Does Amazon require a VAT and Tax ID number for a non-resident UK seller selling on the UK marketplace?

Many thanks

If you are not planning to store goods in UK, then no need to register.

But if you plan to store goods in UK, eg FBA, then in most situations you are classed as NETP which means you MUST register for VAT. There are specific exemptions (eg UK registered company with staff and ability to receive deliveries) then you do not need to register.

Plenty of info on HMRC (HM Revenue & Customs) website - Search for NETP


Hi, thank you for your guidance. I have seen this raised many times. If I setup a virtual company in the UK with an address to receive deliveries, will I then be classed differently and with no need to register for VAT unless threshold is exceeded?

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If you are a non-resident seller, you can register for a UK VAT number if you meet certain criteria, such as if you store goods in the UK or if your sales to UK customers exceed a certain threshold. You can find more information on how to register for a UK VAT number on the website of the UK government’s tax authority, HM Revenue and Customs (HMRC).

Once you have registered for a UK VAT number, you will need to provide it to Amazon. You can do this by going to the Tax Information section of your Seller Central account.

If you do not have a UK VAT number, you will not be able to sell goods to customers in the UK on Amazon.

Please note that VAT regulations can be complex, so it is always advisable to seek professional advice from a qualified tax advisor.

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A virtual address cannot, by definition, accept deliveries or have staff. But if you really have an office/warehouse with staff, then yes, you can do it.

It sounds to me that you are looking for ways to fool the tax system. Many have tried, some have succeeded, most have been caught, if not by HMRC, more recently by Amazon (the new DAC7 regulations). Many have lost thousands of pounds and all their stock.

So, my advice to you is to do the right thing. Register your business properly, operate legally and succeed by providing good products and an excellent service. Not by breaking the law,

Amazon and HMRC have a lot of knowledge and they know all the tricks that people try on.

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