Pakistani Amazon FBA sellers with a US LLC need both EIN and ITIN. EIN = the LLC's tax ID (for Amazon, bank account). ITIN = your personal US tax ID (for annual Form 5472 IRS compliance). Missing Form 5472 = $25,000 automatic IRS penalty per year (~7M PKR). Get your ITIN through ITIN Plus for $99.
| EIN | ITIN | |
|---|---|---|
| Who it belongs to | The US LLC | You personally (foreign owner) |
| Issued by | IRS (for businesses) | IRS (for individuals) |
| Used for | Amazon Seller Central, bank account, LLC taxes | Form 5472, personal US tax return |
| Required for | Opening US LLC bank account (Mercury) | Annual IRS compliance as foreign owner |
| Cost | Free (IRS Form SS-4) | $99 via ITIN Plus |
Every foreign-owned US single-member LLC must file Form 5472 + a pro-forma Form 1120 annually — even with zero revenue. The penalty for missing it is $25,000 per year (approximately 7 million PKR at current rates). Most Amazon FBA courses and LLC formation services never mention this.
Wyoming or Delaware are most popular. Use Stripe Atlas, Firstbase, Doola, or a local Pakistan-based LLC formation service. Cost: $50–$500 depending on service and state.
Apply via IRS Form SS-4 by fax or phone. Takes 10–14 business days. Required to open Amazon Seller Central account and Mercury bank account.
Your personal US tax ID. Required for Form 5472 compliance as the foreign owner of your LLC. Apply online through ITIN Plus — 7–11 weeks, no US visit needed.
Create your Amazon seller account using your LLC name and EIN. Complete the tax interview as a non-US entity. Verify bank account (Mercury or Relay recommended).
By March 15 each year, file Form 5472 + pro-forma 1120 with the IRS. Your ITIN goes on this form as the foreign owner's identification. Hire a US tax professional familiar with non-resident LLC compliance.
Good news about Amazon tax withholding: Amazon uses your LLC's EIN for the seller account. US withholding on Amazon marketplace sales depends on your W-8BEN-E form submission for the LLC. The Pakistan-US treaty benefits apply to reduce withholding on eligible income.
Most Amazon FBA gurus in Pakistan teach you to form a US LLC, get a bank account, and start selling. What they don't cover: the annual IRS filing requirement (Form 5472) that applies from year 1 — even before you make a single sale. The LLC's first "transaction" is the capital contribution you made to start it, which must be reported.
Every year without an ITIN means Form 5472 cannot be filed correctly — and $25,000 penalty risk grows. Get compliant now for $99 through Pakistan's lowest-priced IRS Certified agent.
Get My ITIN — $99 →✅ IRS.gov Listed · 📞 +1 (305) 216-6992
Yes — some sellers use individual accounts. But a US LLC provides legal separation, access to Mercury bank account, and Stripe payments. Most serious sellers form an LLC. With an LLC comes the Form 5472 requirement.
Apply as soon as you form your US LLC. The IRS requires Form 5472 for the tax year in which the LLC was formed — even if you haven't started selling yet. Don't wait until you're already earning.
The IRS can consider penalty abatement requests for "reasonable cause" — but these are rarely granted for missed Form 5472. The safest approach is to file on time from year 1.