Should you sell as yourself or through a US LLC?
| Foreign individual or company | US LLC | |
|---|---|---|
| Registration | Your own identity or company documents | LLC documents, EIN and a bank account |
| Tax form to Amazon | W-8BEN or W-8BEN-E | Usually the foreign owner's W-8BEN for a single-member LLC |
| US filings | Form 1040-NR only if you have US taxable income | Form 5472 each year, plus 1040-NR if taxable |
| Practical benefits | Simpler, fewer filings | US banking, payment processors, brand presence |
See how to open a US LLC from outside the US.
What does Amazon ask for?
Identity documents, a bank account in a supported country for payouts, a chargeable card, and a tax interview in which you give the right W-8 form. Amazon verifies identity and business details, sometimes by video. Requirements change, so check Seller Central when you register. See which W-8 form to give.
Other US marketplaces have their own requirements. See Walmart Marketplace and TikTok Shop.
Who handles sales tax?
Amazon collects and remits sales tax on orders to states with a sales tax, under marketplace facilitator laws. Some states can still expect registration where your FBA inventory is stored. See sales tax for Amazon FBA sellers.
Do you owe US income tax?
Only on income effectively connected with a US trade or business, unless a treaty protects you. Doing all the work from abroad points away from a US business. Inventory held in US fulfillment centers, and staff or agents in the US, point towards one. The position for FBA sellers is not settled, so get advice on your facts. See what counts as a US trade or business.
Who imports your FBA stock?
Goods shipped into the US need an importer of record, responsible for customs entry and duties. Amazon generally does not act as importer of record for sellers' stock. Non-resident sellers typically use a customs broker and a customs bond, and pay duties, which become part of inventory cost. See inventory and cost of goods sold.
Duties, customs entries and landed cost are covered in importing goods to sell in the US.
What are the steps, in order?
Choose the structure
Foreign seller or US LLC.
Register with Amazon
With identity documents, bank and card, and the tax interview.
Arrange importing
A customs broker and bond before the first shipment.
Set up bookkeeping
Settlement reports and landed costs from day one.
Diary your US filings
Form 5472 for a US LLC, and 1040-NR if you have US taxable income.
Which US filings follow?
- A US single-member LLC files Form 5472 each year.
- You file Form 1040-NR if you have US taxable income.
- Amazon may issue Form 1099-K if you gave a US tax form and thresholds are met.
Your home country's tax rules apply to the profit as well.
Selling on Amazon US from abroad?
We set up the right structure, complete your tax interview, and keep your US filings current, including Form 5472 for a US LLC.
Questions people ask
Can I sell on Amazon US if I don't live in the US?
Yes. Amazon accepts sellers from most countries, as individuals, foreign companies or US LLCs.
Do I need a US LLC to sell on Amazon US?
No. A US LLC can help with banking and payment processing, but it is not required.
Do non-residents pay US income tax on Amazon sales?
Only on income effectively connected with a US trade or business. FBA inventory makes this a grey area, so get advice.
Who is the importer of record for FBA stock?
Not Amazon, generally. Non-resident sellers usually use a customs broker and bond as importer of record.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Amazon: Marketplace Tax Collection
- IRS Publication 519: U.S. Tax Guide for Aliens
- IRS: Instructions for Form 5472 (Rev. December 2024)
- IRS: Instructions for Form W-8BEN
Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.
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This guide is general information. It is not tax or legal advice for your situation.