Europe tax and regulatory considerations

The VAT in Europe is a consumption tax assessed on the value added to goods and services. It applies to goods and service that are bought and sold for use or consumption in Europe. Thus, goods that are sold for export or services that are sold to customers abroad are normally not subject to VAT. Imports into Europe are taxed.

Value Added Tax is:

• A general tax that applies to all commercial activities involving the production and distribution of goods.
• A consumption tax.
• Charged as a percentage of price, which means that the actual tax burden is visible at each stage in the production and distribution chain.
• Collected fractionally, through a system of partial payments, whereby taxable persons (that is, VAT-registered businesses) deduct the amount of tax that they have paid on purchases for their business activities from the VAT that they have collected on their sales. This mechanism ensures that the tax is neutral, regardless of how many transactions are involved.
• Paid to the revenue authorities by the seller of the goods-that is the "taxable person"-but it is actually paid by the buyer to the seller as part of the price. It is thus an indirect tax.

Learn more about the Value Added Tax (VAT)

How is VAT charged?

Registered VAT traders are given a VAT number and have to show the VAT collected from customers on invoices. In this way, the customer, if he is a registered trader, knows how much he can deduct in turn, and the consumer knows how much tax he has paid on the final product.

VAT coverage and VAT rates

Given that EU law only requires that the standard VAT rate must be at least 15% and the reduced rate at least 5%, actual rates applied vary between European countries, and certain types of products. In addition, certain member states have retained separate rules in specific areas.

The most reliable source of information on current VAT rates for a specified product in a particular member state is that country's VAT authority.

VAT on imports and exports

When selling products into Europe or from one European country to another, you should be aware that the tax rate can be different from country to country. If you transfer your own goods from one EU country to another, or if FBA transfers your goods from a fulfillment center into another country where your products were stored, the transfer may also be treated as a transaction subject to VAT. You are responsible for meeting any VAT obligations that apply, including VAT obligations in the Amazon marketplace website locations, the country to which you are delivering (or Amazon is delivering on your behalf) your products, or any other countries.

If you import products into Europe, you may be obliged to pay VAT the moment the goods enter Europe-and in the destination country where you ship the goods. VAT is usually payable in the country of import by the declarant. You will be liable for the import VAT at the time of delivery of the goods unless you have entered into an arrangement with your supplier for the import VAT to be included in the price of the goods, and for the supplier to discharge the obligation by making a payment to the relevant tax authority.

If you are a company not established in the EU and ship your products from a non-EU country directly to a customer in an EU country, or you ship your products into an EU fulfillment center, please consult your tax advisor to assess any import and VAT obligations you may have.

Goods sold for export to customers outside of Europe may not be subject to European VAT.

For more information, visit the European Commission website.

Registering for a VAT number and filing VAT returns

When you sell your products in the EU, you may need to charge VAT. You may need to request a VAT registration number, file VAT returns, and pay the VAT you collected from your customers to the tax authorities.

In most European countries, you can register online on the tax authority's website for the country where you want to register. Most of these websites provide the VAT information in English. The website will usually provide an online form for registering or a PDF form you can download to complete and return by post. If there is no provision for registering online, you can find out where to go to register for a VAT number. After you have submitted your request for a VAT number, you may also be sent forms to sign and return through regular post.

Registering for VAT may lead to a number of associated compliance requirements, including the need to file reports and issue VAT invoices.

Registering for VAT in multiple countries

Registering for VAT may be required depending on the level of your sales as well as where your inventory is stored. You should consult your tax advisors as to your VAT registration requirements based on your individual seller set up.

When you sell products to customers from your inventory stored in the EU, you may need to file VAT returns in the country from which you ship your products, and you may be required to file VAT returns in the country to which you ship your products (for example, if exceeding a threshold for "distance selling" in the European Union).

Distance selling of goods

Distance selling is when you sell goods from one European Union country to customers in another European Union country where, generally speaking, these customers are private individuals without undertaking any business activity for VAT purposes.

