If you want to sell on Amazon in several European countries, you have two main options: Pan-European FBA (Amazon Pan-EU) and the European Fulfilment Network (EFN). Both use Fulfilment by Amazon (FBA), but they differ a lot in storage, shipping costs and VAT. On top of that, 2026 brought new rules: since September 2026 the Pan-EU programme requires an active offer in the Netherlands, and Belgium follows in February 2027. This overview explains how Amazon Pan-EU and the European Fulfilment Network work, what they cost, which requirements apply and which programme suits your business, including what UK sellers need to know.
What is Amazon Pan-EU? Pan-European FBA explained
With Pan-European FBA you send your stock to a single fulfilment centre in one country. Amazon then automatically distributes your FBA inventory across fulfilment centres in several EU countries, depending on demand. Amazon offers storage in seven countries: Germany, France, Italy, Spain, the Netherlands, Poland and the Czech Republic. You still manage all your stock centrally in one seller account.
- Orders ship from fulfilment centres close to the customer, so delivery is faster.
- You pay lower local fulfilment fees instead of cross-border fees.
- Your products show the Prime badge in every country.
The downside: every country where Amazon stores your goods requires a VAT registration.
What is the European Fulfilment Network (EFN)?
With the European Fulfilment Network (EFN) you store your stock in one country only, for example Germany. With one European seller account you can still sell in all EU stores. When an order comes in from France or Italy, Amazon ships it cross-border from the German warehouse. That costs a cross-border fulfilment fee, which is clearly higher than the local fee. According to Amazon, orders fulfilled via the European Fulfilment Network are also Prime eligible.
The advantage of EFN: you only need a VAT number in the country where Amazon stores your goods, and you report sales to consumers in other EU countries through the OSS scheme. You upload your offers to each store with the same SKU. In return, delivery takes longer and shipping costs per order are higher.
Pan-EU vs EFN vs Central Europe: the comparison
| Pan-EU | EFN | Central Europe programme | |
|---|---|---|---|
| Storage | DE, FR, IT, ES, NL, PL, CZ | one country only | Germany, Poland, Czech Republic |
| Fulfilment fees | local rates | cross-border surcharge | −€0.26 per unit on Amazon.de |
| Delivery time | fast | slower | fast in Germany |
| VAT | registration in every storage country | one country, plus OSS | Germany, Poland, Czech Republic |
| Best for | many countries, high sales | getting started and testing | focus on Germany |
New in 2026: active offers required on European Amazon marketplaces
- Since 3 September 2026 every product in the Pan-EU programme needs an active offer on Amazon.nl, including products registered long ago. Previously this only applied to newly enrolled items.
- From 26 February 2027 Amazon will also require an active offer in Belgium when registering new Pan-EU products.
- Important: this is about an active offer, not storage. You do not have to store goods in the Netherlands or Belgium.
- Exemptions are possible, for example if a product may not be sold there, the labelling does not meet language rules or there is no product page on that marketplace.
You can see which products are affected in Seller Central under Pan-European FBA inventory. Eligibility is checked per product, not per seller account.
Pan-EU requirements 2026
- Active offers in Germany, France, Italy, Spain and the Netherlands, each with the same SKU per ASIN
- Belgium from 26 Feb 2027 for new registrations
- At least two storage countries activated from Germany, France, Italy, Spain and the Netherlands
- A VAT number in every storage country plus regular VAT returns
- OSS registration for distance sales above €10,000 a year in the EU
- National rules: labelling language, packaging registers and product safety in every country
Tip for Sweden: local fulfilment fees only apply there if Germany is activated as a storage country.
VAT with Pan-EU and the European Fulfilment Network
- Pan-EU: the VAT obligation starts with the first unit Amazon stores in a country. You need a registration there and file regular VAT returns. Moving stock between warehouses in different countries must also be reported.
- Plan early: a VAT registration in another country often takes eight to twelve weeks. Only activate storage countries once everything is in place.
- EFN: you are registered in one country only. Since 1 July 2021, sales to consumers in other EU countries are reported through the OSS scheme once your EU distance sales exceed €10,000 a year.
