How to Sell on Amazon US as a Non-Resident

Amazon does not require a US business entity to open a seller account — an individual can register and sell using personal information and a foreign address. In practice, however, most international sellers who plan to build a sustained Amazon US business choose to operate through a US LLC, for reasons that go beyond Amazon’s own account requirements: banking, payment processing, and how the seller’s business appears to customers and partners.

This guide sets out what is actually required to sell on Amazon US as a non-resident, what a US LLC changes and does not change, and a compliance detail specific to Amazon that catches many single-member LLC owners by surprise.

Do you need a US LLC to sell on Amazon?

Not strictly, but it is the standard path for serious sellers. Amazon’s account creation process accepts either an individual seller (using personal identity documents and a foreign address) or a business seller (registered under a company). Forming a US LLC is not an Amazon platform requirement — it is a business decision most sellers make for reasons that emerge once actual sales volume begins.

What a US LLC changes:

• Bank account access. A US LLC with an EIN is generally what allows access to a US business bank account, which in turn simplifies receiving USD payouts, paying for inventory and advertising, and avoiding repeated currency conversion. (See our guide on opening a US business bank account as a non-resident.)
• Liability separation. An LLC creates a legal separation between business liabilities and the founder’s personal assets — relevant for a business handling product liability exposure, which is a real consideration for physical goods sold at scale.
• Buyer-facing presentation. As covered below, operating as an individual seller creates a specific disclosure issue on Amazon’s seller profile that operating through a properly structured LLC can avoid.

The EIN, and the W-8BEN issue specific to single-member LLCs

Amazon’s seller registration includes a tax interview, where sellers submit tax identification information via IRS Form W-9 (US persons) or Form W-8BEN (foreign persons and certain foreign-owned entities).

This is where a detail specific to single-member LLCs becomes important. A single-member LLC owned by a non-resident is, by default, treated by the IRS as a disregarded entity for tax purposes — meaning the IRS looks through the LLC to its individual owner for most tax purposes. As a practical consequence, Amazon’s tax interview for a disregarded-entity LLC often requires the individual owner’s personal name and foreign address, submitted via Form W-8BEN, rather than purely the LLC’s business information.

Why this matters: Amazon has, in practice, used this personal information to populate parts of the seller’s public-facing profile, which can display the owner’s individual name rather than the business name a seller may have expected to appear. Sellers who want their business name presented publicly should confirm directly with Amazon Seller Support how their specific entity structure will be reflected on their public seller profile, since this can vary and has been a source of frustration for sellers who assumed LLC formation alone would fully resolve it.

The EIN itself is still required and still useful — it is the tax ID tied to the LLC for banking, for Form 5472 filing, and for the business side of Amazon’s records — but it does not eliminate the disregarded-entity tax treatment that drives the W-8BEN disclosure above. Non-residents without a US Social Security Number obtain an EIN through Form SS-4, filed by fax or mail. (See our guide on getting an EIN without an SSN.)

EIN vs. ITIN: two different numbers, two different purposes

This is a common point of confusion for Amazon sellers specifically, because both can become relevant:

• EIN — the LLC’s federal tax ID, used for the business’s own filings (Form 5472, banking, Amazon’s business tax interview)
• ITIN (Individual Taxpayer Identification Number) — a personal tax ID for the non-resident individual, relevant if the seller needs to file a personal US tax return (Form 1040-NR) or claim benefits under a tax treaty between the US and their home country to reduce default withholding on US-source income

The two applications are independent of each other — obtaining one does not require or substitute for the other. Many non-resident sellers eventually need both: the EIN for the LLC, and an ITIN once personal tax filing or treaty-based withholding relief becomes relevant, typically after the seller’s first full year of active sales. Whether an ITIN is needed in a specific situation depends on treaty eligibility and income treatment, and should be confirmed with a tax professional.

Sales tax: Amazon’s marketplace facilitator status

This is the point where Amazon differs meaningfully from a seller’s own e-commerce storefront, and it is worth stating precisely.

