Amazon Sellers Accounting for Estonian Businesses
A complete accounting guide for Amazon FBA sellers — Seller Central reconciliation, FBA fee structure, multi-country P&L allocation, VAT obligations per warehouse country, DAC7 reporting, and the monthly close process.
5 Key Takeaways From This Page
Amazon’s bi-weekly settlement report shows one net number after deducting referral fees, FBA fees, refunds, and promotional credits. Each of those components must be posted separately in your accounts — the net settlement alone is useless for bookkeeping.
Every EU country where Amazon stores your inventory creates a domestic VAT obligation that OSS cannot cover. Germany, France, Poland, Czech Republic, Spain, Italy — each requires its own VAT registration and monthly/quarterly filing.
From 2023, Amazon is legally required to report total sales volume, fees collected, and payment details for every EU seller to the relevant tax authority. Your declared income must match. Discrepancies trigger automatic inquiries.
Amazon’s commingled inventory mixes identical ASINs from different sellers. When a commingled unit sells, you cannot determine whose specific inventory was sold. COGS must be calculated at average cost across all units of that ASIN.
An Estonian seller using PAN-EU FBA has revenue, FBA fees, storage costs, and VAT obligations in up to 7 EU countries simultaneously. A single P&L misrepresents the business. Country-level reporting is essential.
What accounting does an Estonian Amazon FBA seller need? Monthly Seller Central settlement reconciliation (gross sales → all fee types → refunds → promotions → net payout), COGS recognition at product level, FBA fee categorisation into COGS and operating expenses, multi-country inventory tracking, EU VAT compliance (local registrations for each FBA warehouse country, OSS for cross-border sales), DAC7 reporting alignment, and a monthly P&L by marketplace. This page covers each of these workstreams in full.
Section 1 — How Amazon FBA Works Financially
The money flow from customer order to seller payout — and every fee that sits in between
The Amazon FBA Money Flow
When a customer buys your product on Amazon, the money does not flow directly to you. Amazon captures the payment, deducts all applicable fees and charges, and transfers the net amount to your bank account in a bi-weekly settlement cycle. The difference between what the customer paid and what you receive can be 30–50% of the sales price — depending on your product category, size, weight, and fulfilment method.
Customer pays Amazon for your product. Amazon holds the funds.
FBA picks, packs, ships, and handles returns. Fulfilment fees charged.
Referral fee, FBA fee, storage fee, and other charges deducted.
Net amount accumulates in your Seller Central account balance over 14 days.
Every 14 days, Amazon transfers the available balance to your bank account.
FBA vs FBM — Accounting Differences
| Aspect | FBA (Fulfilled by Amazon) | FBM (Fulfilled by Merchant) |
|---|---|---|
| Fulfilment cost | FBA fee charged by Amazon per unit (COGS) | Your own shipping cost (COGS) |
| Storage cost | Monthly storage fee charged by Amazon (OpEx or COGS) | Your warehouse rent (OpEx) |
| Inventory location | Amazon EU warehouse(s) — creates local VAT obligations | Your own location — simpler VAT |
| Settlement | Bi-weekly; net of all FBA fees | Bi-weekly; net of referral fee only |
| Return handling | Amazon handles; refund issued; COGS complex | You handle; COGS and inventory restored directly |
| Accounting complexity | High — many fee types; multi-country inventory | Lower — closer to standard e-commerce |
Section 2 — FBA Fee Structure
Every fee type, where it appears in your accounts, and how to categorise each one
The Complete Amazon FBA Fee Taxonomy
Amazon charges over 15 distinct fee types to FBA sellers. Each has a different accounting treatment: some belong in COGS (directly tied to delivering a specific unit to a customer), others belong in operating expenses (period costs not tied to specific transactions). Getting this categorisation wrong distorts your gross margin.
