Guides and comparisons on the advance VAT return, OSS, EÜR and tax number for online sellers.
German OSS return deadline: Q4 2026 by Sunday 31 January 2027; Q3 was due on 31 October 2026. All 2026 and 2027 dates in a table.
Amazon VAT for sellers in Germany: when the OSS applies, which VAT ID number Amazon asks for in Seller Central, and how to file the sales with the BZSt.
Found an error in an OSS return you already sent? Correct it in your next return, up to three years after the deadline. Negative amounts and portal steps.
The § 3c UStG distance selling threshold is €10,000 net a year for all other EU countries together. Place of supply, VAT above it and OSS reporting.
Which Amazon sales go in box 81, 86, 45, 41 or 43? A quarter worked example with numbers from the AVTR to the tax due, plus deadline and mistakes.
Selling on eBay? Check whether you are an entrepreneur, must charge VAT, file an advance return and when the OSS applies.
Got the Amazon VAT Transactions Report (AVTR) as CSV? How to turn it into your VAT and OSS returns: key columns, pitfalls and month assignment.
Got the eBay orders report as CSV? How to turn it into your advance VAT return and OSS return: key columns, marketplace rules (§ 25e UStG), pitfalls.
Which software analyses Amazon and eBay CSV reports for taxes? The answer by function, what VAT GPT reads and what to check in any program.
When is your German advance VAT return (UStVA) due? All 2026 deadlines in one table, monthly or quarterly, the ELSTER steps and the permanent extension.
Do small businesses in Germany have to file a VAT return? Usually not. The €25,000 and €100,000 limits, the exceptions and the waiver trap in the exemption.
How to register for the OSS in Germany: steps in the BZStOnline portal, what you need, when the registration starts and which duties follow once you are in.
The VAT OSS threshold is €10,000 net per year for all EU countries together. What counts towards the limit, five worked examples, and what happens above it.
Small business owners and the VAT OSS threshold: the €10,000 limit applies to you too. What holds below and above it, and the EU small business scheme.
OSS VAT rates for all 26 other EU countries in one table: standard and reduced rates, the date of the data and the official source, plus how to calculate.
Selling from Germany to Poland via OSS? The standard VAT rate in Poland is 23 per cent, reduced rates 5 and 8. Rule, threshold, euro and deadlines.
Do you sell on eBay to other EU countries? Find out when the OSS applies, which sales go into the return and by when you file it.
OSS registration in Europe or VAT registration in an EU country? The OSS covers distance sales from Germany; with goods in a warehouse abroad register there.
How to file the German advance VAT return (UStVA) in ELSTER: registration, the form, key line codes, sending, corrections. With notes for 2026.
Annual VAT return in Germany: the deadline for 2025 and 2026, how to file it online in ELSTER, late-filing penalties and software options.
Selling on Etsy from Germany? Find out whether you pay VAT: small shops, small business limits of €25,000 and €100,000, EU sales above €10,000 and DAC7.
Where do you save your German VAT ID in Seller Central? The path, the VIES (MIAS) check, the address match, the pending status and common errors.
Must you write invoices with VAT as an Amazon seller in Germany? When it is required (§ 14 UStG), what goes in them and what Amazon does for you.
Set up the Amazon VAT Calculation Service (VCS): what you need to register, how product tax codes work and where to find reports and invoices.
When may you use the margin scheme on eBay? The conditions under § 25a UStG, a worked margin example and why these sales stay out of OSS.
Do eBay fees include VAT? When you can deduct input VAT from the eBay fee invoice in Germany, what the invoice must show and what small businesses need to know.
Where to enter your VAT ID on eBay, why eBay asks for it, how to apply at the BZSt and what small business owners need to do.
Want to leave the OSS? How to deregister in the BZStOnline portal: 15 days' notice for a voluntary exit, mandatory deregistration by the 10th.
Input VAT and the EU one-stop shop (OSS): German input VAT goes in your advance return, VAT from other EU countries through the refund procedure.
Missed the VAT OSS deadline? Reminder after 10 days, penalties set by the country of consumption, exclusion only for repeated breaches, and how to file late.
Based outside Germany and selling on Amazon from German stock? How to get your tax number and VAT ID: tax office, form and representative explained.
How a registered seller based outside Germany files German VAT returns: deadlines, periods, the annual return, input VAT and what UK sellers should know.
Where to transfer the OSS VAT from Germany, what goes in the payment reference (Kassenzeichen), the deadline, and why direct debit is not possible.
What your books must supply for the German OSS return: sales by EU country and rate, ECB rate, ten-year records, matching the payment. SKR03/SKR04.
