There are two circumstances in which you need to register as a VAT payer in the country of trade:
Country of storage: when storing goods in an Amazon warehouse in a specific country in Europe.
Threshold of sales: upon reaching a certain level of sales in the country of trade, there is an obligation to obtain a tax number in that country.
For its part, Company in Estonia OÜ recommends applying for a tax number before the start of trade – this will help you comply with legal formalities and significantly save your time.