Les vendeurs Amazon FBA trouvent à Chypre une base fiscale optimale pour leurs opérations européennes. Le taux d'IS de 15%, le Non-Dom (0% dividendes) et l'accès au marché unique UE font de l'île une alternative sérieuse au UK, à l'Allemagne ou à l'Irlande pour la structure juridique de votre activité FBA.
Structure recommandée
Société chypriote Ltd. comme entité vendeur Amazon. Inscriptions TVA dans les pays de stockage FBA (DE, FR, IT, ES, PL, CZ pour Pan-European). Système OSS pour les ventes B2C transfrontalières. Dividendes au Non-Dom : 0% SDC.
TVA et FBA Pan-European
Amazon FBA Pan-European stocke vos produits dans 7+ pays. Vous devez vous inscrire à la TVA dans CHAQUE pays de stockage. La déclaration OSS simplifie les ventes B2C transfrontalières mais ne remplace PAS les inscriptions TVA liées au stockage.
Optimisation des marges
Avec une marge de 30% sur 1 million EUR de CA, le bénéfice est de 300 000 EUR. IS Chypre (15%) : 45 000 EUR. Dividende Non-Dom : 0 EUR. Net : 255 000 EUR. En Allemagne : ~155 000 EUR net. Économie : 100 000 EUR/an.
En savoir plus : E-commerce, TVA.
Company Structure for FBA Sellers
Les vendeurs Amazon FBA (Fulfillment by Amazon) opérant depuis Chypre font face à des considérations de structuration uniques en raison de la nature multi-juridictionnelle des opérations de la marketplace Amazon. La structure recommandée est une société à responsabilité limitée chypriote qui sert d'entité commerciale centrale, détenant les stocks, possédant les comptes vendeur Amazon et gérant les opérations commerciales globales.
The Cyprus company purchases or manufactures products (typically from suppliers in China, India, or other manufacturing countries), ships them to Amazon's fulfilment centres in the EU (Germany, France, Poland, Czech Republic, and others), and Amazon handles storage, picking, packing, and delivery to end customers. Revenue flows from Amazon to the Cyprus company, which reports this income in its Cyprus corporate tax return at 15%.
This structure works effectively because Cyprus is an EU member state, allowing seamless cross-border trade within the single market. The Cyprus company is treated as an EU business for Amazon's marketplace purposes, VAT registration, and customs clearance. Products can be imported from outside the EU through any EU port (many sellers use Hamburg or Rotterdam) and distributed to Amazon warehouses throughout Europe.
VAT Obligations for FBA Sellers
VAT is the most complex compliance area for Amazon FBA sellers, requiring careful management across multiple EU jurisdictions:
Cyprus VAT registration: Your Cyprus company must register for VAT in Cyprus once turnover exceeds EUR 15,600 (or voluntarily from the start). The Cyprus VAT rate is 19%.
Pan-EU FBA and VAT: When you use Amazon's Pan-European FBA programme, your inventory is stored in warehouses across multiple EU countries. Under EU VAT rules, storing inventory in another country creates a requirement to register for VAT in that country. This means a Cyprus FBA company using Pan-EU storage may need VAT registrations in Germany (19%), France (20%), Italy (22%), Spain (21%), Poland (23%), and the Czech Republic (21%).
One-Stop Shop (OSS): The EU's One-Stop Shop scheme simplifies VAT compliance for B2C distance sales. Under OSS, you can report and pay VAT on all B2C sales across the EU through a single registration in your home country (Cyprus). However, OSS does not cover the stock movement obligations created by holding inventory in other countries — so VAT registrations in warehouse countries may still be required.
Practical solution: Most Cyprus-based FBA sellers use a VAT compliance service (such as AVASK, hellotax, or Taxdoo) to manage multi-country VAT registrations, file returns, and handle the complexity. These services cost EUR 200–500 per country per year and are essential for maintaining compliance across multiple jurisdictions. The cost is tax-deductible as a business expense.
FBA Tax Optimisation
The combination of Cyprus's 15% corporate tax, 0% dividend tax for Non-Dom shareholders, and manageable VAT compliance creates an effective overall tax structure for FBA sellers. A seller generating EUR 200,000 in profit pays approximately EUR 25,000 in corporate tax and EUR 0 in personal dividend tax — compared to EUR 60,000–100,000 in combined taxes for the same business run from Germany, the UK, or France. The VAT compliance costs (EUR 5,000–10,000 per year for multi-country registrations) are far outweighed by the income tax savings.