Amazon is legally classified as a marketplace facilitator in every US state that has a state sales tax. Under marketplace facilitator laws — now enacted in all states that impose sales tax — Amazon is required to calculate, collect, and remit sales tax directly to the relevant state on behalf of third-party sellers, for sales made through Amazon’s platform. This means a seller generally does not need to separately calculate, collect, or remit sales tax on their Amazon-facilitated sales in these states; Amazon handles this as part of the transaction.

This is a meaningful difference from operating a standalone storefront (for example, on Shopify), where the seller — not the platform — is generally responsible for sales tax collection and remittance, since standard e-commerce storefronts are typically not classified as marketplace facilitators.

What Amazon’s marketplace facilitator status does not eliminate:

• Registration and filing obligations in some states. A number of states still require sellers to register for a sales tax permit and file periodic returns — sometimes reporting zero tax due — even when Amazon is remitting the tax on the seller’s behalf. Requirements vary by state and should be confirmed directly rather than assumed.
• Sales tax on any non-Amazon channels. A seller who also sells through their own website, at trade shows, or through another platform without marketplace facilitator coverage remains directly responsible for sales tax on those sales.
• Federal tax obligations. Marketplace facilitator laws address state sales tax specifically. They have no bearing on federal filing obligations such as Form 5472 or income tax treatment.

Ongoing federal compliance for a foreign-owned Amazon LLC

A foreign-owned single-member LLC selling on Amazon carries the same federal compliance obligations as any other foreign-owned disregarded-entity LLC:

• Form 5472, filed annually with a pro forma Form 1120, required regardless of revenue level, including in years with no reported activity
• Form 1040-NR, for the individual owner, if personal US tax filing or treaty-based withholding relief applies
• 1099-K reporting — Amazon issues sellers a Form 1099-K reporting gross payment volume once applicable thresholds are met, which becomes a relevant document for both the LLC’s and the individual’s tax filings
• State franchise tax or annual report fees, based on the state of formation

A practical setup sequence

1. Form the LLC in the chosen state (see our guides on Delaware vs. Wyoming and on naming a Delaware company)
2. Obtain the EIN via Form SS-4
3. Open a US business bank account using the approved formation documents and EIN
4. Register the Amazon seller account, completing the tax interview with the appropriate W-8BEN or W-9 information for the entity structure
5. Confirm state-level sales tax registration requirements, even where Amazon is remitting tax as a marketplace facilitator
6. Track ongoing federal filings — Form 5472 annually, and Form 1040-NR if applicable

FAQ

Can I sell on Amazon US without any US business entity?

Yes, as an individual seller using personal identity documents and a foreign address. Most sellers who scale beyond initial testing move to a US LLC for banking, liability, and presentation reasons described above.

Will forming an LLC hide my personal information from Amazon’s tax interview?

Not automatically. Because most non-resident-owned single-member LLCs are disregarded entities for tax purposes, Amazon’s tax interview may still request the individual owner’s name and address via Form W-8BEN. Confirm current requirements directly with Amazon Seller Support for your specific structure.

Does Amazon collecting sales tax mean I have no sales tax responsibilities at all?

Not entirely. Amazon’s marketplace facilitator status covers collection and remittance on Amazon-facilitated sales in participating states, but some states still require sellers to register and file returns, and any sales made outside Amazon remain the seller’s direct responsibility.

Do I need an ITIN to sell on Amazon?

Not to create a seller account. An ITIN becomes relevant if you need to file a personal US tax return or claim tax treaty benefits, which is a separate matter from the LLC’s EIN.

What happens if I don’t file Form 5472?

Penalties begin at $25,000 per missed filing, regardless of the LLC’s revenue level. See our dedicated guide on Form 5472 for the full requirement and deadline.

Cooperative is not a law firm and does not provide legal, tax, or financial advice. This article is for general informational purposes as of the date of publication and does not address every state’s sales tax registration requirements individually. Amazon’s own policies, tax interview process, and seller profile display are subject to change and should be confirmed directly with Amazon. Consult a licensed attorney or tax professional, including one familiar with multistate sales tax and nonresident alien taxation, for advice on your specific situation.