If you use Amazon’s Pan-EU Fulfilment Service, you will need to VAT register locally in the countries where you hold your stock. You will also need to file EC Sales Lists to account for any cross-border stock transfers. If you sell your goods which are valued below EUR150 and imported in the EU via a marketplace eg. Amazon or eBay, the marketplaces will now be responsible for the collection and payment of the VAT to the relevant tax authority. If you as the seller are based outside the EU and sell goods of any value which are already in free circulation in the EU via a marketplace, the marketplace will now be responsible for the collection and payment of the VAT to the relevant tax authority.