Returns and credit notes in the OSS: correct a past quarter in a later return, negative balance per country, refund by the EU country, an example.
File the OSS return for your eBay sales in seven steps: register, sort sales, work out VAT per country, file, pay. With a worked example.
Selling goods from Germany to customers outside the EU: when the export is VAT-free, which proof you must keep and what goes into the advance VAT return.
Publishing with Amazon KDP? How to treat your royalties for VAT: advance return, EC Sales List and small business owners explained for authors in Germany.
Which taxes do Amazon sellers in Germany pay, and when? VAT and income tax to the tax office, trade tax to the municipality, with due dates.
Filling in the Anlage EÜR 2025? What lines 11, 14 and 25 mean, what goes in the header, and which lines online sellers and the self-employed use most.
How to fill in the Anlage EÜR in ELSTER: open the form, choose the year and tax number, fill in the annexes and lines, small business owners, and send it.
Applying for the permanent VAT extension (Dauerfristverlängerung) for 2027: deadline 10 February 2027, special prepayment and all 2027 due dates.
How long does a German tax number take? No official processing time exists. What is certain, what you can do while you wait, and when to ask the tax office.
German tax number, tax ID, VAT ID and the new business ID compared: who issues each, where to find it and which number goes on which return or invoice.
Selling with Amazon FBA from Germany? These taxes apply: income tax, trade tax above €24,500 trade income and VAT, including stock in other EU countries.
When Amazon refunds your customer, your German VAT goes down. How to correct VAT for returns and partial refunds, with an example and the advance return.
From when are eBay sales taxable in Germany? There is no fixed limit: private or commercial decides. With the reporting threshold (30 sales, €2,000).
Selling on eBay as a small trader without VAT? When the small business scheme applies, plus income tax, trade tax above €24,500, registration and EÜR.
VAT on eBay as a small business owner in Germany: limits (€25,000 and €100,000), invoices, eBay fees without input VAT, VAT ID and the waiver.
Does Amazon store your goods abroad through Pan-EU FBA? How to treat transfers, sales in the storage country and OSS, with a VAT ID per country.
OSS return in ELSTER? No: you file the German OSS return in the BZStOnline portal (BOP). The form, login with an ELSTER certificate, steps and the VAT return.
What is the OSS (One-Stop-Shop)? Who it is for, from when it applies, how registration, the quarterly return and payment work, and whether you need a VAT ID.
OSS return with a worked example: convert gross sales to net, calculate the tax per EU country, pay the total and offset a correction. Step by step.
OSS deadline: you file the OSS return once per quarter, also as a nil return. Dates 30 April, 31 July, 31 October, 31 January; weekends do not move them.
Which sales go into the OSS return: distance sales to EU consumers, services, stock abroad. And what must stay out of it.
Registered for the OSS too late? When the scheme starts, what still works until the 10th of the next month, and what to do if the deadline passed.
Which software can file the OSS return? Two kinds by function: sends it itself or makes a file. What the BZSt requires, plus a checklist.
OSS return from DATEV: export the OSS EU evaluation as CSV, import it in the BZStOnline portal, the file layout, and what your tax advisor needs.
Do B2B sales belong in the OSS return? Usually not. How to tell a business from a consumer, what applies to each and where you report the sales.
Intra-Community supplies to businesses from Germany: four conditions, checking the VAT ID, the invoice, proof of arrival and the EC Sales List.
DAC7 for sellers in Germany: from 30 sales or €2,000 a year the platform reports your data to the BZSt. What is reported, the deadline, what to do.
When does selling on Kleinanzeigen count as commercial? See if your sales stay private and tax-free, plus trade registration, small business limits and DAC7.
When is selling on Vinted commercial? When selling from your wardrobe stays tax-free, when you count as commercial, and what the DAC7 report means.
Own online store on Shopify: 19 and 7 percent VAT, small business scheme, EU sales above €10,000, OSS and exports to non-EU countries explained.
Selling on Kaufland.de or another marketplace? Who owes the VAT, what sections 25e and 22f UStG mean for you, small business owners and EU sales.
Who owes the VAT in dropshipping? Your sale, a supplier in Germany, the EU or a third country, import VAT and the 150 euro limit.
Print on demand and VAT: who supplies, input VAT on the print invoice, print partners abroad, EU sales, small business owners, marketplaces.
Etsy asks for your tax number? Which of the three numbers is meant, why Etsy needs it, who is exempt and how to get a VAT ID.
eBay asks for your tax number? Which number applies to you, when eBay asks, what happens if you do not provide it and where to find it.
