eBay VAT ID in Germany: where to enter it, requirement and BZSt application

You enter your VAT ID in your eBay account, in the seller settings for commercial sellers. The exact path is below. You apply for the number first, at the Federal Central Tax Office (BZSt). eBay writes that the duty has applied since 1 July 2021, to small business owners too. Sellers without a valid number and matching data are excluded from trading, says eBay.

Last updated: 29 October 2026

In short

Where: My eBay, eBay account, Settings, Seller settings, Settings for commercial sellers. In eBay's help this path leads to the item "Edit VAT ID" (German: USt-Identifikationsnummer bearbeiten).
Not the tax number: The tax office issues the tax number. The BZSt issues the VAT ID, on application (§ 27a UStG).
Format and data: According to eBay, "DE" plus 9 digits. Name, legal form and address must match the BZSt notice.
Why: Platforms are liable for unpaid VAT, usually not with a valid VAT ID (§ 25e (1) and (2) UStG).

How to enter the VAT ID on eBay

Check the notice. eBay recommends checking the BZSt notice. Name or company, legal form and full address must match your eBay account data.
Enter the number. You enter it as a commercial seller in your seller settings. In eBay's help the path My eBay, eBay account, Settings, Seller settings, Settings for commercial sellers leads to the item "Edit VAT ID".
State it in your legal notice. eBay points out that you must state the number in your legal notice (Impressum) once it has been allocated to you.
Wait for the match. eBay compares number and data with the BZSt. If they differ, you enter the data again, correctly.

What this means for you: check the BZSt notice, enter the number in your seller settings and put it in your legal notice.

How to get the VAT ID

The BZSt issues a VAT ID on application to entrepreneurs within the meaning of § 2 UStG (§ 27a (1) UStG). In steps:

Have a tax number. The application contains the tax number under which you are registered for VAT, so you need one first.
Apply in writing. The application must be made in writing and contains name, address and that tax number. Forms and leaflets are on the BZSt page on the VAT identification number.
Wait for the BZSt. How long it takes depends on the BZSt. Apply before you need the number on eBay.

What this means for you: apply to the BZSt in writing with a tax number, and do it before eBay needs the number.

Tax number or VAT ID: the difference

	Tax number	VAT ID
Who issues it	Your tax office, when you register your business	The Federal Central Tax Office, on application
Looks like	According to eBay 10 to 13 digits, partly separated by "/"	According to eBay "DE" and 9 digits
What for	Communication with the tax office	Trade in the EU single market and proof towards platforms such as eBay

You get the tax number with tax registration, described in Applying for a tax number. The BZSt describes the VAT ID as a separate number. It is issued to entrepreneurs in addition to the tax number.

What this means for you: remember: the tax number comes from your tax office, the VAT ID from the BZSt, and eBay asks for the VAT ID.

Why does eBay ask for my VAT ID?

Under § 25e (1) UStG the operator of an electronic interface is liable for the unpaid tax on a supply it supports. Under paragraph 2 it is not liable if the supplying entrepreneur holds a valid VAT ID issued by the BZSt under § 27a at the time of supply. That does not apply if the operator knew, or with the care of a prudent businessperson should have known, that the entrepreneur does not meet their tax duties. What eBay reports about you is explained in the eBay DAC7 report.

eBay writes on its VAT page that since 2019 it may be liable for unpaid VAT of its sellers. That is why it asks every commercial seller for the number. According to eBay it has to compare number and data with the BZSt in the electronic confirmation procedure. For you, entering the number is, by eBay's account, the condition for continuing to sell commercially on eBay.

What this means for you: eBay asks because the platform can be liable for unpaid tax of its sellers.

Do small business owners need the number too?

Yes, according to eBay's VAT page. Since 1 July 2021 stating a VAT ID is also mandatory for small business owners. It does not matter whether you pay no VAT because of the small business scheme. Postage costs are covered in input VAT on shipping labels.

The law provides for the allocation neutrally: the BZSt issues the number to entrepreneurs within the meaning of § 2 UStG on application (§ 27a (1) UStG). The grant does not depend on the small business scheme (§ 19 UStG). More on the scheme in VAT returns as a small business owner.

What this means for you: as a small business owner you must also enter a VAT ID on eBay.

What applies to other EU countries and the OSS?

Do you sell from Germany to private buyers in other EU countries, with distance sales above 10,000 euros? Then, according to eBay, you need either a local VAT ID for each country of delivery, or the number of the country where you take part in the OSS procedure, for example Germany. eBay offers to confirm your OSS participation.

Whether you register locally or use OSS is explained in OSS for eBay sellers: when it applies and how to file and Distance sales in Germany under § 3c UStG. eBay itself refers to tax advice for this.

What this means for you: if you are established only in Germany, above €10,000 in EU distance sales (previous or current year) the VAT of the destination country applies; you can declare it through the optional OSS or register in each country, so check your threshold.

Which mistakes happen often?

Entering the tax number instead of the VAT ID. The tax number has 10 to 13 digits. The VAT ID starts with DE.
Data differs from the BZSt notice. Company name, legal form and address must match the notice.
Address changed, not updated on eBay. After a move, update your account data too.
Assuming a small business owner needs no number. eBay asks for it there as well.
Forgetting the legal notice. According to eBay the allocated number belongs in it.
Applying too late. You must hold the number before you can enter it.

Where to find the fee invoice is explained in downloading your eBay fee invoice.

What this means for you: enter the number correctly and keep the BZSt notice; apply 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

This is how you use your VAT ID there:

Upload: You upload the eBay orders report as CSV. VAT GPT recognises it by the column Verkaufsprotokollnummer.
Check: In your personal details you enter your VAT ID; the field checks format and check digit while you type (DE and 9 digits). You check and confirm.
Send: Sending to ELSTER is part of VAT GPT Pro.

Try VAT GPT

Frequently asked questions

Where do I enter the VAT ID on eBay? In the seller settings for commercial sellers. In eBay's help the path My eBay, eBay account, Settings, Seller settings, Settings for commercial sellers leads to the item "Edit VAT ID".

Do I need a VAT ID as an eBay seller? According to eBay, yes. Since 1 July 2021 all commercial sellers must enter a valid German VAT ID.

Do I need a VAT ID on eBay as a small business owner? According to eBay's page, yes. It does not matter whether you pay no VAT because of the small business scheme.

What is the difference between tax number and VAT ID? The tax office issues the tax number for communication with it. The BZSt issues the VAT ID in addition, on application.

Where do I apply for the VAT ID? At the Federal Central Tax Office (§ 27a UStG). The application contains name, address and your tax number.

What happens if I do not enter a valid VAT ID? eBay writes that commercial sellers without a valid VAT ID with matching data are excluded from trading on eBay.