eBay seller taxes in Germany, step by step

You sell on eBay and want to know what to do in which order? And whether eBay pays the VAT for you? As a rule it does not: as a business seller you declare and pay it yourself; as a small business owner you pay none on sales in Germany. First you clarify whether you sell privately or as a business. If as a business, five steps follow: trade registration and tax number, DAC7, VAT ID and VAT return, OSS, and the year-end close.

Last updated: 29 October 2026

In brief

Private: a private seller registers no trade and generally pays no taxes.
Business: register the trade, get a tax number and a VAT ID, and store the VAT ID in your eBay account.
Ongoing: VAT advance return; for distance sales to private customers in other EU countries above 10,000 euros a year, the destination country's VAT, usually through OSS. The threshold applies only if your business is established only in Germany (§ 3c (4) UStG).

Am I private or a business?

This decides what is coming. eBay writes about DAC7: "There is no new tax on private sales." Anyone who sells privately also does not have to register a trade. Where the line lies is explained in eBay taxes: when do you have to pay?. For a small business read Small business on eBay. The amount of tax is covered in how much tax eBay sellers pay in Germany.

What this means for you: work out first whether you are private or a business, because that decides what is coming.

Does eBay pay the VAT for me?

As a rule, no. Under regular taxation you declare the VAT on your sales yourself, in the advance return and the annual return (steps 3 and 5). As a small business owner your sales in Germany are VAT-exempt (section 19 (1) UStG). On EU trade eBay writes: if you sell goods to private persons in other EU countries and your cross-border supplies exceed 10,000 euros a year, you must as a rule register there or declare and pay the VAT owed there through the One-Stop-Shop (OSS) procedure. Selling second-hand items on Vinted works differently, see Vinted taxes in Germany.

eBay itself may be liable for unpaid VAT of its sellers (section 25e (1) UStG). That is why eBay asks for your VAT ID (step 3). It does not mean eBay pays the tax for you.

The law knows one exception. If a marketplace supports a supply to private customers by a seller who is not established in the EU, with transport that starts and ends in the EU, section 3 (3a) UStG treats the marketplace as if it had received and supplied the goods itself. The same applies to distance sales of goods imported from a third country in consignments of up to 150 euros. If you sell goods from your own warehouse in Germany, this does not concern you.

What this means for you: as a rule eBay does not pay the VAT for you; under regular taxation you declare it yourself in the advance return.

Step 1: 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). How this works online is in Trade registration online. You get the tax number from the tax office, in ELSTER via the tax registration questionnaire. More in Apply for a tax number. If you sell next to a job, see selling on Amazon or eBay alongside a job.

What this means for you: notify the authority when you start a permanent trade, then get your tax number.

Step 2: What does DAC7 mean for me?

eBay reports data of its sellers to the Federal Central Tax Office (BZSt), by January 31 of the following year at the latest (section 13 PStTG). Exempt are providers with fewer than 30 sales and less than 2,000 euros of compensation (section 4 (5) sentence 1 no. 4 PStTG).

The BZSt says the information is used as control notifications in the assessment at the tax offices. You do not have to file anything, but your return should match the reported figures. More in DAC7: reporting by the platform.

What this means for you: expect eBay to report your data to the BZSt by January 31 of the following year.

Step 3: Small business or regular taxation? VAT ID and VAT return

You are a small business if your total turnover in the previous year was at most 25,000 euros. In the current year it must not exceed 100,000 euros (section 19 (1) UStG). In the year you start, only the 25,000 euro limit applies (section 19.1 (3) UStAE). Then you generally do not have to file a VAT advance return. But if you owe tax as the recipient, for example for services from a business in another EU country (section 13b UStG), you declare that tax in an advance return (section 19 (1) sentence 2, section 18 (4a) UStG). Details in Small business on eBay: VAT and Small business rule 2026: limit.

You still need the VAT ID. eBay writes: "Even for small businesses, providing a VAT identification number is mandatory." According to eBay, this has been a legal requirement for all business sellers since July 1, 2021. You apply for it at the BZSt (section 27a UStG): Apply for a VAT ID. To store it at eBay: VAT ID at eBay.

Under regular taxation you file the advance return electronically by the tenth day after the end of the advance return period (section 18 (1) UStG). The period is the calendar quarter. If the previous year's tax was more than 9,000 euros, it is the calendar month (section 18 (2) UStG). If the tax 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, the expected tax of the current year decides for 2021 to 2026 (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).

Your figures come from the eBay orders list, which VAT GPT also reads: Download the eBay reports. The transaction report with payments and fees is eBay's second report and is on the same page. For filing itself see VAT return in ELSTER. More on the tax at eBay: VAT for eBay sellers.

What this means for you: compare your turnover with the small business limits to decide between small business and regular taxation.

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 stay below it, a sale you ship from Germany is a German sale. You can waive this rule. Above the threshold, the destination country's VAT applies. You can declare it through OSS after registering with the BZSt. You apply through the BZStOnline portal. You file the return within one month after each quarter (section 18j (4) UStG). Step by step: OSS return for eBay, OSS for eBay sellers and OSS registration at the BZSt.

What this means for you: check the 10,000 euro threshold for sales to private customers in other EU countries.

Step 5: What comes at year end?

VAT return: under regular taxation you file a tax return for the calendar year (section 18 (3) UStG). As a small business owner you generally file none (section 19 (1) sentence 2 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 only once trade income exceeds 24,500 euros. See eBay seller trade tax.
Income tax: your profit is income from trade. See eBay income tax return.

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). The earlier you start, the less you have to catch up on.

What this means for you: plan the year-end returns, starting with the VAT return for the calendar year (section 18 (3) UStG).

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: Upload your eBay orders list, ideally with your invoices. VAT GPT recognises it by the column "Verkaufsprotokollnummer".
Check: 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. You check and confirm.
Send: Sending is part of VAT GPT Pro: VAT return and returns via ELSTER, the OSS return via the BZSt online portal.

Try VAT GPT

Frequently asked questions

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

Do I need a VAT ID as a small business? Yes, providing it is mandatory at eBay even for small businesses.

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 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).

Does eBay pay VAT for me? As a rule, no. Under regular taxation you declare and pay the VAT on your sales yourself. eBay may be liable for unpaid tax (section 25e (1) UStG) and therefore asks for your VAT ID. An exception applies under section 3 (3a) UStG to marketplace sales by sellers outside the EU to private customers with transport within the EU, and to distance sales of imported goods in consignments of up to 150 euros.

Where do I enter the VAT ID on eBay? In the seller settings for commercial sellers. The path is in VAT ID at eBay.