How to correct VAT as an Amazon seller in Germany: refunds and returns (§ 17 UStG), wrong invoice VAT (§ 14c UStG) and a filed VAT return (§ 153 AO).
Find commingling lines in the Amazon VAT report, document them separately and clarify them with your tax adviser: what Amazon says, what the law requires.
Soll or Ist taxation in Germany? Under Ist you pay VAT only when the customer pays. Who can apply (800,000 euros), an example, switching. With sources.
The value added tax rate in Germany is 19 percent, reduced to 7 percent for books, newspapers and restaurant food, and 0 percent for certain solar modules.
Input VAT deduction under section 15 UStG: invoice, business use, the 10 percent rule, exclusions, small businesses, an example. With sources.
Reverse charge in Germany under § 13b UStG: who owes the VAT, the invoice note, where it goes in the return, input VAT deduction and a worked example.
Which Amazon reports exist and which counts for the VAT return, OSS and the income surplus statement: AVTR, All Orders, payments report, tax documents.
How to download the Amazon VAT Transactions Report (AVTR) as CSV from Seller Central: the click path, the 93-day limit and the usual snags.
The columns of the Amazon VAT Transactions Report (AVTR) in plain English: TAX_REPORTING_SCHEME, countries, amounts, transaction types, with an example.
What the Amazon settlement (payments) report shows, how it differs from the VAT report, and which of the two counts for VAT, income tax and input VAT.
The key columns in the eBay transaction report and the orders list: what they mean and which tax they count for, with a small three-row example.
How to download the eBay transaction report and the orders report as CSV: the click path in Seller Hub Pro, the 90-day limits and the usual snags.
How to upload your Amazon VAT report and eBay order list to VAT GPT as CSV, what is calculated afterwards and what you still check yourself.
From Amazon and eBay reports to your OSS return in four steps: upload, check totals by country, send to the BZSt, pay. With the quarterly deadlines.
Which sales from your Amazon and eBay reports go into which box of the German advance VAT return, and how you prepare it with VAT GPT.
An invented example: seven rows from the Amazon VAT report become the OSS lines for France, Italy and Poland, with the euro conversion rule.
Selling on Amazon and eBay? You file one OSS return per quarter. How to combine both reports without counting anything twice.
Six duties for Amazon and eBay sellers at a glance: OSS, advance VAT, annual VAT, EÜR, trade tax and income tax. With deadlines.
All German advance VAT return deadlines for 2026 and 2027: monthly, quarterly, with permanent extension, plus the annual return. With sources.
How to enter input VAT from expenses in the German advance VAT return in ELSTER: conditions, lines 38 to 41, an example and common mistakes.
Advance VAT return with no sales in Germany: when a zero return is required, when it is not, which deadline applies and what a late filing risks.
Correcting an error in a German advance VAT return: when you must report it under section 153 AO, when section 17 UStG applies, and the objection deadline.
One extra month for German advance VAT returns: applying for the permanent extension, calculating the special prepayment and its December offset.
Small businesses and the German annual VAT return: when it is needed, what goes in line 48 and line 16 of the 2025 ELSTER form, and which limits apply.
Deadline for the German annual VAT return 2025: 31 July 2026 without an adviser, 1 March 2027 with one, plus payment and late-filing surcharge.
Which taxes does an Amazon seller pay, and from when? Five steps from trade registration and VAT ID to VAT returns, OSS and the year-end close.
Does eBay pay your VAT for you? eBay seller taxes in five steps: trade, DAC7, VAT ID, VAT return, OSS above 10,000 euros and the year-end close.
Amazon fees are business expenses. Whether you can deduct the input VAT depends on the invoice: German VAT shown, or reverse charge from an EU company.
Which Amazon amounts are income, expenses or just a money movement? With a table, the Anlage EÜR lines and the cash principle under § 11 EStG.
Your Amazon payout is neither your revenue nor your profit. A worked example shows which tax applies to which figure, and why.
Every recurring tax date for online sellers from October 2026 into 2028: VAT return, OSS, prepayments and annual returns, with weekdays.
When online sellers may use the EÜR and when bookkeeping is required: the 800,000 and 80,000 euro limits, commercial register and stock.
In the EÜR, goods are a business expense when you pay for them. What applies to Amazon stock at year end, returns and write-offs.
E-invoice duty in Germany: receiving since 2025, issuing from 2027 or 2028 by last year's turnover. What applies to Amazon and eBay sellers.
XRechnung or ZUGFeRD? The difference in one table: PDF with data or pure XML, readability, Leitweg-ID and which format suits which customer.
Receiving e-invoices in Germany: duty since 2025, how to make XRechnung and ZUGFeRD readable, check the invoice and keep it correctly for eight years.
