Establishing a Company for Sales on Amazon in 2026

Making Sales on Amazon in 2026: Why Company Establishment Has Become Mandatory?

As we enter 2026, Amazon is evolving into a structure that centers around professional sellers, making processes more complex but also more profitable.
Particularly, the end of FBA prep services, changes in the fee structure, and the tracking of inventory at a more micro level per seller are challenging the “hobby seller” model while rewarding those who act corporately and strategically.

This scenario transforms the establishment of a company for selling on Amazon from being merely an “optional choice” into a mandatory infrastructure for competitiveness.
As you prepare to sell on Amazon in 2026, a poorly structured company can unnecessarily increase your tax burden, prolong account approval processes, and lock you in during the scaling phase.

Before Starting Sales on Amazon: Strategy and Business Plan

Before opening an Amazon Seller Central account, there is a more critical step than the technical setup: a solid business plan.
As of 2026, the chances of survival for unplanned ventures in a low-margin, high-competition environment have significantly decreased.

Key Elements Your Business Plan Should Include

Before establishing a company on Amazon, clarifying the following points provides a significant advantage:

• Product Selection: Clarify which categories and products you will sell. Eliminate prohibited or restricted categories from the start.
• Pricing Strategy: Determine a net target margin including Amazon referral fees, FBA/FBM costs, commissions, and logistics expenses.
• Marketing and Launch Plan: PPC advertising budget, promotions, coupons, external traffic sources (Google Ads, social media, etc.).
• Business Model: Choose your model preference such as private label, wholesale, arbitrage, dropshipping; each model has different risks and cash flow dynamics.
• Inventory Management: Stock turnover rate, minimum stock level, reorder plan based on cash flow.

While creating this plan, it is essential to account for the fee increases, FBA changes, and inventory policies announced for 2026.
Otherwise, a product that seems profitable could turn into a loss after logistics and Amazon fees.

When Opening an Amazon Account in 2026: Basic Requirements

The first technical step to start selling on Amazon is to create a seller account through Seller Central. At this point, you have two basic plan options:

• Individual Plan: No monthly fixed fee, but you pay around 1 USD per sale. Suitable for low-volume and test sales.
• Professional Plan: Operates with a fixed monthly fee of 39.99 USD. Provides critical advantages such as advanced reporting, campaigns, global selling programs, and Featured Offer eligibility.

When defining your company to Amazon, you need to have the following information ready:

• Business (corporate) email address
• Company bank account and routing (IBAN / routing) information
• Active credit card
• Government-issued ID or passport
• Your tax information (e.g., EIN in the US, tax number in Europe, VAT number, etc.)
• Verifiable phone number

At this point, starting with a company account instead of an individual one is much more advantageous in terms of both account reliability and tax optimization under the conditions of 2026.

Establishing a Company in 2026: What Structure Makes Sense for Amazon Sellers?

There is no obligation to establish a company tied to a specific country to sell on Amazon; however, for practical reasons such as tax transparency, opening a bank account, accepting payments, and Amazon verification, a structured company becomes a necessity.

In Which Country Should You Establish a Company?

This question does not have a single correct answer; because:

• Target market (Amazon.com, Amazon.de, Amazon.uk, etc.)
• Your personal residency status
• Your tax liability
• Location of product supply and shipment

These parameters are decisive in choosing the most appropriate country.

For example:

• If you are focusing on the European market, working through a company within the EU (e.g., Estonia, the Netherlands, Ireland, Malta, etc.) can facilitate VAT processes and banking relationships.
• If you are selling in the US market, establishing an LLC in the US (e.g., Delaware, Wyoming, Florida) simplifies your Amazon.com account, bank account, and payment infrastructure.

At this point, international tax planning and double taxation agreements become critical. Rushing to choose a company country based solely on forum comments can create unnecessary tax burdens and difficult-to-close structures in the future.

Type of Company: Limited, LLC, GmbH, LTD…

Although names vary by country, the following principles generally apply to Amazon sellers:

• Limited liability structures (Limited, LLC, GmbH, etc.): Protect your personal assets from business risks and provide a corporate appearance on global platforms like Amazon.
• Sole Proprietorship: Easy to set up but risky; especially in processes like product safety, returns, and compensation, your personal liability is unlimited.