- OSS does not replace a registration in storage countries. Amazon's VAT Calculation Service helps with invoices, but does not take over your filing obligations.
Many sellers use a tax adviser or VAT service provider covering all countries for Pan-EU. More on all costs in our guide to Amazon FBA costs.
Fees: what does Pan-EU cost, what does EFN cost?
- Pan-EU: you pay the local FBA fees of the country where the order is placed. According to Amazon, local rates are on average around 45% cheaper than EFN cross-border fees.
- EFN: on top of the FBA fee there is a surcharge for shipping to other countries, depending on size, weight and destination.
- For everyone: since 17 April 2026 a 1.5% fuel and logistics surcharge applies to FBA fulfilment fees in Europe and the UK.
- Low inventory: if your days of supply fall below 28, a low-inventory-level fee may apply in Germany, France, Italy and Spain.
Compare the actual fees per product before deciding, not just averages.
UK sellers: Remote Fulfilment and other FBA options
- The UK and Pan-EU: since Brexit the UK is no longer part of Pan-EU or the European Fulfilment Network. UK sellers who want Pan-EU need stock and VAT registrations inside the EU.
- Remote Fulfilment between the UK and the EU: Amazon's Remote Fulfilment with FBA lets you serve customers across the border from stock held in one region, a simple way to test demand before committing to Pan-EU.
- Central Europe programme: Amazon also stores your stock in Poland and the Czech Republic. For sales on Amazon.de you save at least €0.26 per unit, but you need VAT registrations in Poland and the Czech Republic.
- Multi-Country Inventory (MCI): you choose which countries you send stock to instead of letting Amazon distribute it. A middle ground between EFN and Pan-EU.
When is Pan-EU worth it, and when is EFN?
- EFN suits you if you are just expanding and want to test new markets in Europe, do not want VAT registrations in several EU countries, or still have low sales outside your home market.
- Pan-EU pays off if you sell regularly in several EU countries, want lower shipping costs per order and faster delivery, and can handle VAT in several countries properly.
For arbitrage sellers: with Pan-EU every product must be allowed on five European Amazon marketplaces. With ProfitGo you see profit, FBA fees and selling eligibility on eight marketplaces, including the UK. If you send stock to Amazon via a prep centre, you can use Pan-EU or EFN in exactly the same way.
How to activate Pan-EU in Seller Central
- Create offers: use Build International Listings to copy your offers to the other European Amazon stores with the same SKU.
- Sort out VAT: register in all planned storage countries before Amazon distributes stock.
- Choose storage countries: activate at least two in your FBA settings.
- Check status: review Pan-European FBA inventory to confirm all products are eligible.
More on managing your account in our Seller Central guide.
Frequently asked questions about Pan-EU and EFN
What does Pan-EU mean on Amazon?
Pan-EU stands for Pan-European FBA. Amazon distributes your FBA inventory across up to seven EU countries and ships orders from a warehouse close to the customer at local fees.
What is the difference between Pan-EU and the European Fulfilment Network?
With Pan-EU Amazon stores your goods in several countries, with the European Fulfilment Network in one only. Pan-EU is cheaper per order but needs VAT registrations in every storage country.
Do I have to pay VAT in every country with Pan-EU?
You need a VAT registration and returns in every storage country. Sales to customers in countries without storage are reported through OSS.
Are EFN orders Prime eligible?
Yes, according to Amazon orders fulfilled via EFN are Prime eligible too. Delivery usually takes longer than with Pan-EU.
Do I have to store stock in the Netherlands?
No. Since 3 September 2026 you need an active offer on Amazon.nl, but no storage in the Netherlands.
Is the UK part of Pan-EU?
No, not since Brexit. Remote Fulfilment lets you still serve customers between the UK and the EU.
Conclusion
The European Fulfilment Network is the simple way into Europe: one storage country, one VAT registration, but higher shipping costs. Pan-European FBA pays off once you sell regularly in several EU countries, but it needs VAT registrations and, since September 2026, active offers in the Netherlands. Check your products, calculate the real FBA fees and then decide which programme fits your business.
