Cross-Border Business Advisory

Scope: UK businesses considering US e-commerce sales. Planning guidance checked 30 October 2026; this is not a tax-year calculation or an individual tax opinion. UAE and Qatar projects need a separate country-specific review.

Start with the sales route, not a company-formation package. Amazon’s guidance says a European business may be able to sell in the US without forming a US company. Whether a separate entity makes commercial sense needs a review of your own facts. Read Amazon’s Europe-to-US guidance.

1. Identify the seller. Record whether the proposed seller is you, an existing UK company or a proposed US entity. Map the owners, their tax-residence countries, where decisions are made and who will sign contracts. List the business reason for any new entity before choosing a state.
2. Map the goods and fulfilment route. Note the product category, supplier country, inventory locations, intended marketplace and who handles delivery and returns. Flag product restrictions, brand permissions, customs responsibilities and specialist advice needed before stock is committed.
3. Check the account evidence. Review the marketplace’s current registration and verification checklist against the actual seller’s details. Record gaps in identity, business, address, payment and tax information. Amazon, eBay, banks and payment providers have their own checks; one provider’s requirements are not another’s. Do not buy accounts or submit inconsistent details to work around verification.
4. Separate the tax questions. Ask an adviser which business registrations, federal/state obligations and UK reporting apply to the intended structure and activity. An ITIN is for an individual with a US federal tax purpose who does not have, and is not eligible for, an SSN. The IRS does not issue one solely for e-commerce, starting a business or opening an account. It is not an automatic launch step or an inevitable later purchase. Check IRS Topic 857.
5. Test the cash requirement. Build a working estimate for stock, freight, duties, marketplace charges, advertising, refunds, professional fees and recurring compliance. Include a downside case with slower sales and delayed payouts. Do not treat projected revenue as cash available to fund the next order.
6. Agree the next decision. Mark each issue as ready, evidence missing or specialist review needed. Assign an owner and follow-up date. Formation, marketplace onboarding, product listing, advertising and monthly accounting are separate workstreams; record which are actually included in the agreed engagement.

Illustrative example: a UK seller comparing two routes

A fictional UK homeware company wants to test Amazon US sales. Its brief compares selling through the existing UK company with forming a separate US entity. Before choosing, it checks the intended seller’s verification evidence, where stock will be held, import responsibilities, total recurring costs and the UK/US tax advice needed. The assessment may conclude that more information is needed; it does not automatically recommend an LLC or an ITIN. This is a planning example, not a client case or a tax conclusion.

Bring a short brief, not confidential documents

Prepare your current business country and structure, product category, intended marketplace, stock/fulfilment locations, target launch date and main obstacle. Request a free readiness assessment and mention UK-to-US e-commerce in your enquiry. Do not send passports, tax numbers, bank details or passwords through the enquiry form. Agree a secure document route separately.

The assessment is an initial discussion, not a guarantee of account approval, tax treatment or sales. Any paid work and third-party involvement must be scoped separately. KBA is not presenting marketplace operation, customs brokerage or product certification as included services here.

Next steps: if a new US entity is appropriate, use the US-incorporation checklist and company-setup scope guide. For records after launch, see ongoing accounting and handover. For cash planning, explore financial modelling support.