eBay report columns explained for your taxes
Two eBay files matter for your taxes: the transaction report with payments and fees, and the order list with country, amount and tax rate. This page explains column by column what they mean and which tax they belong to.
Last updated: 29 October 2026
In brief
- Transaction report: shows amounts, fees and payouts, useful for the income surplus statement (EÜR) and input VAT.
- Order list: shows country, amount and tax rate, useful for VAT and OSS.
- Input VAT on fees needs the eBay invoice.
Which eBay file do I need for which question?
In Seller Hub Pro eBay provides several documents. These matter for taxes (the names are those of the German eBay site):
| File | Format | What you use it for |
|---|---|---|
| Transaktionsbericht (transaction report) | CSV | Account movements with transaction amount, fees and payout |
| Order list (a report with the source "Bestellungen", orders) | CSV | Country, amount and tax rate per order; VAT GPT reads this file |
| Rechnung (invoice) | summary as PDF, details as CSV | Fees with the taxes shown on them, once a month |
| Rechnungskorrektur (invoice correction) | PDF and CSV | Refunded fees, costs or taxes |
| Abrechnungsbericht (settlement report) | Monthly overview of account movements; it is not an invoice and does not replace a report |
You get the transaction report in Seller Hub Pro under "Zahlungen" (payments), then "Berichte" (reports), then "Transaktionsbericht". There you choose the type and the start and end of the period, then "Bericht erstellen" (create report). You find the invoices in the same place on the "Rechnungen" tab, sorted by month, with "Download: Zusammenfassung" or "Download: Details".
You download the orders on the reports tab under "Herunterladen" (download) with "Bericht herunterladen". You choose the source "Bestellungen", the type, for example "Alle Bestellungen" (all orders), and a period between 1 and 90 days. Download the transaction report every quarter, because according to eBay the details in it go back only 90 days. A quarter has up to 92 days, so for the orders you often need two reports; if they overlap, VAT GPT skips transactions that already exist from another file and shows a note.
What this means for you: pick the eBay file that matches your question before you download it.
Which columns does the transaction report have?
These are the columns eBay names on its help page. Which ones you see depends on your column settings.
| Column | Meaning at eBay | What you need it for |
|---|---|---|
| Bestellnr. | Unique order number | Matching with the order list |
| Artikelnr. | Unique number of your listing | Linking to the item |
| Auszahlung Nr. | Unique payout number | Matching with the bank statement |
| Transaktionsbetrag (inkl. Kosten) | Total payment before fees and credits | Income (EÜR) |
| Nettobetrag | Total payment after fees and credits | Payout amount |
| Verkaufsprovision | Variable percentage plus a fixed amount per sale | Business expense, input VAT per invoice |
| Sonstige Gebühren | Fees outside the sales commission, for example subscription, extra option and advertising fees | Business expense, input VAT per invoice |
| Versandetikett | Fees or credits for shipping labels and refunds | Business expense |
| Korrektur | Fees or credits initiated by eBay | Check against the invoice correction |
| Fall, Zahlungsstreitfall | Refunds under buyer protection; buyer claims money back through the bank | Refunds (reduce the income) |
| Einbehalten | Amounts not available while eBay resolves an issue | Not paid out yet |
| Transaktionswährung, Wechselkurs | Buyer's currency; rate used if it differs from the payout currency | Conversion for foreign currency |
Fees are expenses. You deduct the input VAT on them with an invoice (section 15 (1) no. 1 UStG), unless you are a small business under section 19 UStG (section 15 (2) sentence 1 no. 1, (3) UStG). More: eBay fees and input VAT in Germany.
What this means for you: use the column names on eBay's help page to find what you need; which ones you see depends on your settings.
How do you read one row of the transaction report?
An example with invented numbers: a buyer pays €119.00. The sales commission is €15.00.
| Column | Value | Meaning |
|---|---|---|
| Transaktionsbetrag (inkl. Kosten) | €119.00 | total payment before fees and credits |
| Verkaufsprovision | €15.00 | deducted from your available payments before you receive the payout |
| Nettobetrag | €104.00 | total payment after fees: 119.00 minus 15.00 |
For tax the amounts are treated separately. The €119.00 is your income, and with 19 % VAT included that is €100.00 net. The €15.00 is a business expense; the tax on it is shown in the monthly eBay invoice. The "Nettobetrag" of €104.00 is the payment after fees, that is, the amount you are paid out.
Good to know for matching: an order with several items appears in several rows, the first with the details of the purchase, the others with the listing details. Several units of the same item appear as one line item. The times in the report may not match your own records because of different time zones, so look more closely at orders around the quarter boundary.
