Set Up Your US Business Entity
Walmart requires a legitimate US business presence. You don't need to be a US citizen, but you need a formal entity and compliance structure.
Limited Liability Company (LLC)
Most common choice for international sellers. Lower setup cost ($50–300 depending on state), flexible taxation (can elect to be taxed as a corporation), and personal liability protection. Requires an Employer Identification Number (EIN) from the IRS.
C Corporation
Higher compliance overhead but offers liability protection and potential tax advantages for larger operations. More expensive to set up and maintain. Requires an EIN and formal corporate bylaws.
Sole Proprietorship (with US Sponsor)
Simplest but offers no liability protection. International sellers typically pair this with a US address and may need a US tax ID. Not recommended for high-volume sales.
Next step: Choose your state of incorporation (Delaware and Wyoming are popular for international sellers due to favorable rules), then file articles of incorporation with the state. You'll receive an EIN from the IRS — this is required for your Walmart seller application.
International Seller Checklist
- → Decide on entity type (LLC recommended)
- → Select incorporation state
- → File formation documents
- → Obtain US mailing address
- → Apply for EIN (IRS)
- → Get business bank account
- → Register for sales tax (if applicable)
- → Apply to Walmart seller program
Secure a US Bank Account & Payment Route
Walmart deposits payments to your US business bank account. International sellers must establish banking relationships and payment repatriation strategies.
US Business Bank Account
International Wire Transfers
Third-Party Payment Services
International Shipping & Fulfillment Strategy
Choose your route into the US market — direct-to-Walmart, Walmart Fulfillment Services (WFS), or third-party US warehouses.
Walmart Fulfillment Services (WFS)
Ship inventory to Walmart-designated US fulfillment centers. Walmart handles storage, pick/pack, and customer returns. You pay per unit stored and per unit shipped. No direct customer contact. Best for brands wanting to scale quickly without managing US logistics.
Seller-Fulfilled Prime (SFP) / Direct Ship
You maintain inventory overseas or use a third-party US warehouse and ship orders directly to customers. Requires reliable fulfillment speed (typically 2-day target). Lower fulfillment fees but higher operational complexity and customer service responsibility.
Third-Party 3PL in the US
Contract with a US-based logistics provider (3PL). They receive inventory, manage warehousing, and ship orders. Allows you to remain overseas while leveraging US infrastructure. Check Walmart integration before signing (not all 3PLs are Walmart-compatible).
Hybrid Approach
Use WFS for core SKUs (fast-moving) and third-party fulfillment for overstock or seasonal inventory. Balances Walmart's fulfillment network with operational flexibility. Requires careful inventory management across channels.
International sellers typically use WFS or a dedicated 3PL partner. Direct shipping from overseas works for slower-moving categories but risks order delays and customer dissatisfaction on a US marketplace. Learn how to build your fulfillment strategy.
Tax Registration & Compliance Basics
Sales Tax Nexus
As a seller with items delivered to US customers, you have "economic nexus" in most US states. This means you're obligated to register for sales tax in states where you meet sales thresholds (typically $100k–$500k annually, depending on the state). You'll collect tax at checkout and remit it to state authorities.
Action: Determine which states apply to you based on Walmart's marketplace volume. Work with a tax professional or use sales-tax-management software (TaxJar, Avalara) to automate collection and filing.
Federal Income Tax
Your US business entity is liable for federal income tax on profits. If you elected to have your LLC taxed as a pass-through entity, profits flow to your personal tax return. Maintain detailed records of revenue, cost of goods, and operating expenses.
Action: File a US tax return (Form 1040 with Schedule C for sole proprietors, Form 1065 for partnerships, Form 1120 for corporations) annually. Consider consulting a US tax professional familiar with international seller operations.
Foreign Earned Income & Repatriation
If you're a non-US resident, you may be eligible for tax treaties that reduce withholding on US-sourced income. Repatriating funds to your home country typically involves wire fees and currency conversion. Plan for tax obligations in both countries (your home country may tax worldwide income).
Action: Confirm tax residency status and consult an international tax advisor to avoid double taxation.
International Seller FAQ
Common questions from sellers outside the US and Canada
Ready to Launch on Walmart?
We guide international sellers through entity setup, fulfillment strategy, and compliance so you can focus on your products. From your first Walmart sale to scaling to six figures, we're here to accelerate growth.