Amazon Warehouses in Europe: FBA Countries and VAT Rules
Amazon & e-commerce #E-commerce and Marketplace

Amazon Warehouses in Europe: FBA Countries and VAT Rules

7 min read Updated on

Amazon warehouses in Europe matter for VAT because FBA stock can be moved beyond the country where you first ship it. The key countries to monitor are France, Germany, Italy, Spain, Poland, the Czech Republic, the Netherlands, Belgium, Sweden and the UK. Once Amazon stores your goods in a country, a local VAT number can be required there, even if your company is established elsewhere. Foreign businesses can appoint a tax representative in France to handle their VAT registration and filings.

Illustration : boutique e-commerce, colis et livraison

Where are Amazon warehouses in Europe?

Amazon warehouses in Europe are spread across the main FBA markets and logistics corridors. The network includes fulfilment centres, sortation centres, delivery stations and partner locations, but not every site stores third-party seller inventory.

For Amazon sellers, the countries that usually matter most are:

  • France;

  • Germany;

  • Italy;

  • Spain;

  • Poland;

  • the Czech Republic;

  • the Netherlands;

  • Belgium;

  • Sweden;

  • the United Kingdom, managed outside Pan-European FBA since Brexit.

Amazon states that its European network includes more than 80 fulfilment centres. From a VAT angle, the issue starts when your inventory is no longer restricted to one country.

Main Amazon storage countries in Europe

The table below gives an operational view of the countries sellers should monitor before activating FBA storage options. It does not replace the shipment plan or stock reports generated in Seller Central.

CountryLocations often citedVAT point for sellers
FranceSaran, Brétigny-sur-Orge, Montélimar, Sevrey, Lauwin-Planque, Boves, Satolas, Châtres, Artenay, Moissy-CramayelStock in France can trigger a French VAT number and French VAT returns for a foreign seller
BelgiumAntwerp and the Belgian delivery networkStrong search demand around Belgian Amazon depots; check whether there is real storage or only delivery activity
GermanyBrieselang, Schönefeld, Dormagen, Mannheim, Bremen, Hamburg, Werne, Dortmund, Rheinberg, Bad Hersfeld, Leipzig, Graben, PforzheimCore FBA market; often the first country to manage for VAT and EPR
PolandSosnowiec, Gliwice, Sady, Kołbaskowo, Bielany Wrocławskie, OkmianyCommon in Central European logistics flows; local stock requires Polish VAT monitoring
Czech RepublicDobrovíz / PragueOften linked to German and Polish fulfilment flows; monitor intra-EU stock movements
ItalyPasso Corese, Vercelli, Castel San Giovanni, Torrazza Piemonte, Carpiano, Arquà PolesineStock in Italy requires local IVA/VAT handling and FBA movement control
SpainBarcelona / El Prat, Madrid / San Fernando de Henares, Illescas and other hubsSpanish stock means Spanish VAT number exposure and local sales tracking
NetherlandsAmazon.nl network and logistics hubsPan-European FBA rules may require an offer presence on Amazon.nl
SwedenAmazon.se and Nordic distribution networkCommercially useful for Pan-EU coverage, but actual storage must be checked in Seller Central
United KingdomSeparate UK networkOutside the EU: UK VAT, import/export flows and UK stock must be handled separately

France, Germany, Poland and the Czech Republic

France, Germany, Poland and the Czech Republic are the countries that most often create practical VAT work for FBA sellers. They combine large marketplaces, dense logistics capacity and cross-border stock movements.

France is frequently searched through queries such as Amazon warehouse France, Amazon Artenay, Amazon Moissy-Cramayel and Amazon warehouses in southern France. If your FBA units are stored in France, a non-established business may need a French VAT number, French VAT returns and proper tracking of local sales and stock transfers.

Germany is the largest Amazon market in continental Europe. Sellers often activate FBA in Germany first to reach Amazon.de and neighbouring customers, then discover that Poland or the Czech Republic also appear in logistics optimisation flows.

This Central European axis can create:

  • German, Polish or Czech VAT registration;

  • local VAT returns;

  • tracking of intra-EU stock transfers;

  • Intrastat or recapitulative reporting depending on flows and thresholds;

  • reconciliation between Seller Central, Amazon transaction reports and accounting records.

Italy, Spain, the Netherlands, Belgium and Sweden

The other European Amazon markets should not be treated only as sales channels. You can sell on Amazon.it or Amazon.es without local storage, but the VAT position changes when Amazon places stock in that country.

Pan-European FBA is designed to speed up delivery across Europe by allowing Amazon to distribute stock across several enabled countries. The commercial scope includes countries such as Germany, France, Italy, Spain, the Netherlands, Poland, Sweden, Belgium and Ireland.

In practice, sellers need to separate two things:

  1. the marketplaces where the FBA offer is active;

  2. the countries where Amazon is allowed to store the products.

Belgium is a good example. Searches for Amazon warehouse Belgium or Amazon depot Belgium are frequent, but that does not automatically mean a seller has Belgian stock. You need to check FBA storage settings and Seller Central reports before drawing a VAT conclusion.

Can you choose the nearest Amazon warehouse?

An FBA seller cannot freely choose the final Amazon warehouse in the same way they choose a private carrier. Seller Central generates a shipment plan, then Amazon may reallocate stock depending on demand, the FBA programme and the countries you have enabled.

What you actually control:

  • the fulfilment model: EFN, Pan-European FBA, Multi-Country Inventory or another setup;

  • the storage countries you enable;

  • the VAT numbers registered in Seller Central;

  • product eligibility;

  • the marketplaces where your offer is active;

  • product, packaging, EPR and compliance data quality.

