Do you move stock to a warehouse in another EU country, for example through Amazon Pan-EU? Then you currently often need a VAT registration in every country where your stock is stored. From 1 July 2028, VAT on stock transfers changes significantly due to ViDA (VAT in the Digital Age). In this article, you will read what changes, what it means for Amazon sellers and what you can already do today.
How does it work now?
Moving stock to another EU country is officially called an intra-Community transfer of own goods. For VAT purposes, this counts as a supply to yourself: a deemed intra-Community supply in the country of departure and a deemed intra-Community acquisition in the country of arrival.
As a result, you have to register for VAT in the country of arrival. You report the acquisition there and also pay VAT on local sales from that stock. Do you hold stock in Germany, Poland, Czechia, France, Italy and Spain through Amazon Pan-EU? Then you quickly end up with six foreign registrations and returns.
What changes from 1 July 2028?
ViDA is a European package of VAT reforms, laid down in Directive (EU) 2025/516. One of its pillars is the single VAT registration: businesses will need to register in other EU countries less often. Want to know what else ViDA entails? Our page about ViDA gives you the full overview.
For stock transfers, ViDA brings three important changes.
New OSS scheme for transfers of own goods
A new scheme is being added to the One Stop Shop system (OSS), specifically for moving your own goods (transfer of own goods). The acquisition in the country of arrival will then be exempt. You report the transfers through one return in the country where you are registered for OSS, instead of through a local registration in each country.
The main conditions and consequences:
- You file a monthly return for all transfers through the OSS
- The scheme does not apply to goods for which you have no full right of deduction in the country of arrival
- The transfers no longer need to be included in the EC Sales List
- Intrastat obligations remain in place
Local sales through the OSS as well
In addition, the existing Union OSS will be extended. Do you sell from a foreign warehouse to consumers in that same country? Then you will also be able to report those domestic sales through the OSS, as long as you are not established in that country. It is this combination that makes the difference: both the transfer and the sale then run through one registration in the Netherlands.
End of call-off stock
The call-off stock arrangement, a simplification for stock held for a specific business customer, will disappear. From 1 July 2028, you can no longer start new call-off stock transfers. Goods transferred before that date must be called off by 30 June 2029 at the latest. The Dutch House of Representatives adopted the Dutch legislation for this on 17 September 2026.
What does this mean for Amazon Pan-EU and FBA?
For sellers with Pan-EU / Amazon FBA stock, this may well be the biggest change ViDA brings. Amazon automatically distributes your stock across fulfilment centres in several countries. Every movement is an intra-Community transfer, and that is exactly what causes the many foreign registrations today.
From July 2028, a Dutch Pan-EU seller can in principle rely on their Dutch OSS registration for both the transfers and the sales to consumers from those warehouses. There are a few points to keep in mind:
- If you sell to businesses (B2B) from a foreign warehouse, the VAT will in many cases be reverse charged to the customer
- Foreign VAT on costs, such as local storage, is not reclaimed through the OSS but through a separate refund request
- Existing registrations do not end automatically; you need to assess yourself whether you can deregister
What can you do now?
Although 2028 may seem far away, it is smart to look at your situation now:
- Map out in which countries your stock is held and why you are registered there
- Check whether all your goods qualify for the new scheme
- Make sure your records show per country which stock is transferred and at what value
- Do you use call-off stock? Plan the phase-out towards 30 June 2029
Until 1 July 2028, the current rules continue to apply. Your local registrations and returns therefore simply continue for now.
Final thoughts
VAT on stock transfers will become a lot simpler from 2028. For many e-commerce businesses, this means fewer foreign registrations and fewer returns. Still, it remains a matter of tailoring: which registrations you can actually phase out depends on your sales channels, customers and costs abroad. Unsure about your situation? Joke, our VAT specialist, is happy to think along with you.
