Print on demand and VAT: what applies to sellers in Germany

With print on demand, a service provider prints your design only after the order. If you sell to end customers yourself, you are the supplier, as in dropshipping (§ 3 (1) UStG). This article covers only that model. If a platform sells your design in its own name and only pays you a fee, the classification depends on the contract.

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: 27 October 2026

In short

Chain: With direct shipping to the customer, print partner, you and customer form a chain transaction (§ 3 (6a) UStG).
Input VAT: You deduct the VAT on the print partner's invoice if the invoice is in order (§ 15 (1) no. 1 UStG).
Small business owner: Exempt up to €25,000 in the previous year and €100,000 in the current year, without input VAT deduction (§ 19 UStG).

Who is the supplier in print on demand?

If you sell in your own store or on a marketplace in your own name to the end customer, your supply is a supply by a business within the meaning of § 3 (1) UStG. You, or a third party on your behalf, give the customer the power of disposal.

If the print partner ships the goods straight to your customer, this is a chain transaction. The transport can then be assigned to only one of the supplies (§ 3 (6a) UStG). If the first business in the chain ships the goods, the transport belongs to its supply (sentence 2). Your supply follows it. It is treated as made where the transport ends (§ 3 (7) sentence 2 no. 2 UStG). For customers in Germany, that is Germany.

The supply is taxable if you, as a business, supply in Germany for consideration (§ 1 (1) no. 1 UStG).

What this means for you: If you sell in your own name, you are the supplier, and the print partner is your supplier.

Can I deduct input VAT on the print partner's invoice?

If a service provider in Germany charges you VAT, you can deduct it as input VAT. You need an invoice issued under §§ 14, 14a UStG (§ 15 (1) no. 1 UStG). The tax rate is 19 percent, 7 percent for certain goods (§ 12 UStG). As a small business owner you have no input VAT deduction (Finanzamt Hessen).

If the service provider is in another EU country, it depends on what it owes you. For services of a business established elsewhere in the Community that are taxable in Germany, the tax arises at the end of the return period in which the services were performed (§ 13b (1) UStG). The recipient owes the tax if they are a business (§ 13b (5) UStG).

Whether your provider makes a supply of goods or a service depends on the individual case. If it delivers goods that move from another EU country to Germany, an intra-Community acquisition may apply to you (§ 1 (1) no. 5, § 1a (1) UStG). You can deduct the tax on it as input VAT (§ 15 (1) no. 3 UStG). That is a question for your tax adviser or the tax office.

What this means for you: Deduct input VAT from the print partner's invoice only with a proper invoice, and not as a small business owner.

What applies to customers in other EU countries and third countries?

If the products go to private customers in another EU country, an intra-Community distance sale may apply. The place of supply is the country where the transport ends (§ 3c (1) UStG). A de minimis limit of €10,000 in the previous year and the current year applies only to businesses with a seat in only one member state (§ 3c (4) UStG).

Above it you pay the VAT of the destination country. Instead of registering in each country, you can take part in the OSS (§ 18j UStG). More: EU OSS threshold of €10,000 and OSS return for online sellers.

If goods come into the EU from a third country, the import rules apply. Imports are subject to import VAT (§ 1 (1) no. 4 UStG). For consignments up to €150 intrinsic value there is the procedure under § 18k UStG. Details are in Dropshipping and VAT in Germany.

What this means for you: For other EU countries, check the €10,000 limit; for third countries, check the import rules.

How does print on demand work through a marketplace?

The operator of a platform is liable under conditions for unpaid tax from your supply (§ 25e UStG). As a rule it is not liable if you have a valid VAT ID at the time of supply. Exceptions are in § 25e (2) sentence 2 and (4) UStG. In special cases it is itself treated as the supplier (§ 3 (3a) UStG). More: Kaufland marketplace: VAT for sellers in Germany.

What this means for you: Keep a valid VAT ID, so that the platform is generally not liable for your tax.

What applies to the invoice to the customer?

If you make a supply, you are entitled to issue an invoice (§ 14 (2) UStG). The law names a duty to do so for, among others, services to other businesses for their business. If you are a small business owner, you must not show VAT separately. You must refer to the exemption under § 19 (1) UStG (Finanzamt Hessen).

What this means for you: Issue an invoice with the required details; as a small business owner, show no VAT and refer to § 19 (1) UStG.

Which mistakes happen often?

Not clarifying the model. Whether you or the platform supplies depends on whose name the sale is made in.
Deducting input VAT from invoices without the required details. The deduction requires a proper invoice.
Overlooking EU sales. Over €10,000 a year, the destination country applies (§ 3c (4) UStG).
Showing VAT as a small business owner. This is not permitted (Finanzamt Hessen).

What this means for you: Clarify the model first, deduct input VAT only from proper invoices and watch the EU limit.

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

For your print partner's invoices and your sales, that means:

Upload: You upload invoices and receipts as a PDF or photo. The AI reads amounts, countries and tax rates. If the recognised tax type does not match the chosen field, VAT GPT warns you.
Check: VAT GPT prepares the advance VAT return, monthly or quarterly, and the OSS return for all EU countries. You check and confirm.
Send: With VAT GPT Pro you send via ELSTER to the tax office and the OSS return to the BZSt.

Try VAT GPT

Frequently asked questions

Do I have to pay VAT in print on demand? If you are not a small business owner and sell to end customers in your own name, yes. Supplies by a business in Germany for consideration are subject to VAT (§ 1 (1) no. 1 UStG).

Can I deduct the VAT on the print invoice? Yes, with an invoice issued under §§ 14, 14a UStG (§ 15 (1) no. 1 UStG). As a small business owner, no (Finanzamt Hessen).

What applies if my print partner is abroad? It depends on whether it supplies goods or provides a service. For services by a business from another EU country, the recipient can owe the tax (§ 13b UStG). If it delivers goods from another EU country to Germany, an intra-Community acquisition may apply (§ 1a UStG).

From when must I consider the VAT of other EU countries? If distance sales to private customers in other member states exceeded €10,000 in the previous year or exceed it in the current year (§ 3c (4) UStG).

Does this also apply if a platform sells the design in its own name? This article makes no statement on that. The classification depends on the contract.