Whether Amazon Europe needs to pay VAT (value added tax) depends on multiple factors, including the location of sale, business model, and whether the distance sales threshold is exceeded.

According to the laws and regulations of European countries, if you sell goods to EU countries through self-delivery on Amazon Europe, you usually need to pay VAT. However, the specific requirements and tax rates for VAT vary from country to country.

After the Brexit transition period ends, the low-value tax exemption system will be cancelled for self-delivered goods with a value of less than 22 euros imported into the UK. And from July 1, 2021, for sellers who ship goods by themselves, the low-value tax exemption system will also be cancelled for goods imported into the EU with a value of less than 22 euros.

Therefore, as of June 2024, self-delivered goods in the UK and the EU are basically subject to VAT. However, the specific situation may vary with changes in regulations, and sellers are advised to pay attention to relevant policies and requirements in a timely manner.