Amazon seller taxes in Germany, step by step

Which taxes does an Amazon seller pay, and in what order? First you register the trade and get a tax number and VAT ID, then the VAT advance return starts. You file the trade tax and income tax returns after the end of the year; advance payments can fall due during the year. OSS matters when you sell to private customers in other EU countries.

Only VAT GPT sends all three returns itself. Of the tools we compare, according to the providers' own pages (checked 3 November 2026), only VAT GPT submits the OSS return itself to the BZSt, plus the VAT advance return and the annual VAT return via ELSTER to the tax office, calculated from your Amazon and eBay reports. You do not have to go into Mein ELSTER or the BZStOnline portal yourself. With the others, you upload the OSS file in the BZStOnline portal yourself, or a tax adviser or the provider's service files it for you. Sending needs Pro. OSS software compared

Last updated: 29 October 2026

In brief

Start: register the trade, get a tax number from the tax office and a VAT ID from the Federal Central Tax Office.
Ongoing: VAT advance return from the Amazon VAT Transactions Report (AVTR), by the 10th day after the period.
Year end: VAT return, EÜR, trade tax and income tax.

An overview of all taxes is in Taxes for online sellers: overview. This article is about the order.

Which taxes does an Amazon seller pay, and from when?

Tax	When it applies	When it does not
VAT	on your domestic sales (section 1 (1) no. 1 UStG); you report it on a running basis in advance returns	as a small business up to 25,000 euros in the previous year and 100,000 euros in the current year (section 19 (1) UStG); in the year you start the limit is 25,000 euros (step 1)
Trade tax	as a sole trader, when your trade income for the year is above 24,500 euros (section 11 (1) GewStG)	below that you pay nothing, small business or not
Income tax	on your taxable income, settled after the end of the year	up to 12,348 euros (from 2026) the tax is zero (section 32a (1) EStG)

For both annual taxes, advance payments can be set during the current year (section 37 EStG, section 19 GewStG). You file the returns after the end of the year.

What this means for you: Read the table to see which taxes apply to you and from when.

Step 1: How do I register the trade and get a tax number?

Anyone who starts a permanent trade must notify the competent authority at the same time (section 14 (1) GewO). The municipality informs your tax office (section 138 AO). How registration works online is in Trade registration online.

Then you need a tax number. You apply for it at the tax office, in ELSTER with the tax registration questionnaire. There you also decide whether to use the small business rule. It applies if your total turnover in the previous year did not exceed 25,000 euros and does not exceed 100,000 euros in the current year (section 19 (1) UStG). In the year you start, only the 25,000 euro limit applies (section 19.1 (3) UStAE). More in Small business rule 2026: limit and Apply for a tax number.

What this means for you: Notify the authority when you start a permanent trade; the municipality then informs your tax office.

Step 2: Where do I enter the VAT ID in Seller Central?

The Federal Central Tax Office issues the VAT identification number on request (section 27a UStG). The application is explained in Apply for a VAT ID at the BZSt. How to store it in Seller Central is in Add the VAT ID in Seller Central.

What this means for you: Apply for your VAT ID at the BZSt, then enter it in Seller Central.

Step 3: How do I file the VAT advance return?

The advance return goes to the tax office electronically by the tenth day after the end of the advance return period (section 18 (1) UStG). The period is the calendar quarter. If your tax in the previous year was more than 9,000 euros, it is the calendar month (section 18 (2) UStG). If it was not more than 2,000 euros, the tax office can exempt you from advance returns (section 18 (2) sentence 3 UStG). If you are starting out, for 2021 to 2026 the expected tax of the current year decides (section 18 (2) sentence 6 UStG); for later years the statute provides the calendar month in the year you start and the following year (section 18 (2) sentence 4 UStG). If you start in 2026, by the current wording you file monthly for 2027 (section 18 (2) sentence 4 UStG).

You get your figures from the Amazon VAT Transactions Report (AVTR). Amazon describes it as a monthly report with "detailed data on all taxable transactions on the European marketplaces and in Amazon's logistics network". How to download it is in Download the Amazon VAT report. The steps up to filing are in VAT return for Amazon.

