FBA brings several tax considerations. Firstly, storing inventory in Amazon’s warehouses can create a ‘nexus’, potentially requiring you to register for VAT in those countries. In the UK, using FBA doesn’t change your VAT obligations, but it might in other EU countries. For accounting, treat FBA fees as a cost of sale. You’ll need to track your inventory across different fulfilment centres accurately. This is crucial for year-end stock valuations and calculating cost of goods sold (COGS). FBA can complicate your supply chain, so maintain clear records of stock movements. Remember, import duties and taxes when sending stock to international FBA warehouses are usually recoverable. Lastly, consider how FBA affects your pricing strategy to ensure profitability after all fees.