What you should not assume:

  • that the warehouse closest to the customer is where your stock will remain;

  • that a sale on Amazon.fr always means stock in France;

  • that a sale on Amazon.de always means stock in Germany;

  • that OSS automatically covers all FBA flows.

EFN, Pan-European FBA and Multi-Country Inventory

Your FBA programme determines your VAT exposure. The three setups sellers most often need to compare are EFN, Pan-European FBA and controlled multi-country storage.

ProgrammeLogistics logicVAT impact
EFNStock is held in one country and orders are shipped to other European countriesVAT exposure is mainly tied to the storage country; eligible B2C distance sales may be reported through OSS
Pan-European FBAAmazon distributes stock across several enabled countriesA VAT number is required in every country where goods are stored
Multi-Country InventoryThe seller chooses several storage countriesEach activated country must be treated from a VAT perspective
UK stockStock is held outside the EU since BrexitUK VAT, import/export flows and a separate UK setup apply

Amazon indicates that a VAT number is required in every country where goods are stored. Read that rule before enabling a storage country, not after the first stock movements have already happened.

VAT obligations when Amazon stores your products

Local storage is one of the strongest VAT registration triggers in Europe. If your goods are held in an Amazon warehouse in a country, you may need a local VAT number there, even if all operational decisions are made from another country.

The obligations to plan for include:

  • local VAT registration in each storage country;

  • periodic VAT returns;

  • tracking of domestic sales;

  • OSS reporting for eligible cross-border B2C distance sales;

  • tracking of intra-EU B2B sales;

  • recapitulative statements, Intrastat or country-specific statistical reporting depending on flows;

  • reconciliation with Amazon VAT Transactions Report and Inventory Event Detail data.

OSS does not replace local VAT registration where stock is stored. OSS mainly covers certain intra-EU B2C distance sales. It does not cover domestic sales, stock transfers, B2B sales, imports or Intrastat obligations.

Checklist before enabling a new Amazon storage country

Check the VAT position before the first stock movement. Reconstructing three months of FBA flows after Amazon has moved inventory is slower, riskier and usually more expensive.

  1. Identify the fulfilment setup: EFN, Pan-European FBA, MCI or local storage.

  2. List the storage countries enabled in Seller Central.

  3. Check active VAT numbers for each storage country.

  4. Review EPR, packaging and regulated product obligations.

  5. Download Amazon stock movement reports.

  6. Separate domestic sales, B2C distance sales, B2B sales and stock transfers.

  7. Confirm when OSS can be used for cross-border B2C flows.

  8. Set up monthly VAT reconciliation.

  9. Archive evidence of stock movements and inventory by country.

How Eurofiscalis helps Amazon FBA sellers

The warehouse list helps you understand Amazon's network, but VAT compliance is decided by your Seller Central data. The countries where Amazon actually stores your units are the countries that can trigger registrations, returns and reporting. Working with an Amazon tax representative streamlines this process.

Eurofiscalis supports Amazon sellers with VAT registration, Pan-European FBA setup, Amazon report analysis, VAT returns, OSS, Intrastat/EMEBI and multi-country accounting reconciliation. See our guide on EU Intrastat Thresholds Table. Also read the Amazon VAT guide Europe.


FAQ

Where are the main Amazon warehouses in Europe?

The main Amazon warehouses and logistics sites in Europe are found across France, Germany, Italy, Spain, Poland, the Czech Republic, the Netherlands, Belgium, Sweden and the UK. For VAT, the key point is not the public site list but the countries where Amazon stores your own FBA inventory.

How many Amazon warehouses are there in France?

The exact number changes with Amazon's network. Locations often cited include Saran, Brétigny-sur-Orge, Montélimar, Sevrey, Lauwin-Planque, Boves, Satolas, Châtres, Artenay and Moissy-Cramayel. For sellers, the relevant evidence is whether their own goods are stored in France.

Can I choose the nearest Amazon warehouse for FBA?

Not usually. Seller Central creates a shipment plan, and Amazon can then move or allocate stock according to demand, the fulfilment programme and the countries enabled for storage. You control the programme and authorised countries more than the final warehouse.

Which countries are included in Pan-European FBA?

Pan-European FBA operates around several European marketplaces, including Germany, France, Italy, Spain, the Netherlands, Poland, Sweden, Belgium and Ireland. The UK is not part of Pan-European FBA since Brexit and needs a separate VAT and logistics setup.

Does an Amazon warehouse in a country always trigger VAT registration?

No. The existence of an Amazon warehouse does not, by itself, create your VAT obligation. Local VAT registration is triggered by the effective storage of your goods in that country. If Amazon stores your stock there, you need to check the local VAT requirement.

Is OSS enough if Amazon stores my products in Europe?

No. OSS can simplify certain intra-EU B2C distance sales, but it does not replace local VAT registration in a country where your goods are stored. OSS does not cover domestic sales, stock transfers, B2B sales, imports or Intrastat obligations.

How do I know where Amazon stores my products?

Use Seller Central reports. Inventory and stock movement reports show where your units entered, exited or remained in storage. Public Amazon warehouse address lists help you understand the network, but they are not the evidence used to determine your VAT exposure.

Which Amazon reports are useful for VAT?

The most useful reports are the VAT Transactions Report, stock movement reports, FBA inventory reports and sales reports. Together, they help separate domestic sales, cross-border sales, B2B transactions, B2C transactions and stock transfers.


photo-jimmy.jpg

About the author

Jimmy Sagnier

Business Developer

Business Developer at Eurofiscalis, Jimmy Sagnier helps e-commerce businesses and international companies navigate European VAT regulations. Drawing on hands-on experience, he breaks down complex tax topics — fiscal representation, Intrastat, OSS — into clear, actionable guidance.