When must you issue and receive e-invoices? On Amazon and eBay: none for private buyers, German business buyers from 2027 or 2028. A checklist.
Small businesses in Germany must receive e-invoices but need not issue them. What the BMF says, when that changes and which format fits.
How to create a ZUGFeRD invoice in VAT GPT: mandatory details, choose the format, check the file, send and keep it, with the BMF rules.
How to create an XRechnung in VAT GPT: enter the Leitweg-ID, add the mandatory details, check the file and send it, following the BMF rules.
Amazon Business customers need an invoice per order. What counts as an e-invoice from 2027, what Amazon creates and what to do for authorities.
Registered for the OSS but no EU sales this quarter? You still file a nil return. What it contains, what skipping risks, and when to deregister instead.
Shipping charged to EU customers: how is it taxed in the OSS? Usually at the goods' rate. With a worked example and what stays open for mixed parcels.
Selling in zloty or kronor? In the OSS you convert to euro at the ECB rate of the last day of the quarter. With a worked example for Poland and Sweden.
Do you have to issue an invoice for OSS sales to consumers, and at which VAT rate? What the law and the EU guide say, with a worked example for France.
As a small business on Amazon, two limits apply: 25,000 euros in the previous year and 100,000 euros this year. What that means for invoices and EU sales.
The annual VAT return adds up your year. How to get from Amazon and eBay reports to the return, with deadline and a checklist.
How to calculate the German VAT prepayment: output VAT minus input VAT. With worked examples for an Amazon seller and an eBay seller.
By when does a self-employed person file the German income tax return? Deadlines with and without a tax adviser, forms and late-filing surcharge.
How to fill in Anlage G in ELSTER: your profit from the EÜR, the trade tax credit under section 35 EStG and common mistakes of Amazon and eBay sellers.
Adjust income tax prepayments in Germany: the four due dates, when the tax office may change them and how to file the request in ELSTER, with an example.
Check a German tax assessment and file an objection (Einspruch): the one-month deadline under sections 122 and 355 AO, an example and the ELSTER form.
Prefilled tax return in ELSTER: which data the German tax office holds, how to switch on the retrieval and what sellers still miss (profit from the EÜR).
Storing your goods in an Amazon warehouse in another EU country? The transfer belongs in the EC Sales List (ZM). Who files, by when, and with which VAT ID.
IOSS covers goods from outside the EU up to 150 euros sold to private customers in the EU. When it pays off, what a marketplace takes over, how to file.
Amazon pays VAT itself only in cases the law defines, not on every sale. When a marketplace counts as the supplier and what stays with you.
How to collect your tax assessment in Mein ELSTER: consent, e-mail, inbox, when it counts as received, and what changes for notices after 2026.
Registered a side business but sold little or nothing? Check tax by tax which returns are still due in Germany and which are not.
Stopping on Amazon or eBay in Germany? Deregistering the business is step one. These tax steps, the OSS deregistration and the account closing follow.
What a tax accountant does for Amazon and eBay sellers, what software handles, and what late filing can cost. Plain, neutral, no prices.
How to open the Amazon VAT report in Excel with From Text/CSV, so you can check the preview, set the delimiter and keep the downloaded original unchanged.
Selling used goods on Amazon from Germany: when the margin scheme of section 25a UStG applies, how the tax on the margin works and what it means for EU sales.
Amazon pays you for lost or damaged FBA stock? When genuine damages carry no VAT, what the law leaves open, and what belongs in your EÜR.
Stock sent back from FBA or disposed of: when it is no sale, what applies on return from another EU country, and how to book the fees.
A discount lowers the consideration; a voucher is taxed on issue or on redemption depending on its type. Single-purpose, multi-purpose and Amazon coupons.
Why Amazon, eBay and other marketplaces ask for your VAT ID: when the operator is liable for your VAT and when not, under section 25e UStG.
How a German small business applies for the EU small business scheme at the BZSt: conditions, portal steps, KU number and the quarterly turnover report.
Shipping from Germany to private customers in Switzerland: when you must register for Swiss VAT and who bears the import tax, according to the Swiss FTA.
Input VAT refund from your German VAT return: when the tax office pays, what section 168 AO says about consent, why it can take longer, what you can do.
VAT special audit and VAT spot check in Germany: what the law says, how a tax audit runs, what you have to present and how to file an objection.
How to download your Etsy orders and payments as CSV: the Shop Manager path, the monthly statement, the fee invoice and what each file means for your taxes.
Which Kaufland report shows your sales and fees? "Your Bookings" and "Your Sales" in the Seller Portal, the monthly invoice, fee invoices and input VAT.