Amazon FBA Fee Classification
| Fee Type | Description | Accounting Treatment | COGS or OpEx? |
|---|---|---|---|
| FULFILMENT FEES (per-order, per-unit) | |||
| Referral fee | % of sales price per item; varies by category (7–20%) | Direct cost of selling on Amazon | COGS — per unit |
| FBA fulfilment fee | Picking, packing, shipping per unit; based on size/weight | Direct fulfilment cost per unit | COGS — per unit |
| Returns processing fee | Charged when customer returns FBA item; varies | COGS or expense depending on volume | COGS — per return event |
| STORAGE FEES (monthly) | |||
| Monthly storage fee | Per cubic metre of inventory stored; higher in Oct–Dec | Period inventory carrying cost | OpEx — period cost |
| Long-term storage fee | Additional fee for inventory stored 365+ days | Penalty cost for slow-moving stock | OpEx — write-down trigger |
| Aged inventory surcharge | Graduated surcharge for 181–365 day old inventory | Period cost signal to liquidate | OpEx — period cost |
| ACCOUNT AND SELLING FEES | |||
| Professional selling plan | €39/month subscription fee | Platform subscription | OpEx — period cost |
| High-volume listing fee | Per ASIN fee above listing threshold | Listing management cost | OpEx |
| PROGRAMME FEES | |||
| FBA Subscribe & Save fee | Enrolled S&S products: Amazon charges management fee | Programme-specific cost | OpEx or contra-revenue |
| Vine programme fee | Per ASIN review programme; flat fee | Marketing cost | OpEx — marketing |
| Brand registry fee | Annual trademark registration via Amazon | Varies | OpEx — admin |
| FINANCE AND RESERVE | |||
| Disbursement transfer | No fee for standard transfers; fees for express | Banking cost if applicable | OpEx — bank charges |
| Account level reserve | Portion of balance held by Amazon (not a fee but affects cash) | Balance sheet — receivable | Asset — not P&L |
Section 3 — Seller Central Settlement Reconciliation
How to read the settlement report, reconcile to your bank, and post correct journal entries
Understanding the Settlement Report
Amazon’s Seller Central generates a settlement report every 14 days. The report shows gross sales, each fee category deducted, refunds, promotional credits, and the net transfer amount. For accounting, you must break this net amount back into its components — recording gross revenue and each fee type separately, not just the settlement net.
The settlement report is available in multiple formats in Seller Central (Payments → Transaction View, and Payments → All Statements). For accounting purposes, the flat-file transaction report (downloadable as TSV or CSV) provides the most granular detail and is the input to A2X or your manual import process.
Amazon EU Settlement — Period: 1–14 November 2026 (Germany Marketplace)
| Item | Amount (€) | Running Total (€) |
|---|---|---|
| GROSS SALES | ||
| Product sales (gross, incl. German VAT) | €18,640.00 | €18,640.00 |
| Shipping charged to customers | €0.00 | €18,640.00 |
| Gift wrap charged | €0.00 | €18,640.00 |
| RETURNS AND REFUNDS | ||
| Customer refunds (product) | −€892.00 | €17,748.00 |
| Return shipping refunded | €0.00 | €17,748.00 |
| AMAZON FEES | ||
| Referral fees (avg 15%) | −€2,796.00 | €14,952.00 |
| FBA fulfilment fees | −€2,243.00 | €12,709.00 |
| FBA monthly storage fees | −€312.00 | €12,397.00 |
| Professional selling subscription | −€39.00 | €12,358.00 |
| Aged inventory surcharge | −€48.00 | €12,310.00 |
| PROMOTIONAL COSTS | ||
| Lightning deal fees | −€150.00 | €12,160.00 |
| Coupon redemption fees | −€84.00 | €12,076.00 |
| ADJUSTMENTS AND REIMBURSEMENTS | ||
| FBA reimbursement (lost inventory) | +€182.00 | €12,258.00 |
| Previous period balance carried forward | +€420.00 | €12,678.00 |
| Net transfer to bank (14 November) | €12,678.00 | €12,678.00 |
Settlement Journal EntryJE-1: Amazon Settlement Posting (November 1–14)
| Account | Debit (DR) | Credit (CR) |
|---|---|---|
| Cash — Amazon Reserve (gross revenue) | €18,640.00 | |
| Revenue — Amazon DE (net of VAT) | €15,278.69 | |
| VAT Payable — German Umsatzsteuer | €2,968.91 | |
| Deferred Revenue (returns provision) | €392.40 | |
| COGS — Amazon Referral Fees | €2,796.00 | |
| COGS — FBA Fulfilment Fees | €2,243.00 | |
| COGS — Amazon Return Processing | €147.00 | |
| OpEx — FBA Storage (monthly) | €360.00 | |
| OpEx — Selling Plan Subscription | €39.00 | |
| OpEx — Promotions (Lightning Deals) | €234.00 | |
| Other Income — FBA Reimbursements | €182.00 | |
| Cash — Amazon Reserve | €5,819.00 | |
| Cash — Bank (settlement received) | €12,678.00 | |
| Cash — Amazon Reserve | €12,678.00 |
German VAT (19%) extracted from gross sales using the tax-inclusive formula: €18,640 ÷ 1.19 × 0.19 = €2,969. This goes to German VAT return (Umsatzsteuer) — not Estonian KMD.