The "distance selling threshold" is a value in Euro or local currency established by each country within the European Union. If your sales that you ship from one country into another country are greater than that country's threshold, you must register for VAT in that country. You are responsible to report, collect, and pay the VAT in that country.

Please note that the distance selling threshold is not a sum total of all your sales across the European Union. Each European Union country has a distance selling threshold, and these thresholds vary from country to country. Consult with a tax authority for the country where you want to sell your products to verify the distance selling threshold.

VAT invoicing

In many European countries, customers expect a VAT invoice. The European VAT legislation may require you to provide a VAT invoice, and customers' expectations usually go beyond the law. In Germany and Italy, for example, customers often expect an invoice for high-value items.

VAT joint and several liability laws

Germany

Since 1 January 2019, online marketplace operators are jointly and several liable for unpaid VAT generated by selling partners trading on their marketplace and fulfilling orders from or/and to Germany, if they:

• Fail to collect from the selling partner a German Tax Certificate or Declaration (confirming non-VAT liability status) according to the provisions of the German VAT Code.
• 'Knew or should have known’ about a selling partner VAT noncompliance; or
• Does not prevent a selling partner from offering goods via their marketplace upon notification of selling partner VAT noncompliance received from the German tax authority.

How do I provide a German Tax Certificate or a Declaration to Amazon?

If you fulfil orders from or/and to Germany, you must (i) register for VAT in Germany, obtaining a valid Tax ID (‘Steuernummer’), (ii) apply for a German Tax Certificate, and (iii) upload a copy of the Tax Certificate on Seller Central, unless one of the following VAT exemptions applies where you exclusively ship goods directly from:

• EU countries to a German customer where such deliveries, including any sales not concluded on an Amazon site are less than EUR 100,000 in the current and previous calendar year and you have not waived compliance with that threshold; or
• Outside the EU to German customers and for all these shipments there is no tax liability in Germany where the conditions specified in Section 8, paragraph 3 of the German VAT Code are not fulfilled.

In case you fall within one of the exemptions, you must provide Amazon with a Declaration that your sales through any of Amazon’s sites do not trigger VAT obligations under applicable German VAT law.

What are the consequences if I do not fulfil my obligations to Amazon?

If you do not provide Amazon with the Tax Certificate or Declaration, you will no longer be able to sell on Amazon.de, use FBA services in Germany (including PAN-EU and CEE FBA programs) or ship orders to customers in Germany. You are allowed a 30-day period to remove your inventory from German fulfilment centers, after which, any remaining inventory will be disposed of at your cost without further notice.

You can regain selling privileges by uploading a copy of your Tax Certificate or Declaration. Once you upload your Tax Certificate or Declaration, Amazon will undertake a validity check and will revert to you in case additional information is required; this process may take up to five business days.

Should you have any questions regarding your tax obligations, you should contact a tax adviser or the German tax authorities.

Other European countries

For general information regarding VAT requirements for online marketplaces in other European countries, please see the European VAT Regulations page on our VAT Education website.

VAT e-Commerce legislation

United Kingdom

The United Kingdom is due to formally exit the European Union’s single market and customs union on January 1, 2021. From this date, the UK is expected to introduce a new set of VAT rules, which may change the way that VAT is accounted for on your sales to UK customers. For more information, see the UK VAT on eCommerce help page

Other tax resources

Europe	Taxation and Customs Union	German
United Kingdom	Imports and purchases from abroad: paying and reclaiming VAT	English
Germany	Federal Ministry of Finance	German
France	Foreign companies: Your tax obligations in France	English
Italy	Agenzia Entrate	Italian
Spain	Agencia Tributaria	Spanish

Customs

When you import goods into the European Union (EU) or the United Kingdom (UK) (as the case may be), you will need to comply with applicable customs laws, as well as laws and regulations that are applicable to the country of import (for example, the Union Customs Code (EU) and the Taxation (Cross-border Trade) Act (UK)). Please note that you are not authorized to import your goods in the name of Amazon EU S.à r.l. or any other Amazon subsidiary or affiliate (indistinctly referred to as "Amazon" and its corporate name as an "Amazon name") or to reference Amazon anywhere in your shipping documentation. Otherwise, your shipments may be returned to their origin, abandoned, or disposed of at your cost, at the discretion of the carrier or freight forwarder carrying your goods.