Find the Shopify "Taxes" report, read its columns, export it as CSV and use it with the Shopify Payments invoice for your VAT return and OSS return.
How to download your PayPal transaction report and monthly statements: the path, up to 12 months per request, CSV or PDF, and use for your taxes.
If no VAT arises on the PayPal fee, there is no input VAT to claim. What PayPal says, what § 4 no. 8 UStG covers and how to book the fee in your EÜR.
Selling on OTTO Market means you are the seller and you owe the VAT. What OTTO requires, what it says about small businesses, and how to book fees and sales.
How much tax to set aside? There is no fixed percentage. Estimate VAT, income tax and trade tax one by one, with a worked 2026 example.
Do you need a tax adviser for the OSS return in Germany? No, you may file it yourself. What you need to do it, and when help is worth it.
Is filing the OSS return in Germany difficult? The form is not; the work is in the data. The most common mistakes and how to avoid them.
There is no fixed price. How a German tax adviser (Steuerberater) bills the OSS return, with a worked example from the fee regulation and what to ask.
What you need for your first OSS return in Germany: VAT ID, BZSt registration, ELSTER certificate for the portal login, and software options.
What a German tax adviser may charge an Amazon or eBay seller per year: StBVV fee range per return, a worked example, bookkeeping and fee agreements.
Do you pay VAT on Amazon advertising costs? The issuer's seat decides: input VAT from the invoice or reverse charge. With the VAT return lines.
How to download your eBay fee invoice in Seller Hub or My eBay, PDF and CSV, how it differs from the settlement report, and the input VAT in Germany.
ELSTER and tax software in English: what you can switch, what stays German (forms, tax office letters) and what online sellers should check. With sources.
Which reports, invoices and records a tax adviser needs for a year of Amazon and eBay sales: the list, what feeds which tax, period and file format.
Buying on Amazon.de for your business and the invoice comes from Luxembourg? Who sells, when input VAT is deductible and what to check.
Amazon asks for your TIN? What the tax interview guide says, which German numbers a platform reports, and where your VAT ID belongs.
How an eBay seller fills in the EÜR from the transaction report: sales as income, fees as expenses, the payout not at all. With Anlage EÜR lines.
Did eBay report you under the PStTG (DAC7)? Where to download the PDF and CSV, what the fields mean and why the total is not your profit.
When must an eBay seller issue an invoice (section 14 UStG), what does eBay's Send invoice function do, and what must the invoice show?
Importing stock for Amazon FBA from outside the EU? When import VAT arises, how to deduct it as input VAT, and which document you need.
Main form, Anlage G and EÜR for Amazon and eBay sellers: the steps in VAT GPT, what you enter and check, deadline, prepayments and sending.
How your Amazon and eBay reports and your invoices become the EÜR: the steps in VAT GPT, what you check, the deadline and sending through ELSTER.
Trade tax prepayments for online sellers: due dates, how the amount follows from the base amount and multiplier, and how the municipality can adjust it.
From the EÜR to the trade tax return: the steps in VAT GPT, trade income and allowance as the statute states them, who must file, and sending through ELSTER.
Which turnover counts for the small-business limit and the OSS threshold, which Amazon and eBay report shows it, with a worked example including refunds.
Employee selling on the side? When an income tax return is due (the 410-euro rule, section 46 EStG), what to register and how VAT and trade tax apply.
Bought a shipping label via Amazon or eBay? When input VAT is deductible, what section 4 no. 11b UStG says and how to book the cost in the EÜR.
Austria has taxed parcels since 1 October 2026. Who owes the tax, what buyers see at Amazon checkout and what it means for your OSS return.
Amazon ended its "VAT Services" programme on 31 October 2024. What stopped, how the VAT Calculation Service differs, and what stays with you.
When the German BZSt excludes a seller from the OSS, how long the ban lasts and what applies to your EU sales to private buyers afterwards.
One gross price in every EU country? What the OSS does to your net revenue, with a worked example for Luxembourg, France and Hungary.
The German BZSt assigns every business a W-IdNr business ID. What it is, whether it replaces your VAT ID and what eBay and Amazon ask for.
Cannot get into the BZSt online portal? How the login works: certificate via ELSTER, activation ID and letter code, forgotten password, hotline.
OSS return rejected or not transferable? Which errors the BZSt portal names for the CSV import, what they mean and what to do before the deadline.
Is the OSS scheme worth it below 10,000 euros? Advantages, disadvantages and how long you are bound, explained from BZSt and UStG sources.
Etsy sellers in Germany: when the OSS return applies, what Etsy collects itself, where the OSS number goes and where the figures come from.
