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Key fact: Under Amazon Pan-EU, fulfilling locally from Germany costs about EUR 3.14 per unit (small parcel ≤900 g, official 2026 CE column) with a EUR 0 cross-border fulfillment surcharge across France, Italy, Spain and the Netherlands.
Complete breakdown of Pan-European FBA costs, VAT requirements, and EFN comparison
Quick answer: use an Amazon Pan EU calculator that prices referral, fulfillment and storage fees per marketplace — Pan-EU spreads stock across 9 countries (DE/FR/IT/ES/NL/PL/SE/BE/IE), so one flat fee estimate is wrong by design. The Pan EU Savings Calculator on this page breaks fees down per marketplace with 2026 rates, and compares Pan-EU vs EFN vs Multi-Country; for any single SKU outside the EU, start from the FBA fee calculator instead.
All fees in local currency as billed. Fulfillment = official small-parcel ≤900 g row (local & Pan-EU fee tables; parcel rows updated 2025-12-15, all other changes 2026-02-01). Storage = Jan–Sep standard rate (Oct–Dec peak in parentheses); PL storage is billed in EUR. IE is not in the official local-fee table we hold — IE row pending.
| Country | Fulfillment Fee | Referral Fee | Storage (Jan–Sep; peak Oct–Dec) | EFN Surcharge | Currency |
|---|---|---|---|---|---|
| 🇩🇪 Germany | €3.14 | 5-15% | €27.54 (峰52.20) | €0 (Pan EU) | EUR |
| 🇫🇷 France | €5.79 | 5-15% | €27.54 (峰52.20) | €0 (Pan EU) | EUR |
| 🇮🇹 Italy | €4.95 | 5-15% | €27.54 (峰52.20) | €0 (Pan EU) | EUR |
| 🇪🇸 Spain | €3.95 | 5-15% | €27.54 (峰52.20) | €0 (Pan EU) | EUR |
| 🇳🇱 Netherlands | €4.03 | 5-15% | €27.54 (峰52.20) | €0 (Pan EU) | EUR |
| 🇵🇱 Poland | zł3.71 | 5-15% | €27.54 (峰52.20; 官方按EUR计仓) | zł0 (Pan EU) | PLN(+EUR仓) |
| 🇸🇪 Sweden | SEK 48.19 | 5-15% | SEK 321.31 (峰548.18) | SEK 0 (Pan EU) | SEK |
| 🇧🇪 Belgium | €4.15 | 5-15% | €27.54 (峰52.20) | €0 (Pan EU) | EUR |
| 🇮🇪 Ireland | €3.36 → €1.68 promo ⚠待官方原件 | 5-15% | ⚠待官方原件 | €0 (Pan EU) | EUR |
| 🇬🇧 UK | £3.04 | 5-15% | £0.76/cu ft (峰1.51) | Separate program | GBP |
* EFN adds a per-unit cross-border surcharge on top of your local fulfilment fee (official footnote 4): €0.26 for FR/IT/ES/NL/BE/IE, £0.26 for the UK, 2.50 SEK for Sweden, 1.15 PLN for Poland. Pan EU removes it by storing locally. Fees vary by size tier and category.
** Belgium and Ireland have been Pan-EU stores since their launch (BE 2022, IE March 2025): the official 2026 European rate card carries a BE (€) column for every size tier and a dedicated Ireland section, and both share the DE/FR/IT/ES/NL/PL/IE storage band of €19.99–€52.20/m³ (Sweden is priced separately in SEK). Ireland's fulfilment rates are currently promotional — −50% on Domestic/Pan-EU and −45% on EFN vs the standard card — so the green figure is the price you pay today; the standard €3.36 is what returns when the promotion ends. Ireland order eligibility: enable IE plus FR/DE/IT/ES; Belgium orders: enable DE or FR. Official rate cards: Europe FBA rate card (EN, effective 1 July 2026).