What this means for you: read each row as sales amount, fees and payout, which are different things for tax.
Which columns does the order list that VAT GPT reads have?
VAT GPT recognises an eBay file by columns like these and reads the VAT from them:
| Column | How VAT GPT reads it |
|---|---|
| Verkaufsprotokollnummer | Order number |
| Artikelnummer, Angebotstitel | Which item was sold |
| Versand nach - Land | Buyer's country; together with the item location it gives the tax scheme |
| Verkauft für | Item price |
| Verpackung und Versand | Shipping cost |
| Gesamtbetrag | Gross amount of the order; VAT GPT works out net and tax from it |
| Inklusive MwSt.-Satz | Tax rate of the order |
| Artikelstandort in (Land) | Country the item ships from |
| Vom Verkäufer eingezogene Steuer, Von eBay eingezogene Steuer | Tax collected by eBay is read as well |
| Verkauft am | Sale date |
| Transaktionsnummer | Detects duplicate rows |
More on the file: eBay report CSV: VAT from the file.
What does a three-row example look like?
The numbers are invented sample values.
| Order | Country | Total | Tax rate | Net | Tax |
|---|---|---|---|---|---|
| A | Germany | €119.00 | 19% | €100.00 | €19.00 |
| B | Germany | €59.50 | 19% | €50.00 | €9.50 |
| C | France | €120.00 | 20% | €100.00 | €20.00 |
Net is the total divided by 1 plus the tax rate; the tax is the rest. Row C is a sale from Germany to a private customer in France. The example assumes your EU distance sales have passed the €10,000 threshold (section 3c (4) UStG) and you use the OSS: then the French rate applies and row C belongs in the OSS return, A and B in the VAT return. The threshold applies only if your business is established only in Germany (§ 3c (4) UStG).
What this means for you: use the sample rows to see how gross, net and tax relate; the numbers are invented.
What about fees, shipping, refunds and ads?
Fees. Sales commission and other fees are in the transaction report. The invoice shows the taxes on them.
Shipping. Shipping that the buyer pays is part of the order's consideration. Shipping labels you buy are an expense.
Refunds. Refunds appear under "Fall" and "Zahlungsstreitfall". They reduce your income.
Ads (promoted listings). Advertising fees are under "Sonstige Gebühren". Like other fees they are expenses; input VAT follows the invoice.
How to download the report: Download your eBay transaction report: step by step.
What this means for you: record fees and shipping separately from your sales, and keep refunds and ads apart too.
How VAT GPT helps
VAT GPT reads the eBay order list (CSV), works out net and tax from the total and the tax rate, and assigns each order to a tax scheme by country.
- Upload: Open "Income & OSS" in the menu. In the "CSV Upload" box, drop the file on the field "Drop your CSV tables here" or pick it with "Select Files". VAT GPT recognises an eBay file by the column "Verkaufsprotokollnummer".
- Check: Check the "Country Breakdown": Germany and the EU countries (OSS) are shown separately. You check and confirm.
- Send: With VAT GPT Pro you send the VAT return and the OSS return onward.
There is Free, Go (30 days free with all Pro features) and Pro. Try for free now
Frequently asked questions
Which column shows the tax? In the order list "Inklusive MwSt.-Satz"; according to eBay's list, the transaction report has no tax column.
Where are my fees? In the transaction report under "Verkaufsprovision" and "Sonstige Gebühren", with taxes shown in the invoice.
How do I spot duplicate rows? By order number or transaction number.
Why is my payout smaller than the sale price? The "Nettobetrag" is the payment after fees and credits. On top of that come amounts under "Einbehalten" while eBay resolves an issue, and refunds under "Fall" or "Zahlungsstreitfall".
Why is an old order missing from my report? According to eBay, the details in the transaction report go back only 90 days. So download it every quarter. According to eBay, settlement reports are available for download for 10 years from their issue date.
Which file shows the VAT? The order list with "Inklusive MwSt.-Satz" for your sales, the eBay invoice for the tax on fees.
Read next
- Download your eBay transaction report: step by step
- eBay report CSV: VAT from the file
- eBay fees and input VAT in Germany
- VAT for eBay sellers in Germany
- eBay taxes in Germany: when do you have to pay?
- Annual sales on Amazon and eBay: which report shows them
- IOSS explained for online sellers in Germany
- Etsy VAT in Germany: when sellers have to pay tax
- eBay margin scheme in Germany: when it is allowed
Not tax advice: the content does not replace individual advice.