Section 4 — EU FBA: Multi-Country VAT Obligations
Every country where Amazon stores your stock requires its own VAT registration — here is the full picture
The Pan-European FBA Programme — What It Creates
Amazon’s Pan-European FBA (PAN-EU) allows Amazon to redistribute your inventory across its fulfilment network in 7 EU countries to minimise delivery times. This is commercially beneficial — but it creates a VAT registration obligation in each country where stock is physically held. From the moment your first unit enters a French fulfilment centre, you have a French VAT obligation.
You cannot use OSS to cover domestic sales from these warehouses. OSS only covers cross-border sales. A French FBA sale to a French consumer is a domestic transaction — OSS does not apply. You need a French VAT registration and a French VAT return for these sales.
| Country | Amazon FBA Sites | Local VAT Registration Required? | VAT Rate | Filing Frequency |
|---|---|---|---|---|
| 🇩🇪 Germany | Frankfurt, Leipzig, Koblenz, and others | Yes — Umsatzsteuer (DE VAT) | 19% standard | Monthly Voranmeldung + annual |
| 🇫🇷 France | Paris region, Lyon, Brétigny, and others | Yes — TVA | 20% standard | Monthly CA3 + annual |
| 🇵🇱 Poland | Wrocław, Łódź, Szczecin, and others | Yes — VAT (PL) | 23% standard | Monthly JPK_V7M + annual |
| 🇨🇿 Czechia | Prague region | Yes — DPH | 21% standard | Monthly or quarterly DAP DPH + annual |
| 🇪🇸 Spain | Madrid region, Zaragoza | Yes — IVA | 21% standard | Monthly Modelo 303 + annual |
| 🇮🇹 Italy | Milan region, Castel San Giovanni | Yes — IVA | 22% standard | Monthly LIPE + annual |
| 🇸🇪 Sweden | Stockholm region | Yes — Moms | 25% standard | Monthly + annual |
Cross-Border vs Domestic FBA Sales — VAT Treatment
| Stock Location | Customer Location | VAT Treatment | Filed Where |
|---|---|---|---|
| Germany FBA | Germany | Local German sale — German 19% VAT | German Umsatzsteuer return |
| Germany FBA | France | Cross-border — French 20% via OSS | OSS return (Estonia) |
| Germany FBA | Poland | Cross-border — Polish 23% via OSS | OSS return (Estonia) |
| France FBA | France | Local French sale — French 20% VAT | French TVA return |
| France FBA | Germany | Cross-border — German 19% via OSS | OSS return (Estonia) |
| Estonia | Germany | Cross-border — German 19% via OSS | OSS return (Estonia) |
| Estonia | Estonia | Domestic — Estonian 24% VAT | Estonian KMD |
PAN-EU FBA creates VAT obligations from the first unit stored — not from a sales threshold
Unlike the €10,000 OSS threshold for distance sales, the obligation to register for local VAT in an EU country arises the moment Amazon stores your first unit there. There is no threshold, no grace period, and no revenue minimum. If you opt into PAN-EU FBA and your inventory lands in a Polish fulfilment centre on day one, you have a Polish VAT registration obligation from day one. Many sellers discover this months or years after enrolling in PAN-EU — and face back-assessed VAT with interest and penalties. Register for each country’s VAT before enrolling in PAN-EU FBA.
Section 5 — Multi-Country P&L for FBA Sellers
How to build a country-level profitability view that separates Amazon EU from the overall business
Why a Single P&L Is Misleading for Multi-Country FBA
A single combined P&L for a PAN-EU FBA seller mixes revenues and costs from multiple countries, obscures country-level profitability, and makes it impossible to determine whether your German marketplace is covering its costs or whether your Polish FBA inventory is turning fast enough to justify the storage fees. Country-level P&Ls are essential for management decisions — and required for accurate multi-country VAT returns.