Three cases need special attention:

Warehouses in another EU country: if you move goods from Germany to an Amazon warehouse in another EU country, this counts as a supply for consideration (section 3 (1a) UStG). This applies even though no customer is behind it. In Germany it is a tax-exempt intra-Community supply (section 4 no. 1 (b), section 6a (2) UStG): you declare it in the advance return (section 18b UStG) and in the recapitulative statement (ZM); without a correct ZM the exemption is lost. More in Amazon Pan-EU: warehouses abroad.
Exports to non-EU countries: you enter export supplies in the advance return, in the form under "Further tax-exempt supplies with input tax deduction" (Kz 43). More in Distance sales to non-EU countries.
Exact deadlines: you find 2026 and 2027 in the calendar VAT return deadlines 2026 and 2027.

What this means for you: Submit the advance return electronically by the tenth day after the end of the advance return period.

Step 4: Do I need OSS?

If you sell goods to private customers in other EU countries, a threshold of 10,000 euros in total in the previous and the current year counts; electronic, telecom and broadcasting services to private customers there count too (section 3c (4) UStG). If you are established only in Germany and do not exceed it, a sale you ship from Germany is a German sale; you can waive this rule. Above it, the destination country's VAT applies. You declare it through the OSS procedure or by registering in each destination country. The threshold applies only if your business is established only in Germany (§ 3c (4) UStG).

For the OSS procedure you register with the BZSt. The application goes through the BZStOnline portal. Then you file the OSS return within one month after each quarter and pay the tax by the last day of the following month (section 18j (4) UStG). All details: OSS threshold 10,000 euros, OSS registration at the BZSt and OSS for Amazon.

What this means for you: Compare your sales to private customers in other EU countries with the 10,000 euro threshold to see whether you need the OSS.

Step 5: What comes at year end?

At year end you close four things:

VAT return: for the calendar year you file a tax return (section 18 (3) UStG). See Annual VAT return online.
EÜR: your profit is the surplus of business income over business expenses (section 4 (3) EStG). See EÜR software.
Trade tax: for sole traders it applies only once trade income exceeds 24,500 euros. See Amazon seller trade tax.
Income tax: your profit is income from trade. See Amazon seller income tax.

What this means for you: At year end, work through the four returns in the list.

What does a late start cost?

If you pay tax late, you owe a late-payment surcharge of 1 percent of the rounded-down tax in arrears for every month begun (section 240 AO). If a return is filed late, a late-filing surcharge may be set (section 152 AO). In addition, receipts and reports are missing afterwards. The earlier you start, the less you have to catch up on.

What this means for you: Starting late costs a late-payment surcharge of 1 percent for every month begun, so start early.

How VAT GPT helps

VAT GPT is the tax software for online sellers, freelancers and small businesses in Germany. It calculates and files in one place, in this order:

your OSS return
VAT
EÜR
trade tax
income tax

Upload: You upload your Amazon reports, ideally with your invoices. VAT GPT reads amounts, countries and tax rates.
Check: You check and confirm. You see the totals for Germany and the EU countries (OSS) and get your VAT return and your OSS return from them. In the same account you create your EÜR, trade tax and income tax return.
Send: With VAT GPT Pro you send the VAT return and the returns via ELSTER, and the OSS return directly to the Federal Central Tax Office.

There is Free, Go (30 days free with all Pro features) and Pro. Try for free now

Frequently asked questions

Do I need a trade as an Amazon seller? Anyone who sells regularly to make a profit runs a trade. The notification is governed by section 14 GewO.

Who issues the VAT ID? The Federal Central Tax Office, on request (section 27a UStG). How is in step 2.

Do I have to use OSS? No, OSS is optional. If your sales to private customers in other EU countries exceed 10,000 euros in total in the previous or the current year, you owe the destination country's VAT; with OSS you declare it in one place at the BZSt. Anyone taking part files the OSS return every quarter (section 18j (4) UStG).

When is the first advance return due? By the tenth day after the end of the advance return period (section 18 (1) UStG).

Which taxes do I have to pay as an Amazon seller? VAT on your sales, income tax on your taxable income and, as a sole trader, trade tax once your trade income is above 24,500 euros (section 11 (1) GewStG). The small business rule only exempts you from VAT (section 19 UStG).

Does the small business rule apply on Amazon too? The statute ties the exemption to the turnover limits, not to the platform (section 19 (1) UStG). The limits are in step 1.

By when do I file income tax and trade tax? Without a tax adviser, seven months after the end of the year (section 149 (2) AO). For 2026 that is Monday, August 2, 2027, because July 31, 2027 is a Saturday (section 108 (3) AO).