Do you need a tax adviser for Amazon FBA? What one handles for VAT returns, OSS and Pan-EU stock, what you can do yourself and 8 questions before hiring.
TikTok Shop sellers: does TikTok deduct VAT, what its VAT calculation service does, what applies to EU customers and what you still file yourself.
What you must keep for OSS sales for 10 years: the data per sale, who may request it and what happens if you do not deliver.
ViDA is adopted. Which dates apply to the OSS, what changes in 2027 and on 1 July 2028, and what it means for Amazon warehouses abroad.
Amazon asks for tax data or blocked your account over your VAT ID or OSS? What Amazon checks, which details must match, the steps and the proof to prepare.
Which EU countries do you ship to on Amazon, and when does OSS start? The 10,000-euro limit, what the country setting controls and what sellers report.
Do you pay VAT on payments received (Ist)? What section 13 UStG says for the OSS return, what EU law says for the destination country, and an example.
Shipping to other EU countries? The tax checklist: VAT ID, 10,000-euro threshold, OSS registration, deadlines. Plus packaging and product safety.
Your VAT service stops or you switch? What stays registered with the BZSt, which returns and receipts to secure, and how to keep filing without a gap.
Got a letter about your OSS return from the BZSt or an EU tax office? Which letters exist, what a country can demand after you paid, and who you answer.
Can your tax adviser file the OSS return for you in Germany? What the power of attorney covers, what stays with you and what to agree first.
Nine things to check before you send the OSS return in Germany: quarter, countries, rates, euro rate, credit notes, complete data and payment.
How much tax do you pay on eBay sales in Germany? There is no eBay tax rate: often nothing privately; income tax, VAT and trade tax if commercial.
Is there a paper form for the German advance VAT return? Only in hardship cases. What form USt 1 A is and where to find the lines in ELSTER.
Which EU countries changed their VAT rates? A dated change log with the official source for each: Finland, Slovakia, Estonia, Romania, Sweden.
The OSS return was wrong and a tool or tax adviser filed it? You stay the taxpayer. What the law says, how to correct it and what the fine rules are.
How long does OSS registration at the BZSt take? It starts on the first day of the quarter after you apply. Dated examples and what applies until then.
An EU business buyer gave a VAT ID that is invalid and you shipped without VAT? Who owes the tax, how to check the number and what protects you.
The German tax office estimated your VAT? What the notice means, the one-month objection deadline and how to replace the estimate with real figures.
How far back can the German tax office demand VAT? Four years as the rule, when it becomes five, ten or more, and when the period starts and is extended.
How to fetch your data from the German tax office in the income tax area of VAT GPT: request access, enter the activation code from the post, import and check.
How to file the German annual VAT return in VAT GPT: pick the year, check the figures, preview the report and send it through ELSTER with VAT GPT Pro.
How to correct a sent VAT return in VAT GPT: open the row with Resubmit, correct the figures, keep the correction mark and send it to the tax office again.
The three VAT GPT steps: upload receipts, check the values the AI read, send the return through ELSTER. With the returns covered and what to check.
Filing the EÜR for 2017 to 2022 late: which years ELSTER offers, what a late filing costs and how long the tax office may still assess the year.
The three OSS schemes compared: who registers where, and which scheme covers distance sales, services and imports of goods up to 150 euros.
Selling online services or downloads to EU consumers from Germany? How section 3a(5) UStG works, when the 10,000 euro limit counts and how to report.
New bank account, email or address in the OSS? What you change in the BZStOnline portal, what only your tax office handles and the deadline to report it.
Which EU country do you register in for the OSS? When Germany is responsible and what applies with a warehouse, establishment or seat abroad.
Can a Kleinunternehmer deduct input VAT? No, § 15 Abs. 2 UStG excludes it. How to book expenses gross and when switching to standard VAT brings input VAT.
Buying goods in the EU as a Kleinunternehmer: up to 12,500 euros of acquisitions a year, no acquisition tax. What your VAT ID means and what applies above.
VAT for freelancers in Germany: small business or standard VAT, the return due on the 10th, cash accounting under § 20 UStG and the one-month extension.
Your stock sits only in Germany and Amazon ships to other EU countries via EFN? Where the VAT arises, with a worked example on the 10,000 euro threshold.
Selling to companies on Amazon Business? When you charge 19%, when a supply to an EU company is VAT-exempt and when reverse charge really applies.
Is there still a per-country distance selling threshold? One 10,000 euro limit covers all other EU countries together. What counts and what happens above it.
