How does Amazon handle Northern Ireland after Brexit?
Northern Ireland stays in the EU VAT system for goods, so FBA shipments between NI and the EU do not need customs paperwork. Shipments between Great Britain (England, Scotland, Wales) and NI do, under the Windsor Framework. Most sellers treat NI as an EU marketplace for VAT purposes.
The practical rule
Goods sold to NI customers are treated like EU sales for VAT. Goods moving GB to NI require customs declarations under the Windsor Framework. Amazon manages most of this on FBA.
What to check
If you fulfill from GB warehouses to NI customers, confirm your carrier and Amazon settings handle the Windsor Framework paperwork. FBA from an EU marketplace to NI is usually clean.
Frequently asked questions
Is NI part of the UK Amazon marketplace?
Yes, NI customers buy on Amazon.co.uk.
Do I charge UK or EU VAT for NI orders?
NI follows EU VAT rules for goods, UK VAT rules for services. Consult a UK VAT advisor.
Is Nova live for UK and NI?
Yes. Nova supports 21 Amazon marketplaces including the UK.
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Amazon UK VAT: what US sellers need to know
Any US seller shipping to the UK or storing inventory in a UK FBA warehouse must register for UK VAT with HMRC before selling. UK VAT is 20% standard rate. Amazon collects and remits VAT on your behalf for many transactions (MFR rules), but registration and periodic filings remain the seller's responsibility.
Pan-EU FBA vs EFN: which should I use?
Pan-EU FBA lets Amazon distribute inventory across EU fulfilment centres for lower fees and faster delivery, but requires VAT registration in every country Amazon stores inventory (typically DE, FR, IT, ES, PL, CZ). EFN (European Fulfilment Network) keeps inventory in one country and ships cross-border with higher fees but only one VAT registration.
What is IOSS and do I need it for EU sales?
IOSS (Import One-Stop-Shop) is an EU scheme that lets non-EU sellers collect and remit VAT on B2C shipments under 150 EUR through a single quarterly return. It speeds customs clearance and prevents buyers from getting hit with unexpected customs fees. Amazon handles IOSS for FBA orders under 150 EUR.
How do I get VAT invoices from Amazon?
For sellers on EU or UK marketplaces, Amazon provides VAT invoices through the Tax Document Library and the Amazon VAT Calculation Service. Enable VCS to auto-issue compliant B2B invoices to buyers. Download seller-facing fee invoices monthly from Reports > Tax Document Library.
Should I expand to Amazon EU?
Amazon EU is worth expanding into once you have a stable, profitable US business (100+ orders/day per SKU) and 6+ months of forecastable demand. EU adds five marketplaces (UK, DE, FR, IT, ES) but introduces VAT registration, EPR obligations, EU Responsible Person, and labelling requirements that take 2 to 4 months to set up correctly.