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Key fact: Under Amazon Pan-EU, fulfilling locally from Germany costs about EUR 3.20 per unit 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
All fees in local currency. Fulfillment fees for Standard-Size Small item (0-500g).
| Country | Fulfillment Fee | Referral Fee | Storage (/m³/mo) | EFN Surcharge | Currency |
|---|---|---|---|---|---|
| 🇩🇪 Germany | €3.20 | 7-15% | €26 | €0 (Pan EU) | EUR |
| 🇫🇷 France | €3.20 | 7-15% | €26 | €0 (Pan EU) | EUR |
| 🇮🇹 Italy | €3.20 | 7-15% | €26 | €0 (Pan EU) | EUR |
| 🇪🇸 Spain | €3.20 | 7-15% | €26 | €0 (Pan EU) | EUR |
| 🇳🇱 Netherlands | €3.20 | 7-15% | €26 | €0 (Pan EU) | EUR |
| 🇵🇱 Poland | zł14.00 | 7-15% | zł110 | zł0 (Pan EU) | PLN |
| 🇸🇪 Sweden | SEK 34 | 7-15% | SEK 275 | SEK 0 (Pan EU) | SEK |
| 🇬🇧 UK | £3.10 | 7-15% | £24 | Separate program | GBP |
* EFN adds a per-unit cross-border surcharge on top of your local fulfilment fee: about €0.26 for FR/IT/ES/NL/UK, €1.15 for Poland and €2.50 for Sweden. Pan EU removes it by storing locally. Fees vary by size tier and category.
See how much you save with Pan EU vs EFN:
The EFN surcharge is charged per unit, not as a percentage: about €0.26 for France, Italy, Spain, the Netherlands and the UK, €1.15 for Poland and €2.50 for Sweden. 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 with €3.20 fulfillment fee, you save €0.16 per unit on the EFN surcharge alone.
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 Amazon adds a €2 customs handling fee per item. Both are added to the price the buyer pays at checkout — they are not deducted from your net profit — but they leave a cross-border offer €5 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, which now models the cross-border import charges.
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: an EU-wide handling fee per customs declaration line — the Commission has not fixed the amount (per its June 2026 guidance; third-party figures such as "≈€2" are provisional) — to be applied by member states no later than 1 November 2026, with the exact level set by the European Commission. The 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.
Estimate only, excluding VAT and the normal duty that applies to goods above €150. The €2 handling fee is announced but not yet in force as of 20 Sep 2026 — treat it as pending for consignments entering before 1 Nov 2026.
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 (3.20-5.90 EUR depending on size), referral fees (7-15% depending on category), and storage fees (26 EUR/cubic meter/month standard). Pan EU removes the EFN cross-border surcharge, which Amazon charges per unit — about €0.26 for France, Italy, Spain, the Netherlands and the UK, €1.15 for Poland and €2.50 for Sweden — rather than as a percentage of the fulfilment fee. 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 EFN cross-border surcharge is charged per unit, not as a percentage of the fulfilment fee: about EUR 0.26 per unit for France, Italy, Spain, the Netherlands and the UK, EUR 1.15 for Poland and EUR 2.50 for Sweden, with your storage country paying nothing. 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 (about 207 units/month at EUR 3.20 fulfilment, EUR 0.26 surcharge, EUR 750/country VAT, 7 markets).
Amazon Pan EU covers 8 European marketplaces: Germany (DE), France (FR), Italy (IT), Spain (ES), Netherlands (NL), Poland (PL), Sweden (SE), and the United Kingdom (UK). Inventory is distributed across fulfillment centers in these countries for local delivery.
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 a separate EU handling fee (amount and exact date still to be determined by the Commission per its June 2026 guidance; expect it no later than 1 November 2026) will apply on top — treat any third-party euro figure as provisional.
Amazon Pan EU fees include fulfillment fees (3.20-5.90 EUR depending on size), referral fees (7-15% depending on category), and storage fees (26 EUR/cubic meter/month standard). Pan EU removes the EFN cross-border surcharge, which Amazon charges per unit — about €0.26 for France, Italy, Spain, the Netherlands and the UK, €1.15 for Poland and €2.50 for Sweden — rather than as a percentage of the fulfilment fee. 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 EFN cross-border surcharge is charged per unit, not as a percentage of the fulfilment fee: about EUR 0.26 per unit for France, Italy, Spain, the Netherlands and the UK, EUR 1.15 for Poland and EUR 2.50 for Sweden, with your storage country paying nothing. 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 (about 207 units/month at EUR 3.20 fulfilment, EUR 0.26 surcharge, EUR 750/country VAT, 7 markets).
Amazon Pan EU covers 8 European marketplaces: Germany (DE), France (FR), Italy (IT), Spain (ES), Netherlands (NL), Poland (PL), Sweden (SE), and the United Kingdom (UK). Inventory is distributed across fulfillment centers in these countries for local delivery.
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.