See how much you save with Pan EU vs EFN:
The cross-border add-on (official footnote 4) is charged per unit, not as a percentage: about €0.26 for the euro-area stores (FR/IT/ES/NL/BE/IE), £0.26 for the UK, 2.50 SEK for Sweden and 1.15 PLN for Poland. Your storage country pays nothing.
When you enroll in Pan EU, Amazon automatically splits your inventory across fulfillment centers in all selected countries. A product stored in Germany can be delivered to a customer in France within 1-2 days, just like a local seller.
Because inventory is stored locally in each country, there is no EFN cross-border surcharge (about €0.26-2.50 per unit depending on the destination marketplace). This is the primary cost saving of Pan EU. For a standard-size item under Pan-EU you pay the local fulfilment rate and €0 cross-border; outside Pan-EU, German stock sold beyond the Central Europe programme carries the official €0.26 per-unit cross-border add-on (footnote 4).
Pan EU requires VAT registration in every country where you store inventory. This means you must:
Pan EU is most cost-effective when:
EFN may be better if:
| Country | VAT Rate | Amazon VAT Services | Private Tax Filing | Annual Cost Estimate |
|---|---|---|---|---|
| 🇩🇪 Germany | 19% | €330/yr | €500-800/yr | €830-1,130/yr |
| 🇫🇷 France | 20% | €330/yr | €600-900/yr | €930-1,230/yr |
| 🇮🇹 Italy | 22% | €330/yr | €500-700/yr | €830-1,030/yr |
| 🇪🇸 Spain | 21% | €330/yr | €400-600/yr | €730-930/yr |
| 🇳🇱 Netherlands | 21% | €330/yr | €400-600/yr | €730-930/yr |
| 🇵🇱 Poland | 23% | €330/yr | €300-500/yr | €630-830/yr |
| 🇸🇪 Sweden | 25% | €330/yr | €500-800/yr | €830-1,130/yr |
| 🇬🇧 UK | 20% | £300/yr | £400-700/yr | £700-1,000/yr |
* Amazon VAT Services handles registration + filing. Private tax firms may offer better rates for high-volume sellers. UK is separate from EU Pan EU.
Interactive calculator with real-time fee comparison across all 8 marketplaces
Open EU FBA Calculator → Fee Simulator →Why the threshold is 330 units a month, not the 200 the headline claims.
Full comparison: Pan-European FBA vs EFN — which fulfillment strategy saves more, with worked examples.
From 3 September 2026 every Pan-EU FBA product — new and already enrolled — must carry an active offer on Amazon.nl under the same SKU as your other European listings. A product that misses the requirement loses Pan-EU eligibility, and its orders drop to cross-border fulfilment billed at a different per-unit fee. From 26 February 2027 the same rule extends to Belgium (Amazon.com.be) at enrolment, with at least 30 days' notice.
You do not need to store stock in the Netherlands or Belgium — this is a listing requirement, not a placement requirement. Exemptions exist where a product is restricted there, lacks the required local-language labelling or packaging, your account in that store is temporarily deactivated, or the ASIN has no local detail page yet. Dutch local rates apply when inventory placement is active in Germany. Your gap list lives under Pan-European FBA Inventory → ASINs with enrolment ending soon.
Since 1 July 2026 every B2C consignment under €150 shipped from outside the EU to a consumer in the EU carries a flat €3 customs duty per item / tariff line, and from 1 November 2026 a €2 Union handling fee per item applies on top (delegated regulation adopted 21 Sep 2026; it applies above €150 too). Legally the declarant pays the €2 — in practice the platform or the non-EU seller, not your customer; whether it is recovered from the buyer at checkout or absorbed depends on the channel, so model both. Either way they leave a cross-border offer a few euro dearer on the shelf.
Orders fulfilled from stock already inside the EU pay neither, so Pan-EU (and local storage generally) protects your price competitiveness heading into Q4. For the per-item maths alongside fulfilment fees, use the Pan-EU FBA Fee Calculator, or the EU landed cost calculator for the full duty + handling + VAT stack per shipment.