Does eBay withhold VAT on your sales? As a German business seller you owe it yourself; eBay is liable only in special cases. What to report.
Selling on Amazon, eBay, Etsy, Kaufland and your own shop? You file one OSS return a quarter. How to combine the threshold and the figures of all channels.
Etsy reports sellers to tax authorities from 30 transactions or 2,000 euros a year. Which data, the PDF due by 31 January and what you should do now.
Small business scheme or standard VAT at the start? Limits of 25,000 and 100,000 euros, input VAT, VAT returns and the waiver compared.
Your first VAT return as a new business in Germany: filing period, deadlines on the 10th, boxes 81, 86 and 66, an example and ELSTER steps.
Which taxes do eBay sellers in Germany pay, and when? VAT and income tax to the tax office, trade tax to the municipality, with due dates.
Does the OSS scheme cover customers in Switzerland, the UK or Norway? No, only EU member states. What applies instead, with the sections of the law.
Who registers for the OSS and files the return in a German VAT group (Organschaft)? The BZSt says: the controlling company, with its own VAT ID. Steps.
Commission from the Amazon affiliate programme: when you charge VAT, when you do not, which invoice wording is needed and when the EC Sales List applies.
Starting a business? Get your tax number with the tax registration questionnaire: online, within one month, also as a small business owner. Steps and deadline.
Filing the Anlage EÜR in ELSTER: who may use the income surplus statement, what belongs in it and by when to file it (deadline 2026), with an FAQ.
Do you have to file a trade tax return as a small business? €24,500 allowance, form GewSt 1 A, deadline and apportionment across municipalities.
Which taxes freelancers pay in Germany: income tax, VAT, small business limits, no trade tax, deadlines and advance payments.
What a seller based outside Germany needs for Amazon.de: the German tax number, the German VAT ID, who issues each, in what order, and why Amazon asks.
Small business VAT exemption in Germany (Kleinunternehmer) in 2026: total turnover up to €25,000 last year and €100,000 this year. How it is calculated.
Exceeded the German small business VAT exemption limit? What applies above €25,000 last year, above €100,000 this year and in the founding year.
How to switch from Germany's small business scheme to standard VAT: waiver, deadline, five-year binding period, revocation and what changes.
What must a small business invoice in Germany contain? Mandatory details under § 34a UStDV, the § 19 UStG note, no VAT shown and an example, for the exemption.
Registering a business with ELSTER: account type, activation ID and code, certificate file or app. Free and one-time, per ELSTER. As of 26 Oct 2026.
An alternative to Mein ELSTER? Tax software with ELSTER support: ELSTER's list of 636 products, filters by form, a checklist. As of 26 October 2026.
What does registering a small business in Germany cost? Fees in Berlin, NRW and Hamburg, what is free, and the running costs that follow.
Register a trade online in Germany: where it works (Berlin, NRW, Bavaria), what you need, how the confirmation arrives and what the tax office needs next.
The German tax registration questionnaire for sole proprietors, section by section, with the fields online sellers need. Deadline: one month.
Fill in the tax registration questionnaire for free: with Mein ELSTER or VAT GPT, which guides you and sends it to the tax office via ELSTER.
Get a German tax number for a new company: the trade office informs the tax office, but you send the questionnaire yourself. Steps, deadline, waiting time.
Looking for your German tax number (Steuernummer)? It is top left on tax notices and tax office letters. No number yet? How it differs from the tax ID.
How to get a German VAT ID: tick the box in the tax registration questionnaire, or apply online or in writing at the BZSt. Cost and mail-only delivery.
How to get an ELSTER certificate (certificate file .pfx): register, confirm your e-mail, verify your identity, activate and save the file. Plus renewal.
Trade tax for Amazon sellers in Germany: the 24,500 euro allowance, a worked example with the municipal rate, small business status and the deadline.
Trade tax on eBay in Germany: when it applies, the 24,500 euro allowance, a worked example with the municipal rate, private or business sales, deadline.
Income tax for Amazon sellers in Germany: when it applies, profit as trade income, EÜR, Anlage G, filing deadline and advance payments.
eBay and income tax in Germany: when your profit is income from trade, which forms you need (EÜR, Anlage G, ESt 1 A) and by when you have to file.
Filling in the EÜR as a Kleinunternehmer: income in line 12, expenses gross, no input VAT. How to complete the Anlage EÜR step by step.
An Excel template for the German EÜR: the sheets and columns your spreadsheet needs to match the Anlage EÜR, and what Excel cannot do for you.
Withdrawals and contributions in the German EÜR: what they are, how to record cash and non-cash items, lines 106 and 107 and the effect on interest.