For additional details, please refer to: Taxations and Customs Union

Importation regulations may differ between countries, and will depend on the mode of shipping you choose. Therefore, you should strongly consider hiring a logistics provider, such as a customs broker or freight forwarder, to handle the importation process for your company and help you understand all applicable requirements.

Commercial invoice

When your goods are ready to be shipped from your facility, manufacturer, or distributor, the shipper prepares the commercial invoice. It is critical that the commercial invoice be accurate to avoid delays in clearing customs. The following information must be included on the commercial invoice when importing goods into an EU country or the UK:

• Invoice issue date.
• The complete name and address of the exporter or shipper (seller or manufacturer).
• The shipper's contact name, company name, address, and tax ID number.
• Ship-to address. Provide the legal name of your company, followed by "c/o FBA." Below this, you may use the address of the Amazon fulfillment center to which your goods should be delivered. Amazon does not, however, authorize you to include any Amazon name in this address. Please see the example below.
• Importer of record: Provide the legal name of your company or import representative, along with full contact details, Economic Operators' Registration and Identification number (EORI) and VAT registration number for the country of import (example below). Prior to shipping, you should consider ensuring that your company or representative can fulfill all criteria to act as importer of record in the country of import. Leaving this information blank also can result in your shipment being refused and returned.
  Important: Amazon expressly prohibits the use of an Amazon name, including a fulfillment center's name, as the importer of record for any shipment of FBA inventory. Any FBA inventory shipment attempting to make entry with an Amazon name as the importer of record will be refused and returned at the shipper's expense —no exceptions. Leaving this information blank also can result in your shipment being refused and returned.

Example "Ship to/Deliver to" field	Example "Importer of record" field
[Seller legal name] c/o FBA 1401 Rue du Champ Rouge 45770 Saran, France	[Seller legal name] or [Seller's representative legal name] 1234 Rue de Lyon 9876 Paris, France EORI: XY123456789 VAT ID: YX87654321

Please note the differences in addresses. The "Ship-to" address includes the Amazon fulfillment center, while the "Importer of record" address includes the seller's or seller representative's registered address.

• FBA Shipment ID (FBA reference). This is the number you receive when you create the shipment in your Amazon seller account. This ensures that Amazon can quickly identify the shipment as belonging to FBA if customs questions arise. If your FBA Shipment ID in Seller Central does not contain "FBA," please add it in a visible place on the invoice.
• Detailed description of the goods invoiced. Includes, among other required elements, the following:
  • Harmonized Tariff Schedule Code (HTS Code)
  • Product quantity
  • Value of each product. For samples or products with no commercial value, a nominal or fair-market value must be stated for customs purposes
  • Total value of all products in a shipment
• Currency of the transaction

Additional information may also be required. These requirements are subject to change. It is your responsibility to determine and comply with import requirements.

Depending on the type of product, there may be additional certificates and licenses required for import. These can include a Declaration of Conformity, test reports or leather certificates.

Please note that the document requirements listed above are in addition to the system-generated document requirements specified in the Delivery Creation Workflow.

Please check with your logistics provider or customs broker to ensure that you have the complete documentation needed to import into the destination country.

Delivery best practices

Amazon fulfillment centers have requirements for the deliveries they receive, including the size of the pallets and the type of truck that can deliver to the fulfillment center. The Send/replenish inventory to Amazon page provides information needed for preparing your shipment to an Amazon fulfillment center. Paying attention to these requirements and best practices will help avoid delays in getting your inventory to the fulfillment center and into your customers' hands.

