Amazon FBA without a US LLC limits you to weak marketplaces in Europe, Mexico or Canada. With one, you unlock Seller Central US — 60% of all global Amazon GMV.
Why a US LLC matters for FBA
Amazon technically lets non-US individuals sell on Seller Central US, but in practice:
- Banking: Amazon disburses to US bank accounts via ACH. Without one, you wait 7-14 days extra plus pay $25-50 per wire.
- Brand Registry: Easier approval with a US business.
- Amazon Lending: Working capital loans only available to US business entities.
- Sales tax exemption certificates: Only US LLCs can claim resale exemption when sourcing inventory.
The math: a single $50K/month FBA seller saves $300-600/month just on faster payouts and lower wire fees with a US LLC.
Wyoming or Delaware for FBA?
Wyoming wins. Reasons:
- $60/year vs $300/year (Delaware franchise tax)
- No state tax on FBA revenue (since you have no nexus from FBA storage alone — Amazon employees move inventory, not you)
- Mercury and Stripe approve Wyoming faster
- Anonymous ownership
Delaware only makes sense if you plan to raise VC for your brand. See the full breakdown in our Wyoming vs Delaware comparison — and if you want the absolute lowest annual costs, Wyoming vs New Mexico covers the budget option.
The 5-step Amazon FBA setup
- Form Wyoming LLC through us — 24h.
- Get EIN — 48h on our Wyoming plan. No SSN needed — here is how the EIN works without SSN or ITIN.
- Open Mercury bank with your EIN + LLC docs — follow our step-by-step Mercury approval guide.
- Apply to Seller Central US at sellercentral.amazon.com. You need: passport, EIN letter, Mercury account, business address (your Registered Agent in Wyoming suffices).
- Complete tax interview in Seller Central. Submit Form W-8BEN-E (not W-9) since you are a non-resident.
The whole stack takes 3-5 weeks from "I want to sell on Amazon" to "first order shipped".
Stop reading. Start filing.
Your LLC could be live by tomorrow morning. From $289. 100% money-back if rejected.
Sales tax — the misunderstood topic
You are NOT automatically subject to US sales tax just because you have a US LLC. Sales tax depends on economic nexus in each state. Thresholds:
- Most states: $100K revenue OR 200 transactions in that state per year
- A few states (CA, NY, TX): start collecting sooner
- Amazon collects and remits marketplace facilitator sales tax in 47 states for you
You still file an information return in nexus states even when Amazon remits — typically $300-500/year via TaxJar or Avalara if you cross multiple thresholds.
Tax obligations to the IRS
As a non-resident single-member LLC owner selling on FBA:
- LLC is "disregarded" for federal tax (no entity-level income tax)
- You file Form 5472 + 1120 by April 15 (info return)
- If you have no US physical office or US employees, the income is generally not "Effectively Connected Income" (ECI) → no US federal income tax
- Your home country tax still applies on the same income
This is why you need a local accountant familiar with US-LLC structures. Do not skip this.
Country-specific quick notes
- Brazil: declare LLC income on your Receita Federal annual return; no double taxation if structured correctly.
- Mexico: similar; consider SAT registration if you exceed thresholds.
- India: FEMA rules apply to your dollar earnings; consult a CA.
- EU founders: most countries have US tax treaties — you can claim treaty benefits to reduce withholding to 0% on most royalty/digital income.
Get started with LLCora
Our Wyoming plan (€429) covers everything you need for Amazon FBA: Wyoming LLC, EIN, Operating Agreement, plus a banking guide for Mercury. EIN Express adds Form 5472 reminder + ITIN support if you need it for treaty rate. Selling via your own store instead? The same structure works — see US LLC for dropshipping.