The Pan-EU and EFN fees on this page are the fulfilment cost once your stock is already inside the EU. Getting it there is a separate bill. From 1 July 2026 the EU removed the €150 duty exemption: every B2C consignment below €150 entering the EU now carries a €3 customs duty per item (each item under its own tariff heading, not per parcel). Two T-shirts of the same heading are €3; a T-shirt plus a collared shirt are €6. The flat rate is transitional — normal tariff rates apply once the EU customs data hub is operational (expected 2028).
A second charge follows: the European Commission fixed the Union handling fee at €2 per item in a delegated regulation (C(2026) 6694) adopted on 21 September 2026, applied across the EU from 1 November 2026 on top of the €3 duty — and it applies to distance sales imported from outside the EU above €150 as well as below. The declarant pays it, which in practice means the platform or the non-EU seller, not the buyer; DPA reports platforms as the responsible payer. The €3 duty attaches to each tariff classification inside a shipment, not to the shipment itself — so a box holding a phone case, a cable and a T-shirt draws three duty charges, not one. For the €2, national authorities describe "item" differently (each product or each tariff line), so model both readings on multi-product orders.
Estimate only, excluding VAT and the normal duty that applies to goods above €150. The €2 handling fee is set (delegated regulation adopted 21 Sep 2026) but only bites from 1 Nov 2026 — consignments entering before that date pay the €3 duty only. Model the €2 per item and per tariff line as two scenarios until national practice settles.
The reform also shifts legal responsibility: for non-EU distance selling the seller or platform is treated as the importer of record and must file accurate product descriptions, seller/consignee details and customs classification codes. From 1 November 2026, additional product-identification data becomes mandatory.
Source: Council of the European Union, EU action on the influx of small parcels; Council press release, 3 September 2026.
Amazon Pan EU fees include fulfillment fees (€2.07–€12.74 by size class for the DE/CE column — per-store rates differ, see the table), referral fees (5-15% by category incl. 2026 banded cuts), and storage fees (€27.54/cubic meter/month standard Jan–Sep, €52.20 Oct–Dec). Pan EU removes the cross-border add-on that applies to stock held in Germany outside the Central Europe programme (official footnote 4): €0.26 per unit to the euro-area stores, £0.26 to the UK, 2.50 SEK to Sweden and 1.15 PLN to Poland. It does require VAT registration in each country, so whether Pan EU wins depends on your volume and your VAT filing cost per country, not on a headline percentage saving.
Pan EU is cheaper for sellers with >50 units/month per marketplace. The cross-border add-on for German stock outside the Central Europe programme (official footnote 4) is charged per unit, not as a percentage of the fulfilment fee: about EUR 0.26 per unit for the euro-area stores (FR/IT/ES/NL/BE/IE), GBP 0.26 for the UK, 2.50 SEK for Sweden and 1.15 PLN for Poland (official footnote 4), with your storage country paying nothing under Pan-EU. Pan EU gives that surcharge up, but it still requires VAT registration in each country (about EUR 500-1,000/year per country). Break-even therefore depends on your fulfilment fee, the surcharge and your VAT cost - the calculator on this page computes it from your own inputs (the calculator above computes the break-even live from your inputs at official 2026 rates).
Amazon Pan EU covers 9 European marketplaces: Germany (DE), France (FR), Italy (IT), Spain (ES), Netherlands (NL), Poland (PL), Sweden (SE), Belgium (BE) and Ireland (IE). Inventory is distributed across fulfillment centers in these countries for local delivery. The UK is not part of Pan EU: since January 1, 2021 (Brexit) it runs as a separate program with its own fulfilment fees.
To switch from EFN to Pan EU: 1) Register for VAT in each target country (or use Amazon VAT Services), 2) In Seller Central, go to Settings > Fulfillment by Amazon > Cross-Border Fulfillment, 3) Select 'Pan-European FBA' and choose your target marketplaces, 4) Send inventory to Amazon's receiving centers. Transition takes 2-4 weeks.