Monthly P&L by Amazon Marketplace — November 2026
| Line Item | 🇩🇪 Germany | 🇫🇷 France | 🇵🇱 Poland | Total EU FBA |
|---|---|---|---|---|
| REVENUE | ||||
| Gross sales (excl. VAT) | €15,279 | €8,432 | €4,180 | €27,891 |
| Returns and refunds | −€733 | −€312 | −€95 | −€1,140 |
| Net Revenue | €14,546 | €8,120 | €4,085 | €26,751 |
| COGS | ||||
| Product cost (FIFO at landed cost) | −€5,820 | −€3,249 | −€1,634 | −€10,703 |
| Amazon referral fees (15%) | −€2,182 | −€1,218 | −€613 | −€4,013 |
| FBA fulfilment fees | −€1,746 | −€974 | −€490 | −€3,210 |
| Inbound shipping to FBA | −€620 | −€342 | −€171 | −€1,133 |
| Gross Profit | €4,178 | €2,337 | €1,177 | €7,692 |
| Gross Margin % | 28.7% | 28.8% | 28.8% | 28.8% |
| OPERATING EXPENSES | ||||
| FBA storage fees | −€312 | −€174 | −€87 | −€573 |
| Aged inventory surcharge | −€48 | −€0 | −€24 | −€72 |
| Professional selling plan (pro-rated 3-way split) | −€13 | −€13 | −€13 | −€39 |
| Promotions (Lightning Deals, coupons) | −€234 | −€0 | −€0 | −€234 |
| Local VAT compliance cost (accountant) | −€85 | −€85 | −€85 | −€255 |
| Operating Profit | €3,486 | €2,065 | €968 | €6,519 |
| Operating Margin % | 24.0% | 25.4% | 23.7% | 24.4% |
The product cost ‘landed cost’ method
For FBA sellers importing goods from outside the EU, the product cost should be the landed cost — the total cost of getting one unit to the Amazon fulfilment centre. This includes the ex-works price from the supplier, international freight (proportional per unit), import duties, and inbound shipping to FBA. Using only the supplier invoice price understates COGS and overstates gross margin. For goods imported from China or other non-EU sources, landed cost is typically 20–40% higher than the ex-works price.
Section 6 — DAC7: Amazon Reports Your Sales to Tax Authorities
What DAC7 is, what Amazon reports, and why your declared income must match
What DAC7 Is
DAC7 (Directive on Administrative Cooperation, 7th amendment) is an EU directive that requires digital platforms — including Amazon, Etsy, eBay, and Airbnb — to collect information about sellers’ transactions on their platform and report it annually to the tax authority in the seller’s country of residence. For Estonian Amazon sellers, Amazon reports to EMTA. EMTA then shares the data with other EU member states where the seller may have tax obligations.
DAC7 has been in force from January 2023, with the first reports covering the 2023 tax year submitted by platforms in January 2024. Amazon began collecting DAC7 data from January 2023 and has been reporting annually since then.
| What Amazon Reports to EMTA (per seller, per year) | Notes |
|---|---|
| Total revenue from sales on Amazon EU marketplaces | Gross sales across all EU Amazon platforms |
| Total fees charged to the seller | Referral fees, FBA fees, subscription, and all other charges |
| Number of transactions | Total order count for the year |
| Bank account details registered on Seller Central | IBAN or bank routing information |
| Identification details | Name, address, date of birth (individuals) or company registration details (entities) |
| Tax identification number | Estonian OÜ registration number or personal ID for FIEs |
| Which EU member states the seller is registered in | Based on Seller Central registration data |
Why DAC7 Creates a Compliance Imperative
Before DAC7, it was theoretically possible (though illegal) to underreport Amazon income because tax authorities had limited visibility into marketplace sales. From 2023, EMTA receives Amazon’s annual seller report before the tax year-end. When you file your OÜ annual report or FIE income tax return, EMTA can cross-reference your declared income against Amazon’s reported figures. A significant discrepancy triggers an automatic inquiry.
DAC7 data matching — what EMTA can see
EMTA’s DAC7 data from Amazon shows gross sales (including VAT in VAT-inclusive markets), total fees, and transaction count. Your declared revenue in your annual financial statements and KMD returns is net of VAT. EMTA needs to gross-up your declared net revenue to compare it with Amazon’s gross figure. Any gap — including unexplained returns, promotional credits not properly accounted for, or foreign marketplace income not declared — will be visible in the comparison. Ensure your accounting produces a reconcilable trail from Amazon’s reported gross to your declared net.
