What are the changes for non-EU businesses selling via Amazon Pan-EU fulfilment service?

Companies using Amazon Pan EU Fulfilment service will require to keep their local VAT registrations where stock is kept. Cross-border stock transfers will need to be filed via EC sales lists.

Marketplaces e.g. Amazon will have responsibility for the collection of VAT for goods imported in the EU of a value less than EUR150 or of goods of any value which are already in the EU.