Starting July 1, 2021, the 27 countries of the European Union will implement new VAT rules on e-commerce sales which may affect your sales of goods to consumers in the EU through online stores including Amazon, eBay, Rakuten, Bol and several others.
If your business is not registered in the EU and you are established outside the EU e.g. in China – Amazon will collect VAT on the sales of goods delivered to your B2C customers in the EU, ordered through any Amazon store, where:
If you are established inside the EU, following changes to the VAT treatment and reporting of intra-EU distance sales will be introduced: