Common Amazon stock-transfer scenarios
| Scenario | VAT reading | What to check |
| Domestic move, for example FR to FR | Movement between fulfilment centres in the same country. No intra-Community supply or acquisition. | Keep it in your stock reconciliation. It may still affect availability and inventory reports. |
| France to Germany | Deemed intra-Community supply in France and deemed intra-Community acquisition in Germany. | French VAT return, German VAT return, EC Sales List/recapitulative statement and Intrastat/EMEBI where applicable. |
| Germany to Poland | Same logic: departure side in Germany, arrival side in Poland. | German reporting for the dispatch and Polish reporting for the acquisition/arrival. |
| Amazon stores your stock locally in another EU country | Local storage generally creates a local VAT registration obligation. | A VAT number is generally required in each country where stock is held. |
| OSS B2C sale vs stock transfer | OSS may cover eligible cross-border B2C sales. It does not currently replace local registrations for stock or own-goods transfers. | Do not mix the sales-flow logic with the stock-flow logic. |
| Post-1 July 2028 ViDA note | OSS extension for some intra-Community transfers of own goods is expected from 1 July 2028. | Treat it as future planning. It is not a current way to avoid local VAT registrations. |
Where to find FC_TRANSFER lines in Amazon reports
Use the Amazon VAT Transactions Report, often called AVTR. In Seller Central, the route is usually around Reports > Fulfilment by Amazon and the tax or VAT reporting section. Amazon changes labels and account layouts, so treat the path as a guide rather than a fixed menu.
Once the report has been downloaded:
Filter
TRANSACTION TYPEforFC_TRANSFERorFC-TRANSFER.Use
SALE DEPART COUNTRYto identify the country where the goods left Amazon stock.Use
SALE ARRIVAL COUNTRYto identify the country where the goods arrived.Use
QTYfor the number of units transferred.Value the transfer with
COST_PRICE_OF_ITEMSwhere available, or with your internal tax value for the goods. There is no sale price because there is no sale.Split the file by departure country and arrival country before preparing VAT, EC Sales List and Intrastat/EMEBI reporting.
VAT treatment of Amazon FC_TRANSFER movements
For a cross-border movement of own goods within the EU, the seller is effectively on both sides of the transaction for VAT purposes.
In the country of departure, the movement is generally reported as a deemed intra-Community supply, sometimes described as a transfer of own goods. In the country of arrival, the seller reports a deemed intra-Community acquisition and accounts for VAT under the local rules.
That is why an Amazon FBA seller can have reporting obligations even when:
no customer has placed an order;
no invoice has been issued to a customer;
Amazon has not paid the seller anything;
the goods still belong to the seller before, during and after the transfer.
VAT registration and Pan-European FBA
With Pan-European FBA, Amazon can distribute units across several EU fulfilment networks. Amazon documentation for Pan-European FBA requires a VAT number in each country where goods are stored, and sellers must authorise storage in at least two countries among France, Germany, Italy, Spain or Poland. For a complete picture of where Amazon stores goods, see the list of Amazon warehouses in Europe. To reduce VAT registration obligations, sellers may instead evaluate the EFN program instead.
For VAT, the practical rule is stricter than many sellers expect: if Amazon stores your goods in a country, you generally need local VAT registration there. The OSS return does not currently replace that registration for stockholding or for transfers of your own goods. An Amazon tax representative can manage these registrations across multiple countries.
EC Sales List, recapitulative statements and Intrastat/EMEBI
The VAT return is only part of the job. Depending on the country, the value and the thresholds reached, stock transfers may also need to be included in:
the EC Sales List or local recapitulative statement for the departure country;
Intrastat, EMEBI or equivalent statistical declarations for dispatches and arrivals;
local VAT ledgers or SAF-T style files where the country requires them.
Do not hardcode one EU-wide threshold. Intrastat and EMEBI thresholds vary by country, flow and year. See our guide on Amazon VAT Guide Sellers.
Monthly checklist for Amazon FBA VAT teams
Download the Amazon VAT Transactions Report for the month.
Filter
TRANSACTION TYPEforFC_TRANSFERandFC-TRANSFER.Reconcile departure and arrival countries against your active VAT registrations.
Add or check the taxable value using
COST_PRICE_OF_ITEMSor your internal valuation method.Aggregate values by departure country, arrival country, SKU and reporting period.
Prepare the departure-side VAT return and EC Sales List/recapitulative statement where required.
Prepare the arrival-side VAT return and Intrastat/EMEBI arrival data where required.
Investigate transfers to countries where you do not yet hold a local VAT number.
Keep the working file with the AVTR export, valuation method and declaration mapping.
See also: why use an Amazon tax representative · EU stock transfers France VAT rules
FAQ
Is an Amazon FC_TRANSFER a sale?
No. `FC_TRANSFER` or `FC-TRANSFER` is a movement of seller-owned inventory between Amazon fulfilment centres. There is no customer sale and no cash transaction.
Who owns the goods during an FC_TRANSFER?
The seller remains the owner. Amazon moves the stock operationally, but the VAT reporting obligation sits with the seller where the movement is reportable.
Do I need a VAT number in every country where Amazon stores my stock?
Generally, yes. Local storage normally creates a local VAT registration obligation. Pan-European FBA also requires a VAT number in each country where goods are stored.
Can I use OSS instead of local VAT registrations?
Not currently for stockholding or own-goods transfers. OSS is mainly relevant for eligible B2C sales. It does not replace local VAT registrations triggered by Amazon storing your inventory in another country.
How do I value a stock transfer if there is no sale price?
Use `COST_PRICE_OF_ITEMS` where it is available and reliable, or your internal tax value for the goods. The declared value should be based on the goods transferred, not on a customer sale price.
Do EC Sales List and Intrastat always apply?
Not always. EC Sales List or recapitulative statement requirements depend on the country and the nature of the flow. Intrastat/EMEBI obligations depend on country-specific thresholds and reporting rules.
Does ViDA remove this problem from 2028?
Not immediately and not today. ViDA introduces an OSS extension for some intra-Community transfers of own goods from 1 July 2028. Until then, sellers should not treat OSS as a replacement for local registrations linked to Amazon stock.
