eBay income tax return for sellers in Germany

You sell on eBay and wonder whether you need an income tax return for it? That depends on whether you sell privately or as a business. Private sales are mostly tax-free. As a business, your profit is income from trade; you then work it out with the EÜR (income surplus statement) and enter it in Anlage G.

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

  • Private: occasional sales of your own things are not a trade. Many of them are tax-free.
  • Business: your profit from the trade goes into the income tax return (ESt 1 A) with Anlage G.
  • Deadline: for 2026 without a tax adviser, until Monday, August 2, 2027.

Is my eBay profit taxable?

Income tax attaches to types of income. Anyone who independently, sustainably and with the intention to profit takes part in the general market runs a trade (section 15 (2) EStG), and the profit is income from trade (section 2 (1) no. 2 EStG). The law names no fixed number of items or turnover limit from which this applies. What eBay reports about you is explained in the eBay DAC7 report.

Private sales follow other rules. Gains from selling things within one year of buying them are private sales transactions (section 23 EStG), except items of everyday use. The gain stays tax-free if the total gain in the calendar year is below 1,000 euros. Where the line between private and business lies is in eBay taxes: when do you have to pay?.

What does DAC7 change? eBay writes: "There is no new tax on private sales." If eBay reports your data, the tax office uses it as control notifications for the assessment. More in DAC7: reporting by the platform.

What this means for you: Private sales are mostly tax-free; as a business your profit is income from trade.

Which forms do I need?

Business eBay sellers need three things:

  1. EÜR: you work out the profit as the surplus of business income over business expenses (section 4 (3) EStG). On eBay that includes fees and shipping.
  2. ESt 1 A: this is the income tax return for persons with unlimited tax liability, in ELSTER.
  3. Anlage G: the ELSTER help describes it like this: "If you have income from trade, you can enter details of the profit and of the tax reduction under section 35 EStG here."

The return goes to the tax office electronically if you have income from trade; some cases for employees under section 46 (2) nos. 2 to 8 EStG are excepted (section 25 (4) EStG). On request the tax office can waive this to avoid undue hardship.

What this means for you: Prepare all three documents the list names before you file.

Do I have to file at all?

If you have no wages, you must file if your total amount of income is above the basic allowance, or above twice the basic allowance for joint assessment (section 56 EStDV). If you are also employed, you must file if your income not subject to wage tax withholding, such as your eBay profit, is more than 410 euros (section 46 (2) no. 1 EStG). If you sell as a business, you should assume you have to file. The tax office may also have asked you.

What this means for you: If you have no wages, compare your total income with the basic allowance to see whether you must file.

By when do I have to file?

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). With a tax adviser, until the end of February of the second following year (section 149 (3) AO), so end of February 2028 for 2026. If you adjust prepayments, see adjusting your income tax prepayments.

The tax office can set advance payments, due March 10, June 10, September 10 and December 10 (section 37 (1) EStG). That only happens if they amount to at least 400 euros a year and 100 euros per date (section 37 (5) EStG).

What this means for you: Without a tax adviser, file within seven months after the end of the year.

Do I also pay trade tax?

Only once your trade income exceeds 24,500 euros; that is the allowance for sole traders and partnerships (section 11 (1) GewStG). Below that there is none. Above it, it reduces your income tax, at most by the trade tax actually due and within the maximum reduction amount (section 35 (1) EStG). The worked example is in eBay seller trade tax in Germany: when you pay. Sellers who ship parcels to Austria can read the Austrian parcel tax.

What this means for you: Trade tax applies only once your trade income exceeds 24,500 euros.

How VAT GPT helps

You already have your eBay figures as a report. Your return comes from them.

  1. Upload: You upload your eBay orders list, ideally with your invoices. VAT GPT reads amounts, countries and tax rates.
  2. Check: You check and confirm. Create your EÜR and your income tax return in the same account: VAT GPT writes your profit from trade into Anlage G. You enter income tax advance payments you made; they are credited in the calculation.
  3. Send: With VAT GPT Pro you send the return via ELSTER.

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

Frequently asked questions

Do I have to file a tax return as a private eBay seller? Only if another reason obliges you to file, for example, without wages, a total amount of income above the basic allowance (section 56 EStDV) or, as an employee, more than 410 euros of income not subject to wage tax withholding (section 46 (2) no. 1 EStG). Private gains below 1,000 euros a year stay tax-free.

Do I have to register a trade because of DAC7? No. eBay writes: "No obligation to register a business".

Does the small business rule also apply to income tax? No, it concerns VAT only.

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Not tax advice: the content does not replace individual advice.

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