DAC7 Reconciliation — Making Your Accounts DAC7-Proof
DAC7 Reconciliation — Full-Year Amazon EU Revenue (Estonian Seller)What Amazon reports to EMTA (DAC7 annual report):
Gross sales (all EU marketplaces, incl. all local VAT): €284,000
Total fees charged: −€72,000
Net to seller: €212,000
What your OÜ accounts show:
Revenue — Amazon DE (net of 19% VAT): €94,118
Revenue — Amazon FR (net of 20% VAT): €72,000
Revenue — Amazon PL (net of 23% VAT): €30,894
Revenue — Amazon IT (net of 22% VAT): €18,033
Other EU marketplaces (net of local VAT): €15,400
Total net revenue from Amazon EU: €230,445
Reconciliation to DAC7 gross figure:
Net revenue (your accounts): €230,445
Add back: VAT in all local markets (various rates): +€53,555
Gross revenue (DAC7 comparable): €284,000
Matches Amazon’s DAC7 report: ✅ €284,000
Keep this reconciliation on file. If EMTA queries: show the calculation. Differences arise from returns timing, FX conversion, platform credits.
Section 7 — Commingled Inventory: The Accounting Challenge
What commingling is, why it complicates COGS, and how to manage it
What Commingled Inventory Is
Amazon’s Commingled Inventory (also called Stickerless Inventory or Commingling) allows Amazon to mix units of the same ASIN from different sellers into a single pool. When a customer orders your product, Amazon may fulfil it from another seller’s stock if that stock is physically closer to the customer — and vice versa. In exchange, the other seller’s units can be used to fulfil your customers’ orders.
Commingling reduces storage costs and improves delivery speed. The accounting challenge is that you can no longer track which specific units you purchased were sold. Your COGS must be calculated at average cost across all units of that ASIN, not at the specific cost of units you sent in.
Stickerless vs stickered inventory
Commingling only applies to Stickerless Inventory (where no seller-specific FNSKU barcode is applied). If you use stickered inventory (each unit has your FNSKU barcode), your units are tracked separately and commingling does not occur. Stickerless inventory is cheaper to prep but introduces commingling. Stickered inventory requires labelling costs but maintains clean inventory tracking. For accounting purposes, stickered inventory is significantly cleaner — choose it unless the labelling cost is prohibitive.
COGS Calculation for Commingled Inventory
For commingled ASINs, use weighted average cost across all units of that ASIN in your FBA inventory at the time of sale. Since you cannot identify which specific units were sold, the average is the correct approach under both IFRS (IAS 2) and Estonian GAAP.
Commingled Inventory COGS — Weighted AverageASIN: B0EXAMPLE1 — Stainless Steel Water Bottle 500ml
Inventory position:
Batch 1 (May shipment): 200 units @ €4.20 landed cost
Batch 2 (Aug shipment): 300 units @ €4.80 landed cost
Total in FBA: 500 units
Weighted average cost:
(200 × €4.20) + (300 × €4.80) = €840 + €1,440 = €2,280
€2,280 ÷ 500 units = €4.56 per unit
November sales: 180 units
COGS for November: 180 × €4.56 = €820.80
Closing inventory: 320 units × €4.56 = €1,459.20
* When Batch 3 arrives at a different cost: recalculate weighted average
* Track per-ASIN average cost in a spreadsheet; update with each shipment
* For stickered inventory: use FIFO instead; more accurate but more admin
Section 8 — FBA Reimbursements
When Amazon owes you money — inventory lost, damaged, or miscounted — and how to account for it
Types of FBA Reimbursements
Amazon is liable to reimburse sellers for inventory that is lost, damaged, or miscounted while in Amazon’s fulfilment network. These reimbursements appear in the settlement report and represent Amazon compensating you for inventory you can no longer sell. For accounting purposes, a reimbursement is income — but it has a corresponding COGS adjustment because the original inventory was already expensed.
