Branch Office in Georgia — Amazon FBA & E-Commerce Formation Guide
For non-US residents, a US LLC (e.g., Wyoming or Delaware) is highly popular for Amazon FBA because it provides easy access to US payment gateways (Stripe, Mercury) and Amazon US, often with 0% US corporate tax if structured correctly. If selling primarily in Europe, a UK LTD or Estonian OÜ simplifies VAT registration and OSS compliance.
Last verified: June 13, 2026
Corporate Tax
15.0%
State Tax
0.0%
Formation Cost
$75
Annual Fee
$0
Forming a Branch Office in Georgia as a Amazon FBA & E-Commerce means a total tax burden of 15.0% and an official formation cost of $75. There is no minimum capital requirement. Standard formation takes 1-2 business days, or Same day expedited. This guide covers the steps, tax breakdown, banking options, and compliance requirements — all from verified data.
First-year total cost
≈ $725
Ongoing (per year)
≈ $200
Why Branch Office for Amazon FBA & E-Commerce?
A business model where you sell physical products on Amazon's marketplace, utilizing their Fulfillment by Amazon (FBA) network. Choosing the right jurisdiction is critical for managing inventory taxes, VAT/Sales Tax nexus, and accessing global payment gateways.
Ideal for
- US LLC (Wyoming/Delaware) for the US market
- UK LTD for the European market
- Estonian OÜ for digital nomads
- UAE Free Zone for tax-free scaling
Challenges to watch
- Sales tax and VAT compliance across multiple states/countries
- Strict Amazon seller account verification processes
- Product liability risks requiring corporate shields
- Managing multi-currency cash flows and high conversion fees
Key decision criteria
- Does the jurisdiction support easy Amazon Seller Central registration?
- Can you easily open a business bank account compatible with Amazon disbursements?
- What are the VAT or Sales Tax nexus implications for where your inventory is stored?
- Do you need product liability insurance, and is it available for your entity type?
Branch Office formation requirements
Minimum capital
None
Standard timeline
1-2 business days
Expedited timeline
Same day
Local director
Required
Registered office
Virtual office allowed
Notarization
Required
A branch office must appoint a legal representative who resides in Georgia. A foreign national can fulfill this role if they live in the country.
Estimated breakdown (based on avg. $150,000 revenue)
Simulate with your own revenue →
VAT / Sales Tax
Standard rate 18%. Registration threshold: 37,000 USD. Non-resident providers of digital services to Georgian consumers must register and charge 18% VAT. Reverse charge mechanisms apply for B2B transactions.
Banking & payments for Amazon FBA & E-Commerce
Opening a traditional bank account in Georgia usually requires an in-person visit or a notarized and apostilled Power of Attorney. However, the process is fast once documents are submitted, and multi-currency accounts are standard. Remote founders often use fintechs like Payoneer or Paysera for easier access.
Supported payment gateways
Remote-friendly accounts
Payoneer
Popular fintech alternative for Georgian entities to receive international B2B payments in multiple currencies remotely.
Paysera
Licensed in Georgia, offering remote-friendly multi-currency accounts and seamless SEPA transfers for European clients.
Georgia incentives & advantages
Free Industrial Zone (FIZ) Exemption
0% Corporate Tax, 0% VAT, 0% Property Tax, and 0% Import/Export duties.
Branch Office formation steps
Prepare and apostille the parent company's corporate documents (Articles of Association, Extract from Commercial Register).
Draft a formal resolution from the parent company's board of directors to open a branch in Georgia.
Issue a notarized and apostilled Power of Attorney if the registration will be handled remotely by an agency.
Translate all foreign corporate documents into Georgian and have them notarized locally in Georgia.
Secure a registered legal address in Georgia (a virtual office is acceptable for this purpose).
Submit the application and all translated documents to the National Agency of Public Registry (NAPR).
Register with the Revenue Service to obtain a tax identification number and apply for VAT registration if applicable.
Open a corporate bank account with a Georgian bank or an international multi-currency fintech platform.
Amazon FBA & E-Commerce FAQ
Can I open a US Amazon FBA account as a non-US resident?
Yes. Forming a US LLC allows you to get an EIN and open a US business bank account, which makes the Amazon Seller Central verification process much smoother and avoids high currency conversion fees.
Do I need to pay US taxes if I sell on Amazon US?
If you are a non-US resident with a single-member LLC and no physical presence (ETBUS) in the US, you may not owe US federal income tax. However, you must still collect and remit Sales Tax in states where you have economic or physical nexus (like storing inventory in an Amazon warehouse).
Which is better for Amazon Europe: UK LTD or US LLC?
A UK LTD is generally better for Amazon Europe as it simplifies obtaining a UK/EU VAT number and EORI number, which are mandatory for importing and storing goods in European fulfillment centers.
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Related guides
Complete Branch Office guide
Taxes, requirements, banking, compliance
Branch Office cost calculator
One-time and annual cost breakdown
🇧🇬 Amazon FBA & E-Commerce — Single-Member Limited Liability Company (EOOD)
Tax 10.0% · formation $30
🇨🇾 Amazon FBA & E-Commerce — Variable Capital Investment Company (VCIC)
Tax 15.0% · formation $180
🇨🇾 Amazon FBA & E-Commerce — Company Limited by Guarantee
Tax 15.0% · formation $265
🇨🇾 Amazon FBA & E-Commerce — Sole Proprietorship
Tax 0.0% · formation $100
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