Using standard postal services

Using postal services such as China Post, Royal Mail, Parcelforce, and Deutsche Post to send your shipments to Amazon fulfillment centers is not recommended. Postal services may have different importer of record requirements for their shipments than for freight or express carrier shipments. It is possible that by using postal services to ship your goods, you could not ship to an Amazon fulfillment center as the IOR. If you are considering a postal service as a shipping option, you should consider sending the shipment to the address of your representative in the country of import and, after the shipment is delivered, forward the goods to the Amazon fulfillment center address. Prior to shipping, you may want to check with the postal service that your company or representative can be the importer of record.

For additional information regarding FBA imports and exports, please read the Importing and exporting inventory page.

You should ensure that you have all intellectual property rights (such as patents, trademarks, or copyrights) necessary for listing your products in the EU or selling them cross-border within the EU. You may need to have the permission of the brand owner to sell their products in a given country in order to avoid an infringement of intellectual property rights (as in the case where your license to the intellectual property is only valid for a specific country). In particular, your products must not be counterfeit or illegal parallel imports.

You should investigate the law governing intellectual property for every country where you want to list your products because your rights in intellectual property may only be valid for a particular country.

In addition, you may want to protect your own intellectual property in Europe.

Other resources

United Kingdom	Intellectual Property Office	English
Germany	GRUR	German
	German Patent and Trade Mark Office	German
France	INPI	French
Italy	Ufficio Italiano Brevetti e Marchi	Italian
Spain	Propiedad Intelectual	Spanish
Turkey	Turkish Patent and Trademark Office	Turkish

An intellectual property rights owner (in particular trademark owners, copyright holders and their licensees) may prohibit you from importing or selling his goods in the European Economic Area (EEA), if you sourced them outside the EEA.

This prohibition applies even if the rights owner distributes the same product type in the EEA or does not distribute in the EEA, as long as he holds an intellectual property right in the EEA. Therefore, if you intend to list e.g. branded products or media items on Amazon’s EU marketplaces which you source outside that region, seek expert legal advice and make sure the rights owner does not object to such parallel import. Otherwise, Amazon may be asked by the rights owner to take down your listings on Amazon’s EU marketplaces for IP infringement. Repeated cases of IP infringements will also affect your ability to continue selling on Amazon.

Parallel import of goods sourced outside the EEA for sale in the EEA with the rights owner’s consent could still affect customer experience if the non-EEA product differs from the EEA version in any way (e.g., packaging, warranty coverage, product variations). Describe your product appropriately to avoid negative customer feedback.

The laws in the UK are very similar to those in the EEA. IP rights owners may prohibit you from importing or selling their goods in the UK unless you, your supplier or an upstream supplier have the rights owner's consent to sell the items in the EEA or UK. It is important to note that a rights owner can prohibit the sale of an item that you sourced in the UK in Amazon’s European marketplaces outside UK if they have not consented to the sale of that item in the EEA.

For more information, see: Important Information for International Sellers.

For more information, see: Important Information for International Sellers and Amazon Intellectual Property Policy.

Products sold in the EU and UK may require product markings and labelling. For example:

• The "CE" mark is a mandatory EU conformance mark on many products (such as low-voltage equipment, medical devices, toys, personal protective equipment, and so on). By attaching the "CE" marking, the manufacturer declares that the product is in conformity with the requirements of the applicable European directives.
• In the UK, products that previously required a CE mark and aerosol products now require a “UKCA” mark.
• There are many other product-specific marks and labels in Europe (for example, textiles, products in contact with food, recycling, and so on), which you may be required to display on your products or packaging. Product labeling is often required to be in the language of the country where the product is sold.

You can read more about product markings and labelling requirements in the EU and UK here.

