Cross-border sellers must register for VAT where goods are stored (first arrival country) and where they exceed the EUR 10,000 cross-border B2C distance-selling threshold; the IOSS scheme simplifies low-value imports under EUR 150.
Registration triggers: (1) storing goods in any EU country (Amazon FBA Poland/Czech/Germany/Spain/France) — register there immediately; (2) intra-EU B2C sales exceeding EUR 10,000/year total — use the One-Stop-Shop (OSS) in your home member state instead of registering everywhere; (3) importing low-value parcels under EUR 150 — IOSS optional but strongly recommended to avoid DDU friction. Common penalties: Germany up to 10% of turnover + back taxes; France 80% penalty for fraud cases. Since 2021 e-commerce package, platforms may withhold VAT for non-compliant sellers — non-registration now means platform-level collection anyway, with zero cash-flow benefit.
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