A Polish company can sell on Amazon UK without setting up a UK company, but it must handle VAT, EORI numbers and a logistics model (FBA UK or shipping from Poland). Most depends on the value of the consignment: up to £135 the marketplace accounts for VAT, while above that normal import rules apply.
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Why is Amazon UK an opportunity for Polish companies?
Despite Brexit, the United Kingdom remains an important destination for Polish e-commerce, and Amazon UK is one of the main marketplaces there. Selling there does require you to sort out taxes, customs formalities and logistics – that decides whether the profit survives the costs.
Account registration and formal requirements
The first step is a seller account in Amazon Seller Central, which includes verifying the company and the owner's details. A Polish company usually does not need to set up a company in the United Kingdom – running a business in Poland is enough, but Amazon checks the conditions.
Selling to the UK brings additional requirements:
- A UK VAT number – usually needed if you store goods in the United Kingdom (e.g. under FBA), import goods on your own account or sell to UK businesses. For a non-UK seller whose UK-located goods are sold through a marketplace, VAT on sales to consumers is accounted for by the marketplace (GOV.UK).
- An EORI (Economic Operators Registration and Identification) number – needed for customs clearance: an EU one for exporting from the EU, and a GB one when you are the importer into Great Britain. See how to get an EORI number in the UK.
Amazon also offers its own VAT support services (VAT Services on Amazon); check the scope and terms in Seller Central.
Logistics models – FBA or FBM?
1. Fulfillment by Amazon (FBA UK)
You ship goods in bulk to Amazon's warehouses in the United Kingdom, and Amazon handles storage, packing and shipping, returns and customer contact. This shortens delivery times, and products more often qualify for the Prime badge. The downsides are customs formalities when importing goods into the UK, and storage costs.
2. Fulfillment by Merchant (FBM)
You ship orders yourself, e.g. from Poland. You do not pay for a UK warehouse, but every shipment needs customs declarations, and longer delivery times can put customers off. The formalities are described in Exporting from Poland to the UK – Documents, Procedures and Costs.
VAT and duty by consignment value
- Consignments up to £135 sold to consumers in Great Britain from goods located outside the UK – UK VAT is charged at the point of sale, and when you sell through a marketplace the marketplace is responsible for it (GOV.UK). Customs duty is currently not charged on such consignments, but the UK government has announced it will abolish this relief by October 2028 at the latest – see the £135 threshold reform.
- Consignments over £135 – normal import rules apply: customs duty and import VAT, a declaration in CDS and an EORI number. If you raise the value of a consignment above the threshold, you can become liable for import VAT and customs duty (GOV.UK).
- PVA (Postponed VAT Accounting) – lets you account for import VAT on your VAT return instead of paying it at the border.
Clearance requires correctly prepared commercial invoices (8 invoice mistakes), tariff codes, and declarations: export in Poland and import in the UK. Polish companies often use customs agents or couriers offering DDP (Delivered Duty Paid), where the seller pays duty and VAT – we compare the models in DDP or DAP for Exports to the UK. The full list of documents is in the checklist for Polish companies.
Marketing on Amazon UK
Listing products is not enough. Take care of:
- Localising the listing – descriptions in English, units a British customer understands, good photos.
- Amazon Ads (PPC) – paid campaigns that increase visibility in search results.
- Customer reviews – they affect the visibility of your listing and buyer trust.
How to reduce fulfilment costs in the UK?
- Outsourcing fulfilment (3PL) – an external company stores the goods and fulfils orders; you pay for the space used and shipments.
- Negotiating courier rates – a higher shipment volume usually brings better prices.
- Correct customs data – a wrong tariff code or value means delays and extra charges, so settle them before shipping.
Summary
Polish companies can sell on Amazon UK if they set up the account and VAT, choose a logistics model (most often FBA UK or shipping from Poland), account for duty and VAT depending on consignment value, and adapt their offer to the British customer. Need help with customs clearance or an EORI number? Get in touch.
Frequently asked questions
Does a Polish company have to set up a UK company to sell on Amazon UK?
Usually not – a business registered in Poland and a successful account check in Amazon Seller Central are enough. You do, however, need to deal with VAT and EORI numbers where the way you ship and import the goods requires them.
Who accounts for VAT on sales up to £135 through Amazon?
For consignments up to £135 sent from outside the UK to customers in Great Britain, the marketplace charges and accounts for UK VAT. This does not apply to business customers who provide a UK VAT number.
Do I need a UK VAT number for FBA?
Usually yes. If you store goods in the UK, import them on your own account or sell to UK businesses, a seller generally has to register for UK VAT. VAT on sales to consumers through a marketplace is, however, accounted for by the marketplace.
Will I pay customs duty on a consignment worth up to £135?
Currently duty is not charged on consignments of up to £135, but the UK government has announced it will abolish this relief by October 2028 at the latest. VAT is accounted for at the point of sale.
What changes for consignments over £135?
Normal import rules apply: customs duty and import VAT, a declaration in CDS and an EORI number. If you are VAT-registered in the UK, Postponed VAT Accounting lets you account for import VAT on your VAT return.
Related guides
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