Other resources

Europe	EU Standards and CE Marking	English
	CE Conformity Marking	German
	Marketing of products - CE conformity marking	German
United Kingdom	European Commission Product Directives	English
Germany	IXPOS: The German Business Portal	English
France	Direction Générale de la Concurrence, de la Consommation et de la Répression des Fraudes	French
Italy	CE Marking	Italian
Spain	Marcado-CE	Spanish

Chemicals - REACH/CLP

Products sold in the EU and UK may be subject to requirements regarding what chemicals they contain, or how these are labelled. In particular:

• REACH is the European regulation on chemicals and their safe use. It deals with the Registration, Evaluation, Authorisation and Restriction of Chemical substances. Under the REACH regulation, one of the things manufacturers and importers may be required to do is to gather certain information on the properties of the chemical substances in their products, and to register the information in a central database run by the European Chemicals Agency (ECHA).
• In addition to REACH, the Regulation for Classification, Labelling and Packaging of Substances and Mixtures (CLP Regulation) may apply to your products. The CLP Regulation incorporates the classification criteria and labelling rules agreed at the United Nations level, the so-called Globally Harmonized System of Classification and Labelling of Chemicals (GHS). GHS is based on the principle that the same hazards should be described and labelled in the same way all around the world.
• The UK has similar requirements on the chemicals that products contain, or how these are labelled.

You can find out more information about the sale of chemicals in the EU and UK here.

Other resources

Europe	Chemicals are everywhere	English
	European Chemicals Agency	Partially available in German
Germany	German REACH-CLP Helpdesk	German
	Chemikalien	German
France	REACH: Ministère de l'Ecologie, du Développement Durable et de l'Energie	French
Italy	REACH: Ministero dell'Ambiente	Italian
Spain	REACH-CLP	Spanish

Electrical and electronical equipment - WEEE/RoHS

If you are selling electrical or electronic equipment, you may be subject to requirements regarding hazardous substances and end of life obligations. These include the European legislation concerning Restrictions of the Use of Hazardous Substances (RoHS) or the collection and recycling of Waste Electrical and Electronic Equipment (WEEE).

The UK has similar requirements in place for RoHS and collection and recycling of WEEE.

Some requirements of the WEEE regulations that you may be subject to:

• Displaying the "crossed-out wheeled bin" symbol on your products. The symbol indicates that the product should not be disposed of as normal waste, but rather in specific recycling centers.
• Joining an authorized WEEE collection and recycling scheme in any EU member state in which you sell applicable products.

You can find out more information on the requirements in the EU and UK in relation to hazardous substances including under RoHS here and on end of life obligations including under WEEE here.

Other resources

EU	Recast of the WEEE Directive	English
United Kingdom	Electrical and electronic equipment (EEE)	English
Germany	Stiftung Elektro-Altgeräte Register	German
France	DEEE: Ministère de l'Ecologie, du Développement Durable et de l'Energie	French
Italy	Centro Di Coordinamento RAEE	Italian
Spain	Registro de aparatos eléctricos y electrónicos	Spanish

Batteries

If you sell batteries or products that contain batteries, you may be subject to requirements in relation to those batteries.

In the EU, the Battery Directive. The Battery Directive imposes specific obligations on producers and distributors of batteries. The UK also has similar requirements in place.

For example, some requirements you may be subject to include:

• Displaying the "crossed-out wheeled bin" symbol on your batteries. The symbol indicates that the battery should not be disposed of as normal waste, but rather in specific recycling centers.
• Joining an authorized battery collection and recycling scheme in any European member state in which you sell your batteries.

You can find more information on the rules for batteries in the EU and UK here.

Other resources

EU	European Commission: Batteries	English
United Kingdom	Environment Agency: Batteries	English
Germany	Bundesumweltamt BattG-Melderegister	German
France	Filières de responsabilité élargie du producteur (REP)	French
Italy	Ministero dell'Ambiente	Italian
Spain	Registro de pilas y acumuladores	Spanish

Packaging and packaging waste

Packaged products that you sell in the EU and UK are subject to specific requirements.

In the EU, products must comply with the European Packaging and Packaging Waste regulations. The UK also has similar requirements in place for packaging and packaging waste.