Pan EU requires VAT registration in every country where you store inventory. You need: 1) VAT number for each country (apply via local tax authority or Amazon VAT Services), 2) File quarterly/annual VAT returns, 3) Charge local VAT on sales. Cost: ~500-1000 EUR/year per country for tax filing. Amazon VAT Services charges ~330 EUR/year per country.
Yes, but UK is treated separately from EU Pan EU. You need: 1) Separate UK VAT registration, 2) UK EORI number for imports, 3) Pay import VAT and duty on goods shipped to UK fulfillment centers. UK Pan EU has its own fulfillment fee structure (in GBP). Consider using Amazon's UK-only FBA program instead of full Pan EU for UK.
No. Pan-EU and EFN fees are fulfilment costs once your stock is already inside the EU. Getting it there is separate: since 1 July 2026 every B2C consignment under €150 entering the EU pays a €3 customs duty per item (each item under its own tariff heading, not per parcel), and from 1 November 2026 a separate Union handling fee of €2 per item applies on top (delegated regulation adopted 21 September 2026, above €150 too), paid by the declarant — in practice the platform or the non-EU seller.
Amazon Pan EU fees include fulfillment fees (€2.07–€12.74 by size class for the DE/CE column — per-store rates differ, see the table), referral fees (5-15% by category incl. 2026 banded cuts), and storage fees (€27.54/cubic meter/month standard Jan–Sep, €52.20 Oct–Dec). Pan EU removes the cross-border add-on that applies to stock held in Germany outside the Central Europe programme (official footnote 4): €0.26 per unit to the euro-area stores, £0.26 to the UK, 2.50 SEK to Sweden and 1.15 PLN to Poland. It does require VAT registration in each country, so whether Pan EU wins depends on your volume and your VAT filing cost per country, not on a headline percentage saving.
Pan EU is cheaper for sellers with >50 units/month per marketplace. The cross-border add-on for German stock outside the Central Europe programme (official footnote 4) is charged per unit, not as a percentage of the fulfilment fee: about EUR 0.26 per unit for the euro-area stores (FR/IT/ES/NL/BE/IE), GBP 0.26 for the UK, 2.50 SEK for Sweden and 1.15 PLN for Poland (official footnote 4), with your storage country paying nothing under Pan-EU. Pan EU gives that surcharge up, but it still requires VAT registration in each country (about EUR 500-1,000/year per country). Break-even therefore depends on your fulfilment fee, the surcharge and your VAT cost - the calculator on this page computes it from your own inputs (the calculator above computes the break-even live from your inputs at official 2026 rates).
Amazon Pan EU covers 9 European marketplaces: Germany (DE), France (FR), Italy (IT), Spain (ES), Netherlands (NL), Poland (PL), Sweden (SE), Belgium (BE) and Ireland (IE). Inventory is distributed across fulfillment centers in these countries for local delivery. The UK is not part of Pan EU: since January 1, 2021 (Brexit) it runs as a separate program with its own fulfilment fees.
To switch from EFN to Pan EU: 1) Register for VAT in each target country (or use Amazon VAT Services), 2) In Seller Central, go to Settings > Fulfillment by Amazon > Cross-Border Fulfillment, 3) Select 'Pan-European FBA' and choose your target marketplaces, 4) Send inventory to Amazon's receiving centers. Transition takes 2-4 weeks.
Pan EU requires VAT registration in every country where you store inventory. You need: 1) VAT number for each country (apply via local tax authority or Amazon VAT Services), 2) File quarterly/annual VAT returns, 3) Charge local VAT on sales. Cost: ~500-1000 EUR/year per country for tax filing. Amazon VAT Services charges ~330 EUR/year per country.
Yes, but UK is treated separately from EU Pan EU. You need: 1) Separate UK VAT registration, 2) UK EORI number for imports, 3) Pay import VAT and duty on goods shipped to UK fulfillment centers. UK Pan EU has its own fulfillment fee structure (in GBP). Consider using Amazon's UK-only FBA program instead of full Pan EU for UK.
Data compiled from Amazon's published 2026 fee schedule and independently verified. Found an outdated figure? Email support@ylishi.tools — pages are corrected when underlying published rates change.