Considering that Amazon expects more legal responsibility and product safety commitment from sellers in 2026, establishing a limited liability company structure is the healthiest option in most cases.

Important Changes in Amazon in 2026: How Do They Affect Company Establishment and Operations?

January 1, 2026: FBA Prep Services End

One of the most critical changes announced for 2026 is that Amazon will terminate the prep and labeling services it provides for FBA shipments in the US as of January 1, 2026.
As of this date:

• You must ensure that your products are professionally prepared, labeled, and packaged before sending them to FBA warehouses.
• You either need to establish your own logistics infrastructure or work with 3PL (third-party logistics) companies for the preparation process.
• Improperly prepared shipments can result in additional fees and even product rejection.

This change significantly increases operational complexity. Therefore, when establishing a company:

• Conduct your logistics and warehouse contracts through the company,
• Consolidate export-import, customs, and VAT processes under one roof,

will reduce costs in the long run and provide an auditable, sustainable structure.

2026 Increases in FBA and Other Fees

In 2026, FBA fees show an average increase of around 0.08 USD. Although it seems less than 0.5% of the selling price per product, for high-volume sellers, these figures create a significant total cost.

Some category and service changes stand out as follows:

• Multi-Channel Fulfillment (MCF): Approximately 0.30 USD fee increase for orders of 1-2 units.
• Buy with Prime: Approximately 0.24 USD increase for orders of 1-2 units.
• Extra-Large Products: Average fee decrease of around 2.08 USD; advantageous for sellers of bulky products.

In company establishment, it is necessary to create a financial plan and accounting infrastructure that can accurately model these fees. Otherwise, your pre-tax profit and actual cash flow can deviate significantly.

Inventory Level: Now Close Monitoring at the FNSKU Level

In 2026, Amazon is pulling the low inventory level fee from the parent-ASIN level to the individual seller-FNSKU level.
This means that the system:

• Tracks the product not only by brand or variation but also by
• seller basis and specific stock code (FNSKU)

This means:

• You need to plan your stocks at a more micro level.
• Sellers who sell frequently with low stock but do not replenish their stocks on time may face additional fees and visibility losses.

When establishing a company, it is crucial to not only open a trade registry but also professionalize inventory management, cash flow, and supply chain at the company level to gain a significant competitive advantage under the 2026 rules.

Product Listing and Category Selection: Company and Compliance Dimension

Product Restrictions and Categories Requiring Approval

Before selling on Amazon, you must ensure that the products you plan to sell comply with the platform’s rules. For example:

• Fine art
• Surveillance equipment
• Certain recycled electronics

sales may be prohibited or subject to strict restrictions in some areas. Additionally, some categories (e.g., medical products, dietary supplements, certain cosmetics) may require pre-approval and documentation.

Therefore, when planning your company establishment:

• Ensure that the business objective is compatible with the products you will sell on Amazon,
• Pay particular attention to sourcing products that comply with relevant regulations (e.g., CE in the EU, FDA in the US, etc.).

Existing Product vs. New Product Listing

There are two main methods for product listing on Amazon:

• Add to Existing Product: Use the ASIN number of a product already available on Amazon to start selling on the same product page with your price and stock information.
• Listing a New Product: Create a new product page by selecting the “I’m adding a product not sold on Amazon” option, choose a category, and fill in all necessary information.

If you are going to build your brand (private label), your company must have:

• Trademark registration,
• Invoice and certification flows,

which can only be achieved with a properly structured company infrastructure.

Fulfillment Decision: FBA or FBM?

FBA (Fulfillment by Amazon)

FBA is the model where you send your products to Amazon’s warehouses, and Amazon takes care of storage, packaging, and shipping processes when customer orders come in. Advantages include:

• Higher conversion rates with the Prime badge,
• Fast delivery and customer trust,
• Customer service and return processes are largely managed by Amazon.