For example, some requirements you may be subject to include:

• Joining an authorized packaging collection and recycling scheme in any European member state in which you sell your products.
• Displaying recycling symbols on your packaging (for example, the "green dot" symbol).

You can read more information about packaging requirements in the EU and UK here.

Other resources

The EU	Packaging and Packaging Waste	English
United Kingdom	Producer responsibility	English
Germany	Abfall | Ressourcen	German
	IXPOS Import Regulations	English
France	Les emballages	French
Italy	Ministero dell'Ambiente	Italian
Spain	Management of Packaging	English

Plugs and voltage

Countries in Europe use different types of plugs, for example, the U.K. 3-pin rectangular plug and the continental European 2-pin round plug. In addition, products you import into the EU might work on a different voltage.

Please ensure that you comply with the regulations on plugs and voltage in any country in which you list your products. In particular, your customers should be able to safely use your products. .

For more information regarding what plugs and sockets are accepted at EU and UK fulfillment centers, visit Electrical Goods Requirements: Plugs and Sockets.

Other resources

Europe	Electrical Outlet and Adapter Plug International Summary	English
United Kingdom	DTI: PRODUCT STANDARDS	English
France	Legifrance - Retour à l'accueil	French
Germany	IEC - Stecker & Steckdosen	English
	Verordnung über die Bereitstellung elektrischer Betriebsmittel zur Verwendung innerhalb bestimmter Spannungsgrenzen auf dem Markt (1.ProdSV)	German
Italy	Testata MSE	Italian
Spain	Laser Measurement Product	Spanish

Toys

There are strict requirements in the EU and UK in relation to the sale of toys.

The European Toys Safety Directive requires, among others things, that it must be possible to use a toy without any danger to one's health or safety during the toy's foreseeable and normal period of use. You may also be required to place warnings on the products that specify the appropriate conditions and limitations of use.

The UK also has similar requirements for toy safety.

You can read more about the requirements for toys in the EU and UK here.

Other resources

Europe	The safety of toys	German
United Kingdom	DTI Toy Safety	English
Germany	BMEL - Product Safety	German
	Sicheres Spielzeug	German
France	La sécurité des jouets	French
Italy	Ministry of Health on Toys	Italian
Spain	La Asociación Española de Fabricantes de Juguetes (AEFJ)	Spanish

Medical devices

Medical devices range from simple products like bandages to the most sophisticated life-supporting products. If your product is considered a medical device, you may be subject to the EU or UK requirements for these products.

For example, medical devices are subject to requirements that, among other things, that medical devices they shall not compromise the safety and health of patients, users and other persons when properly implanted, maintained and used.

You can find out more information about the requirements for medical devices in the EU and UK here.

Other resources

Europe	Summaries of European Legislation	German
	Medical devices	English
United Kingdom	Healthcare and medical: international trade regulations	English
Germany	BFARM - Medical Devices	German
France	ANSM: dispositifs médicaux	French
Italy	Informazioni generali sugli avvisi di sicurezza - FSN (Field Safety Notice)	Italian
Spain	AEMPS-Medical Devices	Spanish

Pharmaceuticals and cosmetics

Pharmaceuticals and cosmetics are subject to various regulations in the EU and the UK, including special labelling and packaging requirements. The regulations are only partially harmonised. For example, a product may be sold over the counter in some European member states, while in others it may only be legally sold in pharmacies.

You can find out more information about the requirements in the EU and UK for cosmetics here and for pharmaceuticals here.

Other resources

Europe	Pharmaceutical and cosmetic products	German
	Cosmetics	English
United Kingdom	Regulating Medicines and Medical Devices	English
Germany	BFARM - Medicinal Products	German
	Bundesministerium für Gesundheit - Arzneimitteldaten Zentral und Transparent	German
France	ANSM: produits cosmétiques	French
	ANSM: medicaments	French
Italy	Informazioni generali sugli avvisi di sicurezza - FSN (Field Safety Notice)	Italian
Spain	Plan de Calidad para el Sistema Nacional de Salud	Spanish

Food

Food and food products are subject to many regulations in the EU and the UK. These regulations aim at establishing high-quality standards for food and food product hygiene, animal health and welfare, and plant health, and to prevent the risk of contamination from external substances.

