If you are selling goods internationally and storing inventory in various countries (eg. Sell on Amazon or Fulfilment by Amazon/FBA), you are likely to have additional VAT registration, VAT accounting and VAT invoicing obligations in European Union countries outside the country in which you have established your business. Answering the below questions can help you identify whether you may have any such VAT obligations. Please bear in mind that alternative business models to FBA as well as specific product categories, such as products subject to excise duty, second-hand goods, works of art, collectors' items or antiques among others may impact the VAT registration obligation. Please note that this test is not aimed at determining if you have a VAT registration requirement in your country of establishment.