However, as of 2026:

• The end of prep services,
• Increased FBA and storage fees,

turn the logistics side into a serious business line. Therefore, if you are going to work with FBA, your company structure needs to have:

• Ability to manage logistics contracts,
• Ability to track stocks across multiple countries and warehouses,
• Ability to plan tax and customs dimensions

FBM (Fulfillment by Merchant)

In the FBM model, you (or the 3PL company you contracted) handle storage, packaging, and shipping. Advantages include:

• More operational control,
• In some cases, lower costs (especially for low-volume or heavy/special products),
• Flexibility to send products from the same stock to alternative marketplaces (Shopify, eBay, etc.).

With the increase in FBA costs in 2026, many sellers are considering partially or fully transitioning to FBM. Here, your company must have a legal and financial structure capable of handling:

• Shipping contracts,
• Warehouse and personnel costs,
• Insurance and liability management

2026 Fee Structure and Financial Planning

Main Fees You Will Encounter on Amazon

The main fee items you need to consider when selling on Amazon in 2026 are as follows:

• Plan Fee: Individual plan (fee per sale) or Professional plan (monthly 39.99 USD).
• Referral Fee: Percentage commission taken based on the selling price, varying by product category.
• FBA Fulfillment Fee: Covers shipping and processing costs; varies by weight, size, and service level.
• Storage Fees: Monthly volume-based fees and long-term storage fees for inventory exceeding a certain period.
• Return and Refund Fees: Fees charged for processing returned products.
• Preparation, Labeling, Removal Fees: Although prep services will not be provided by Amazon starting in 2026, third-party prep services and Amazon’s removal/disposal fees will be included in cost items.

Considerations When Calculating Profit Margin

In company establishment, to understand whether your business model is sustainable, you need to calculate the real profit margin on a product basis. This calculation should include product cost, shipping, customs, Amazon fees, advertising expenses, and tax burden.

Especially in 2026:

• FBA fee increases,
• Additional costs for MCF and Buy with Prime,
• Low inventory level fees,

these new items should be reflected in your tables before listing your product. Otherwise, even if your company turnover increases, your net profit can significantly erode.

Why is Professional Support Important at This Point?

Establishing a company to sell on Amazon in 2026 is not just about “opening a company and creating an Amazon account.” The selection of the right country and company type, tax optimization, international accounting, employee employment, and even fulfillment solutions in different countries complicate the picture.

For example:

• If you are going to send stock to Amazon warehouses in Europe, VAT (VAT) obligations,
• If you are setting up a remote team from different countries, payroll and labor law,
• If you temporarily send your employees abroad, posted worker rules and social security,

these issues directly affect the company establishment decision.

At this point, as Corpenza:

• We provide end-to-end support in company formation in Europe and globally,
• Residence permit and golden visa programs,
• International accounting and tax planning,
• Payroll (payroll/EOR) and posted worker model staffing,
• Investment-based residency and citizenship

When establishing your Amazon operation, we evaluate which country, which company structure, and which tax regime will provide you with the most advantages, along with your business goals and personal situation.

Thus, we aim to help you establish a scalable e-commerce company on an international scale rather than just being a “seller who opens an Amazon account.”

Conclusion: Those Who Enter Prepared in 2026 Will Win

Establishing a company to sell on Amazon in 2026 requires more planning, more detailed financial analysis, and a more professional operation compared to previous years.
The end of FBA prep services, updates in the fee structure, and the reduction of inventory tracking to the seller-FNSKU level create a structure that leaves no room for error.

A properly structured company:

• Will stand out in Amazon’s increasingly professional seller ecosystem,
• Protects you from unnecessary burdens on the tax and cost side,
• Facilitates your entry into new markets on a global scale (EU, UK, US, etc.).

As you enter this process, progressing with professional consulting that allows you to evaluate both Amazon’s current rules and the tax, accounting, and immigration legislation of the target country together is the healthiest way to establish a sustainable Amazon business in 2026 and beyond.

Disclaimer

The information contained in this text is for general informational purposes only and should not be construed as legal, financial, tax, or investment advice.
Since tax legislation, immigration rules, e-commerce, and platform policies between countries frequently change, we recommend that you check current official sources and authorized institutions before starting to sell on Amazon or establishing a company, and seek qualified professional advice tailored to your needs.