which provider owns each reporting period, secure records safely, and compare total costs across the countries you actually need.

FAQ

Does Amazon.nl offer activation automatically trigger Dutch VAT registration?

No blanket conclusion should be drawn from a marketplace offer alone. Registration and reporting depend on the merchant’s actual business facts and applicable law.

Does Union OSS replace every local VAT return?

No. OSS may simplify reporting for eligible transactions but is not a universal substitute for national registrations and filings.

Can I keep my existing VAT numbers when I change filing service providers?

Ask the prospective provider to verify whether it can accept and maintain your existing registrations in each relevant country, including access and authorisation arrangements. Do not assume a transfer or timing until the new provider confirms it.

Will Shupa Global receive a commission?

We may receive a disclosed referral fee from a specialist if a properly introduced business becomes an eligible customer. The introductory request is free and does not bind a business to a provider; we ask for separate permission before sharing contact details.

Sources: Amazon Seller Central: Pan-EU FBA Netherlands and Belgium offer requirements; Amazon Pan-European FBA guidance; European Commission: One Stop Shop VAT. General educational information only, not tax/legal/accounting advice. Shupa Global is not affiliated with Amazon or the European Commission.