An Irish LTD can own inventory, contract with Amazon, receive marketplace settlements and build a saleable ecommerce brand. The difficult part is not simply incorporating the company. An Amazon seller must connect the company to supplier invoices, stock locations, customs declarations, VAT registrations, product compliance, consumer rights and the marketplace account.
This guide focuses on those connected decisions. It is designed for Ireland-based founders and overseas sellers considering an Irish company. It provides general information, not legal, tax, customs or product-safety advice.
Do not choose VAT registrations from the company address alone
Draw the real movement of each product: supplier, importer of record, first warehouse, FBA storage countries, customer countries and returns location. Where inventory is held and moved can matter more than the Irish registered office.
Why use an Irish LTD for an Amazon business?
A private company limited by shares is a separate legal person. It can purchase goods, hold trade marks, enter marketplace and logistics contracts, employ people and invoice in its own name. It can also give founders a defined share structure and separate business records. Limited liability is not absolute: personal guarantees, director misconduct, product claims and other exceptions can still create exposure.
An Irish company is not a shortcut around VAT or Amazon rules. It should match a genuine operating plan. Compare it with a sole-trader structure or an existing foreign company, including accounting, VAT, customs, insurance and annual compliance costs.
Irish company-formation requirements for Amazon sellers
- An available company name and LTD constitution.
- A physical registered office in Ireland.
- At least one director and a company secretary.
- A separate secretary where the LTD has only one director.
- An EEA-resident director or an available statutory alternative.
- Shareholder, share-allocation and beneficial-owner information.
- PPSN details or the applicable IPN identity route.
- A specific principal-activity description covering the products and online retail model.
A foreign founder can generally own all the shares, but director residence is a separate rule. If no director lives in the EEA, compare the Section 137 bond option before filing. The CRO's incorporation guidance explains the core officer and registered-office requirements.
Make one entity the clear seller
Decide which entity owns the Amazon account, inventory, brand, supplier relationships and customer liabilities. Use that legal name consistently on supplier invoices, customs records, product documentation, insurance, bank accounts and tax registrations. Marketplace display names can differ, but the underlying seller should be clear.
Moving an existing Amazon account or inventory to a new company is not merely an internal bookkeeping entry. It may need Amazon approval, contract changes, tax invoices, asset-transfer documentation and updates to VAT or customs registrations. Plan the transition before changing account details.
Prepare for Amazon verification
Amazon may request company documents, director and beneficial-owner identification, proof of residential and business addresses, bank evidence, telephone verification, tax numbers and supplier invoices. The exact checks depend on the marketplace, product and account history, and can change.
Names, dates and addresses should match across CRO records and evidence. Do not alter documents, hide a beneficial owner or use another person's bank account to bypass verification. Company incorporation does not guarantee marketplace approval, and StartCompany.ie does not control Amazon's decision.
FBA inventory can create VAT obligations
Fulfilment by Amazon can place stock in one or more countries. Holding inventory in another jurisdiction may create a VAT registration there, even when the seller is an Irish company. Transfers of the company's own stock between Member States also need to be analysed and recorded.
Before enabling a European fulfilment programme, list the countries where Amazon may store goods, where the company imports them and how they move. Obtain ecommerce VAT advice for the exact programme. A domestic Irish turnover threshold should not be used to dismiss obligations created by foreign stock.
Irish VAT thresholds, OSS and marketplace rules
Revenue currently lists an EUR85,000 threshold for businesses supplying goods, subject to the detailed rules and transaction mix. It also lists a common EUR10,000 threshold for qualifying intra-Community distance sales and cross-border TBE services where the supplier meets the establishment conditions. These thresholds do not replace the separate analysis for stock held abroad, imports or non-established sellers.
The Union One Stop Shop may simplify reporting for certain cross-border EU consumer sales, but it does not cover every transaction or remove every local VAT registration. Marketplace deemed-supplier rules can make Amazon responsible for VAT on specified sales while leaving the seller responsible for other sales, stock movements, imports, invoices and records. Revenue's VAT ecommerce guidance is the starting point for the current schemes.
EORI, customs and the importer of record
If the company imports goods into or exports goods out of the EU, Revenue states that it needs an EORI number. The number is used across EU customs interactions and registration is handled through ROS. Revenue also states that an Eircode is mandatory for new and existing EORI registrations.
Agree who is the importer of record before goods ship. Classify products, confirm origin, customs value, duties, import VAT and evidence with a customs adviser or agent. A supplier offering delivered shipping does not automatically mean that every customs responsibility has disappeared. Read Revenue's current EORI guidance before applying.
Product safety, labels and responsible persons
The seller must identify the product rules that apply before listing or importing goods. Depending on the category, this can include safety standards, conformity assessment, CE marking, technical files, warnings, traceability, packaging, batteries, electrical equipment, cosmetics, food or other sector requirements.
Amazon's ability to create a listing is not proof of legal compliance. Keep supplier declarations and test evidence, confirm the manufacturer and importer details, monitor recalls and ensure the product information shown to customers is accurate. Use a specialist for regulated or higher-risk products.
Consumer rights still apply on a marketplace
Where the Irish company is the seller, marketplace processes do not remove its legal responsibility to the consumer. The CCPC states that businesses selling products to consumers in Ireland must comply with the Consumer Rights Act 2022, including contract, product, information and remedy obligations.
Online consumers generally have cancellation rights, subject to exceptions, and must receive clear pre-contract information. Review the CCPC's official guidance for product sellers. Make sure Amazon policies, the company's own terms and customer-service procedures work together.
Banking, settlement and bookkeeping
Prepare company and owner documents, supplier invoices, a product list, sales forecasts, fulfilment arrangements, tax numbers and source-of-funds evidence for banking and payment reviews. Compare settlement currencies, foreign-exchange costs, reserve policies, chargebacks and access controls. Keep the marketplace account and bank account in the correct company's name.
Bookkeeping should reconcile gross sales rather than only the net amount paid by Amazon. Record marketplace fees, advertising, refunds, reimbursements, VAT, customs charges, inventory and foreign-exchange differences separately. Download reports regularly and retain the underlying invoices and customs evidence.
Amazon seller launch checklist
- Choose products, suppliers, marketplaces and the legal seller.
- Map imports, warehouses, FBA stock movements, customers and returns.
- Confirm the company name, officers, Irish address and share structure.
- Incorporate the LTD and complete beneficial-ownership registration.
- Prepare consistent documents for Amazon and banking verification.
- Assess Irish and foreign VAT registrations and OSS eligibility.
- Register for ROS and EORI where customs activity requires it.
- Complete product, labelling, consumer and insurance checks.
- Set up gross-sales and inventory reconciliation before launch.
Build the compliance map before sending inventory
The best time to resolve the seller, importer, VAT and product questions is before stock moves. StartCompany.ie can prepare the Irish company while specialist advisers cover the product and supply-chain obligations. For a wider overview, read our ecommerce company formation guide. Then compare Irish formation packages or tell us where the directors live so we can identify the right route.