Warehousing Abroad and VAT in E-Commerce – What You Need to Know in 2026

Relocating warehousing operations abroad is one of the most effective ways to scale online sales. Shorter delivery times, lower shipping costs, better product availability for customers across different countries — the benefits are real. But they come with concrete tax obligations that have changed significantly in 2026. Here is what you need to know before sending your first pallet to a foreign warehouse.

Obligation to Register for VAT in the Country Where Goods Are Stored

Storing goods in another country generally creates a fixed place of storage and, as a rule, triggers a VAT registration obligation in that state. This applies whether you use your own warehouse or an external fulfilment operator — if your goods are physically located abroad, the tax law of that country applies to them.

A local VAT number is needed to:

• account for domestic B2C sales in that country,
• report intra-Community acquisitions (ICA) when transferring goods between warehouses,
• issue invoices that comply with local requirements.

Each EU country has its own registration procedures, different timelines and different documentation requirements. It is worth planning registration well in advance — depending on the country, it can take anywhere from a few weeks to several months.

OSS — What It Covers and What It Does Not

The One Stop Shop (OSS) procedure allows businesses to account for cross-border VAT on B2C sales to consumers in other EU countries through a single return filed in their home country. It is a valuable and convenient tool, but it has one key limitation: OSS does not replace the local VAT registration in the country where your warehouse is located.

In practice, the model works as follows:

• On the OSS return, you report cross-border B2C sales — i.e. where goods leave a foreign warehouse and travel to a customer in another country.
• On the local VAT return in the country of storage, you report domestic sales, B2B transactions and inter-warehouse movements (ICA/ICS).

Both systems must operate in parallel — neither replaces the other.

Changes from 2027 (ViDA Package)

The ViDA (VAT in the Digital Age) package, adopted by the EU in March 2025, will bring further changes to OSS from January 2027, including an expansion of the transactions covered and new Single VAT Registration rules. If you are planning international expansion, it is worth monitoring these developments now.

IOSS and Imports — Important Change from 1 July 2026

If you sell imported goods from outside the EU directly to customers, you need to be aware of a significant change. From 1 July 2026, the €150 customs duty exemption for low-value imports has been abolished. This means that all parcels imported into the EU — regardless of value — are now subject to customs duties.

As a transitional measure, a flat customs duty of €3 per item applies to consignments valued below €150, until a permanent system is introduced (expected from 2028).

The IOSS procedure continues to operate and simplifies VAT accounting on imports, but it is now just one part of a larger picture. Importers must factor customs duty into every shipment, which changes cost calculations, pricing and margins in import-based business models.

Foreign Storage Models

Call-Off Stock

Call-off stock is a model where your goods are physically stored abroad but formally remain your property until the recipient “calls off” — i.e. orders — a specific batch. This solution is popular in B2B trade, where the customer has access to a continuously replenished stock without needing to place large advance orders.

From a VAT perspective, call-off stock requires registration in the country of storage and reporting of stock movements as ICA/ICS. The rules governing this mechanism were harmonised across the EU and remain stable in 2026.

Amazon FBA and Other Fulfilment Platforms

Fulfilment through a marketplace (Amazon FBA, eMAG Fulfilment, eBay Fulfilment) is a model where the platform stores your goods, packs them and ships them to customers. From a logistics standpoint this is convenient; from a tax standpoint, a few things require attention.

Amazon Pan-European FBA — from January 2026, the programme requires presence in a minimum of 5 EU countries (previously 4). This means Amazon may move your goods between warehouses in different countries without case-by-case approval, optimising delivery times. For you as a seller, this means a VAT registration obligation in every country where your goods are physically held.

Regardless of which fulfilment operator you choose, a few principles apply:

• The platform handles logistics, but VAT responsibility always rests with the seller.
• Every country in which your goods are physically located requires local VAT registration.
• Sales to customers in other EU countries from a foreign warehouse can be reported through OSS, but local sales cannot.

Local VAT: Rates and Regulations

Each EU country applies its own VAT rates and has its own requirements for invoicing, record-keeping and filing returns. A few examples of differences that may affect your calculations:

• VAT return deadlines vary between countries (monthly, quarterly, annual).
• VAT rates on specific product categories can differ — a product taxed at 5% in one country may be subject to 10% or 20% in another.
• Some countries require a local tax representative for companies based outside the EU.

Before entering a new market, it is worth verifying local regulations or consulting a specialist — the cost of such a consultation is always lower than potential corrections and penalties.

Which Model Is Right for You?

There is no single answer. The choice between a call-off stock warehouse and platform fulfilment depends on:

• your sales volume and order frequency,
• your product range and its turnover,
• the countries where you want to be present,
• your readiness to manage multiple VAT registrations,
• the availability of marketplace platforms in your target markets.

Both models have their advantages and both come with tax obligations. The key is to know those obligations and fulfil them efficiently — before they become a problem.

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If you have any questions about VAT registration, OSS or tax settlements related to warehousing abroad, our experts are available: Contact – amavat®