For example, the regulations include, among many other things, the following:

• Specifying rules on appropriate labeling for food products. Product labeling is often required to be in the language of the country where the product is sold.
• Establishing mandatory refund and recycling schemes for beverage packaging in several European member states.

There may also be restrictions on which food items you can import into some EU countries or the UK.

You can read more information about food regulations in the EU and UK at the following links:

• prepacked food requirements
• guidelines for food and beverages
• alcohol
• provision of food information
• food supplements
• food contact materials

Other resources

Europe	Europa: Food Safety	German
	Europa: Health and Consumers - Food	English
	European Food Safety Authority	German
United Kingdom	Food Standards Agency	English
Germany	FMFA - Food	German
	BLL - Kennzeichnung	German
France	ANSES	French
	DGCCRF	French
Italy	Alimenti	Italian
Spain	Alimentación	Spanish

Please note that these customer rights are described for illustrative purposes only and do not constitute any legal advice or substitute for any contractual obligation that you may have agreed upon with Amazon or directly with the customer.

To learn more about rules that apply to international sellers, check out Global Selling International Seller Rules here.

Rights of cancellation

With some exceptions, customers in the European Union and the UK have the right to cancel a purchase of a product bought online within 14 days of receiving the final item of the order, if they purchased multiple items together that were delivered separately. Even when there is no error from your side, you must refund the item and the shipping costs. You may not have to refund all costs unless one of the following is true:

1. There is an error on your side.
2. You agreed to bear all costs for the customer.
3. You failed to disclose or inform the customer about the costs that you are legally required to disclose.

For example, you must refund the normal cost of sending the item to the customer but not any extra costs for services that the customer chooses, such as expedited delivery or gift-wrapping. Similarly, when you expressly inform the customer, you don't have to bear the cost of returning the product to you.

Please note that these customer rights are in addition to any contractual return rights that you may have agreed upon with Amazon (for example, 30-day return guarantee) or directly with the customer.

Other resources

Europe	The Directive on Consumer Rights	English
United Kingdom	UK online and distance selling for business	English
Germany	Verbraucherportal	German
France	Loi consommation : e-commerce	French
	Achat à distance: droit de rétractation du consommateur
Italy	Decalogue on consumer rights	Italian
	Consumer rights information materials
Spain	Derechos básicos de los consumidores	Spanish

Under EU consumer protection rules, the seller of a product must generally offer a 2-year legal warranty when selling in the EU (except certain EU countries, including Spain and Sweden, which have an extended legal warranty of 3 years, and other where the period could be longer, for example the UK). This means that, during the relevant legal warranty period calculated from the delivery of the product, depending on the relevant country, you must repair, exchange, reduce the price or give a refund where any product is a defective or otherwise does not conform to the sale contract with a consumer. Any defect (or lack of conformity) that becomes apparent within 1 or 2 years from delivery, depending or the local regulation (or 6 months in the case of the UK) is presumed to have existed at the time of delivery and therefore you must repair the product, exchange it, reduce the price or give a refund. After this initial period, you can request the customer to prove that the defect already existed at the time of delivery. You can find more information regarding the legal warranty in the following link from the European Commission.

This Legal Warranty obligation is in addition to your obligation to process customer returns according to Amazon Return Policy.

Other resources

Europe	Sales and Guarantees	English
United Kingdom	Accepting returns and giving refunds	English
Germany	Verbraucherportal	German
France	Achat à distance: livraison du bien ou exécution de la prestation	French
	Garantie légale de conformité
Italy	Guidelines on legal warranty	Italian
Spain	Derechos básicos de los consumidores	Spanish