| Reimbursement Type | When It Occurs | Accounting Treatment |
|---|---|---|
| Lost inventory | Amazon cannot locate units that should be in their system | Reverse the COGS write-off (DR Amazon Receivable; CR COGS) when claim initiated; recognise as Other Income when reimbursed |
| Damaged inventory | Units damaged in Amazon’s warehouse or during fulfilment | Similar to lost inventory — reverse COGS write-off; Other Income on reimbursement receipt |
| Customer return not received | Customer received refund but Amazon did not return unit to seller | Other Income when reimbursed; triggers investigation if large volume |
| Overcharged fees | Amazon charged incorrect referral or FBA fee | Reduce the relevant fee expense when credited; does not affect COGS |
| Carrier-damaged inbound | Inventory damaged during inbound shipping to FBA | Claim against carrier first; if Amazon reimburses, Other Income |
Tracking and Claiming Reimbursements
Amazon does not automatically reimburse every discrepancy — many must be actively claimed through Seller Central’s Case Log or via third-party reimbursement tools (Refund Genie, GETIDA, etc.). Unclaimed reimbursements represent money Amazon owes you that will expire after 18 months. A systematic monthly reimbursement audit is good accounting practice.
Monthly: Seller Central → Reports → Fulfillment → Inventory → Inventory Reconciliation
Compare expected inventory (units sent minus units sold) to Amazon’s reported inventory count
For each discrepancy > €20, open a case in Seller Central → Help → Contact Us → FBA Issue
Log open cases: ASIN, quantity, estimated value, case date. Chase after 10 business days.
When reimbursement appears in settlement: DR Cash Amazon / CR Other Income (reimbursement)
Section 9 — Integrating Amazon with Accounting Software
A2X, manual import, and the monthly close process for Amazon FBA sellers
A2X — The Standard for Amazon Accounting Integration
A2X is the most widely used integration tool for Amazon accounting. It pulls settlement data directly from Seller Central via API, breaks each settlement into its component categories (sales, fees, refunds, promotions, reimbursements), applies your pre-configured account mapping, and posts a summarised journal entry to Xero or QuickBooks. For a PAN-EU FBA seller with multiple marketplace settlements, A2X manages each marketplace separately and consolidates into a single monthly entry.
| Feature | A2X Capability | Without A2X |
|---|---|---|
| Settlement ingestion | Automatic via API — pulls all settlements | Manual export and import per settlement per marketplace |
| Multi-marketplace | Handles DE, FR, PL, IT, ES simultaneously | Each marketplace requires a separate manual process |
| Fee categorisation | Auto-maps each Amazon fee type to your chart of accounts | Manual mapping per settlement entry |
| VAT extraction | Extracts VAT from gross prices per marketplace | Manual extraction — high error risk |
| Xero/QuickBooks posting | Automatic journal entry posted monthly | Manual journal entry creation |
| Reimbursement handling | Identifies and posts separately | Buried in net settlement — often missed |
| Monthly time required | 30–60 minutes review | 8–15 hours manual reconciliation |
| Cost | From €29/month (up to 200 orders) | Accountant time at professional rates |
Monthly Amazon Close Checklist
| Task | When | Source Data | Sign-Off When |
|---|---|---|---|
| Download all settlement reports | Day 1 | Seller Central → Payments → All Statements | All marketplaces downloaded; no gaps in period |
| A2X sync (or manual import) | Day 1–2 | A2X dashboard or manual CSV | All settlements imported; account mapping verified |
| Post settlement journal entries | Day 2 | A2X output or manual categorisation | Revenue, fees, VAT, reimbursements all posted |
| Inventory reconciliation | Day 2–3 | FBA Inventory Reconciliation report | Units sold × average cost = COGS; closing inventory correct |
| Reimbursement audit | Day 3 | Inventory discrepancy report | Open cases for all discrepancies greater than €20 |
| FX revaluation (if USD settlements) | Day 3 | Month-end rates | All USD/GBP balances restated to EUR |
| Country-level P&L review | Day 4 | Accounting system | Each marketplace P&L reviewed; gross margin validated |
| VAT data compilation | Day 4 | Settlement data by country | Domestic sales per country prepared for local VAT returns |
| German VAT Voranmeldung | By 10th–26th (depending on reporting period) | German ELSTER portal | German domestic sales filed and paid |
| Other country VAT returns | Per country filing calendar | Accounting data by country | Each country filed per local deadline |
| OSS return (quarterly) | 30 days after quarter end | Cross-border sales from FBA locations | All intra-EU FBA cross-border sales declared |