Here is what Amazon says about tax information requirements for foreign sellers (Amazon.com Help: IRS Reporting Regulations on Third-Party Payment Transactions):IRS Reporting Regulations on Third-Party Payment TransactionsDue to Internal Revenue Service (IRS) regulations, U.S. third-party settlement organizations and payment processors, including Amazon, are required to file Form 1099-K for U.S. taxpayer sellers who meet the following thresholds in a calendar year:More than $20,000 in unadjusted gross sales, andMore than 200 transactions.IRS regulations require non-U.S. taxpayers to prForm W-8BEN to Amazon in order to be exempt from U.S. tax reporting requirements.Providing Your Taxpayer Identification Information to AmazonAs a result of these and other upcoming regulations, the following sellers are required by Amazon to prtaxpayer identification information to Amazon:All Professional sellersIndividual sellers that exceed 50 transactions in a calendar year, regardless of sales volumeSo, Amazon says that if you want to avoid tax reporting, you need to prForm W-8BEN (https://www.irs.gov/pub/irs-pdf/... - instructions at https://www.irs.gov/pub/irs-pdf/...), which does not require an EIN.Amazon's instructions at Amazon.com Help: IRS Reporting Regulations on Third-Party Payment Transactions pra link to walk sellers through the W-8BEN (or as applicable, W-9) process.Given that Amazon works with foreign sellers, it is not necessary to form a limited liability company (LLC) in the U.S. to sell on Amazon.