You need the register for a VAT number if:

  • You store goods in a country or 
  • if you exceed the distance sales threshold(more on thresholds here). 

In some cases you will have to backdate a VAT number when applying for registration. This means that when you are applying for the VAT number in a specific country, you must back date the VAT number registration if you stored goods or already exceeded the distance sales threshold in that country sometime in the past. Backdating means that you register your VAT number with a past date.


In order to backdate a VAT number registration, tax offices require a proof of the date when you moved the goods between 2 E.U. countries. The most accepted proof is in the form of a pro forma invoice that shows intra-community movement of goods between 2 different EU warehouses. You can get this information directly from your Amazon Seller reports and invoice yourself a pro forma like in the following example:

This can be done either in your preferred invoicing software or you can create it in Word and save it as a PDF document. In case you are waiting for one of your VAT numbers, you can write the phrase "In application" instead of that specific VAT number.




NOTE: Backdated submissions take up to 6 weeks for tax offices to process. This will incur penalties for the backdated periods, because the deadlines are already exceeded by backdating.


Contact your Account Manager at support@hellotax.com to help and advise you on this matter.