How do Amazon, eBay, and Shopify handle EU tax collection differently?
📋 Direct Answer
[Unverified] Figures may be out of date. Queued 2026-08-21 (uvq-marketplace-comparison-eu-en-F0-01). Check the official page: https://digital-strategy.ec.europa.eu/en/page-not-found. Public compilation, not tax advice.
Check the official page[Unverified] Figures may be out of date. Queued 2026-08-21 (uvq-marketplace-comparison-eu-en-F0-03). Check the official page: https://digital-strategy.ec.europa.eu/en/page-not-found. Public compilation, not tax advice.
Check the official page[Unverified] Figures may be out of date. Queued 2026-08-21 (uvq-marketplace-comparison-eu-en-F0-05). Check the official page: https://digital-strategy.ec.europa.eu/en/page-not-found. Public compilation, not tax advice.
Check the official pageAmazon EU automatically collects and remits VAT on B2C sales via IOSS/OSS. eBay offers marketplace facilitator collection in some EU countries. Shopify (independent site) has NO automatic collection — the seller must self-report and remit VAT. Platform collection ≠ seller exemption: you still need VAT registration and periodic returns.
📝 Step-by-Step Guide
Prerequisites
- •Basic business registration
- •Tax identification number
- 1
Amazon EU — VAT IOSS/OSS Auto-Collection - Step 1
Amazon collects 19-27% VAT at checkout for sub-€150 cross-border B2C sales (IOSS)
- 2
Amazon EU — VAT IOSS/OSS Auto-Collection - Step 2
For domestic B2C sales, Amazon remits VAT via One-Stop Shop (OSS) on your behalf
- 3
Amazon EU — VAT IOSS/OSS Auto-Collection - Step 3
Seller still must: register for VAT in at least one EU country, file OSS quarterly returns, keep sales records
- 4
Amazon EU — VAT IOSS/OSS Auto-Collection - Step 4
FBA Pan-EU: Amazon stores inventory across EU warehouses → triggers local VAT registration in each storage country
- 5
eBay — Marketplace Facilitator Collection - Step 1
eBay collects VAT on B2C sales in DE, FR, IT, ES, NL (as marketplace facilitator since 2021)
- 6
eBay — Marketplace Facilitator Collection - Step 2
For non-facilitator countries (PL, SE, etc.), seller must self-collect and remit
- 7
eBay — Marketplace Facilitator Collection - Step 3
Seller must still register VAT, file returns, and reconcile eBay's collected amounts
- 8
eBay — Marketplace Facilitator Collection - Step 4
eBay does NOT handle IOSS for cross-border sub-€150 — seller must register IOSS separately or use Amazon's
- 9
Shopify (Independent Site) — Full Self-Reporting - Step 1
Shopify does NOT collect or remit VAT — 100% seller responsibility
- 10
Shopify (Independent Site) — Full Self-Reporting - Step 2
Seller must: register VAT in each country where B2C threshold is met, collect VAT at checkout (via Shopify Tax app), file periodic VAT returns
💰 Cost Breakdown
| Item | Cost | Frequency |
|---|---|---|
| VAT registration (one EU country) | $500-2,000 | one-time |
| OSS (One-Stop Shop) filing | $200-500/year | annual |
| Marketplace commission (Amazon) | 8-15% of revenue | per-sale |
| Marketplace commission (eBay) | 10-13% of revenue | per-sale |
| Marketplace commission (Bol.com) | 5-10% of revenue | per-sale |
| Compliance software(optional) | $200-600/year | annual |
| Total Estimate | — |
Non-compliance penalties: €1,000-10,000 per EU country per year for unregistered VAT
Non-compliance may result in penalties, fines, or enforcement action.
🛡️ Prevention Steps
- ✓Non-compliance penalties: €1,000-10,000 per EU country per year for unregistered VAT
eBay and Amazon may suspend accounts for missing VAT IDs
Non-compliance may result in penalties, fines, or enforcement action.
🛡️ Prevention Steps
- ✓eBay and Amazon may suspend accounts for missing VAT IDs
FBA Pan-EU creates VAT registration obligations in every storage country
Non-compliance may result in penalties, fines, or enforcement action.
🛡️ Prevention Steps
- ✓FBA Pan-EU creates VAT registration obligations in every storage country
Item by Item
RecommendedAmazon EU — VAT IOSS/OSS Auto-CollectionPlatform absorbs collection cost1-2 weeks for tax setup
- 1Amazon collects 19-27% VAT at checkout for sub-€150 cross-border B2C sales (IOSS)
- 2For domestic B2C sales, Amazon remits VAT via One-Stop Shop (OSS) on your behalf
- 3Seller still must: register for VAT in at least one EU country, file OSS quarterly returns, keep sales records
- 4FBA Pan-EU: Amazon stores inventory across EU warehouses → triggers local VAT registration in each storage country
InfoeBay — Marketplace Facilitator CollectionPlatform collects, seller files returns2-4 weeks for tax setup
- 1eBay collects VAT on B2C sales in DE, FR, IT, ES, NL (as marketplace facilitator since 2021)
- 2For non-facilitator countries (PL, SE, etc.), seller must self-collect and remit
- 3Seller must still register VAT, file returns, and reconcile eBay's collected amounts
- 4eBay does NOT handle IOSS for cross-border sub-€150 — seller must register IOSS separately or use Amazon's
InfoShopify (Independent Site) — Full Self-ReportingSeller bears full VAT obligation3-6 weeks for full tax compliance
- 1Shopify does NOT collect or remit VAT — 100% seller responsibility
- 2Seller must: register VAT in each country where B2C threshold is met, collect VAT at checkout (via Shopify Tax app), file periodic VAT returns
- 3For sub-€150 cross-border: seller must register IOSS (€30,000/year EU-wide threshold) or buyer pays import VAT at customs
- 4For B2B sales: reverse charge mechanism applies, but seller must verify buyer's VAT ID via VIES
Comparison
| Amazon | Ebay | Shopify | |
|---|---|---|---|
| VAT Collection | Auto (IOSS/OSS) | Partial (5 countries) | None — seller self-collects |
| VAT Remittance | Auto via OSS | Seller files returns | Seller files returns |
| IOSS for Sub-€150 | Built-in | Not included | Must register separately |
| VAT Registration Required | Yes (1+ countries) | Yes (1+ countries) | Yes (per country threshold) |
| EPR Compliance | Seller must register | Seller must register | Seller must register |
Common Mistakes
❌ Thinking platform VAT collection eliminates your filing obligation
💥 Consequence:
✅ Fix:
❌ Using Amazon IOSS number for non-Amazon sales
💥 Consequence:
✅ Fix:
❌ Ignoring FBA inventory storage country VAT triggers
💥 Consequence:
✅ Fix:
Seller Paths
Amazon FBA seller (sub-€150 goods)
- 1. Register VAT in 1 country
- 2. enable Amazon IOSS
- 3. file OSS quarterly
- 4. Amazon handles collection and remittance for most B2C sales
Multi-platform seller (Amazon + eBay + Shopify)
- 1. Register VAT + IOSS independently
- 2. Amazon auto-collects, eBay partial, Shopify self-collect
- 3. reconcile all three platforms
- 4. file unified OSS return
Next Steps
Get a free compliance assessment
Continue →Related Questions
Sources
- • EU VAT Directive 2006/112/EC, Article 138
- • Amazon Seller Central: EU Tax Calculation
- • eBay: VAT Handling for EU Sellers
Disclaimer: This page is for informational purposes only and does not constitute legal or tax advice. Consult a professional for your specific situation.