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LLC (International Company) 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

5.0%

State Tax

0.0%

Formation Cost

$74

Annual Fee

$0

Forming a LLC (International Company) in Georgia as a Amazon FBA & E-Commerce means a total tax burden of 5.0% and an official formation cost of $74. There is no minimum capital requirement. Standard formation takes 1-3 business days, or Same day expedited. No local director is required; the process can be managed remotely. This guide covers the steps, tax breakdown, banking options, and compliance requirements — all from verified data.

First-year total cost

$8,270

Ongoing (per year)

$5,660

Detailed cost calculator →

Why LLC (International Company) 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?

LLC (International Company) formation requirements

Minimum capital

None

Standard timeline

1-3 business days

Expedited timeline

Same day

Local director

Not required

Registered office

Virtual office allowed

Notarization

Required

100% foreign ownership and foreign directors are permitted. No local resident director is required.

See the full guide for all documents and requirements →

Estimated breakdown (based on avg. $150,000 revenue)

Gross Revenue$150,000
Corporate Tax-$7,500
Formation Cost-$74
Annual Fee-$0
Net Profit$142,426

Simulate with your own revenue →

VAT / Sales Tax

Standard rate 18%. Registration threshold: 100,000 GEL. Non-resident companies providing digital services to Georgian consumers (B2C) must register and charge 18% VAT.

Banking & payments for Amazon FBA & E-Commerce

Opening a business bank account in Georgia is relatively straightforward and can often be done remotely via a Power of Attorney. Traditional banks like Bank of Georgia and TBC Bank are highly recommended, though compliance checks have become stricter for non-resident founders.

Supported payment gateways

2CheckoutPaymentwallUniPAYTBC E-commerce

Remote-friendly accounts

  • Bank of Georgia

    The largest bank in Georgia, offering excellent corporate banking, multi-currency accounts, and remote opening via Power of Attorney.

  • TBC Bank

    A leading tech-friendly bank with robust digital services, e-commerce gateways, and remote account opening options.

  • Paysera Georgia

    A fully licensed digital bank in Georgia offering fast SEPA transfers, multi-currency accounts, and remote onboarding.

  • Payoneer

    Widely used by Georgian IT and international companies to receive USD and EUR payments globally.

Georgia incentives & advantages

International Company Status

5% Corporate Income Tax, 5% Personal Income Tax for employees, 0% Dividend Tax, and exemption from Property Tax.

Free Industrial Zone (FIZ)

0% Corporate Income Tax, 0% VAT, 0% Property Tax, and 0% Import/Export duties.

LLC (International Company) formation steps

1

Draft and notarize a Power of Attorney (PoA) if forming the company remotely.

2

Register the standard LLC with the National Agency of Public Registry (NAPR) in Georgia.

3

Obtain a legal registered address and open a corporate bank account (e.g., Bank of Georgia or TBC).

4

Register the LLC with the Revenue Service of Georgia to obtain a Tax ID.

5

Establish local economic substance by leasing an office and hiring local or relocated employees.

6

Prepare and submit the International Company Status application to the Ministry of Finance.

7

Await the official decree granting the status and update payroll/tax configurations to the 5% rates.

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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