List of business expenses in the German EÜR with the lines of the Anlage EÜR: fully deductible costs, gifts, entertainment, travel, home office and vehicle.
Depreciation and low-value assets in the German EÜR: the 800 euro limit, the collective item, one-year useful life for computers and lines 31 to 38.
How to book VAT and input VAT in the German EÜR: net amounts, lines 15, 17, 18, 57 and 58, payments to the tax office, the 10-day rule and a worked example.
Home office in the German EÜR: the 6 euro daily flat rate up to 1,260 euros, the annual flat rate for a home workroom, conditions, examples and lines 65 and 66.
Travel costs in the German EÜR: business trips, the way to your place of business (0.38 euros per km from 2026), meal allowances of 14 and 28 euros, logbook.
Bookkeeping in Germany for small businesses: EÜR instead of a balance sheet, what to record, the section 141 AO limits and how long to keep documents.
How long an ELSTER certificate lasts, how to extend it before it expires and what to do if it has already expired. With the steps from ELSTER's own help.
The ELSTER activation code by post has not arrived? What ELSTER says, how online ID verification works the same day, and what happens to your deadline.
Step by step: open the questionnaire under Guidelines, fill in six steps, review and send it via ELSTER to the tax office to get your German tax number.
How to enter address, tax number, state, VAT ID and your VAT filing frequency under Personal details so VAT GPT prepares your German returns correctly.
EÜR for freelancers: who may use it, what counts as income and expenses, how to file it electronically in ELSTER and the deadline for the 2026 tax year.
Tax prepayments for the self-employed: income tax on 10 March, June, September and December, VAT on the 10th, trade tax on the 15th, minimum amounts.
Business registered, what now? Tax questionnaire, tax number, small business choice, VAT return and EÜR in the right order, with deadlines.
Your first EÜR in the founding year: what counts, purchases up to 800 euros, the 2 August 2027 deadline and how to send it in ELSTER.
Which taxes apply in your first year of self-employment in Germany and when: questionnaire, VAT, prepayments, EÜR and returns by 2 August 2027.
E-invoices in Germany: receive since 2025, issue from 2027 or 2028. How XRechnung and ZUGFeRD differ and how you validate the file before sending.
Scan receipts or read invoices with AI in Germany? What § 147 AO and the GoBD allow, what you check yourself and why e-invoices are not a scan case.
Mandatory details on a German invoice under section 14 (4) UStG: the ten items, special cases, e-invoice rules since 2025. With sources.
Small-amount invoice under section 33 UStDV: 250 euro limit, four mandatory details, input VAT, exceptions and an example. With sources.
German retention periods: accounting vouchers and invoices 8 years, books 10 years, business letters 6 years. Start of the period, example, small business.
GoBD explained: receipt principle, ten days, unaltered records, scanning receipts, e-invoices. Applies to EÜR filers too. Sources from the BMF letter.
Scan receipts with a smartphone and destroy the paper? GoBD checklist: colour, OCR, signature, organisational instruction, backup. Sources included.
AI reads receipts and assigns expenses. What it does, what you must check yourself under GoBD and section 146 AO, and why no seal is needed.
How to upload invoices as PDF, photo or XML in the Expenses menu, check and correct the AI values and carry the input VAT into your VAT return.
How to create a data export in VAT GPT as a ZIP with receipts, overview tables and a DATEV booking batch and hand it to your German tax adviser.
How to create an e-invoice in VAT GPT: open the editor, fill in the mandatory details, pick the format, download the PDF or XML and save it.
E-invoice duty for freelancers in Germany: receiving since 2025, issuing to German business clients, transition dates to 2027, private-client exception.
Leitweg-ID for XRechnung in Germany: only needed for invoices to public authorities, issued by the buyer, entered in the Buyer reference field (BT-10).
How to check an e-invoice in Germany: view it in a viewer, test it with a validator, review it yourself. What validation covers and what it does not.
Choosing e-invoice software in Germany: create XRechnung and ZUGFeRD, read incoming e-invoices, keep files eight years. A checklist for freelancers.
XRechnung example with a sample table: invoice number, buyer reference (BT-10), specification identifier, totals and payment. Which fields are mandatory.
Mein ELSTER or software? When the Mein ELSTER form is enough and when software with Amazon and eBay import pays off for VAT return, EÜR and OSS.
Amainvoice prepares Amazon data up to the DATEV export, VAT GPT calculates and, with Pro, sends returns itself. What fits what – factual, with sources.
Which software fits the German advance VAT return? Five checks for Amazon and eBay sellers: data source, period, sending via ELSTER, OSS.
Which returns the self-employed in Germany must file electronically and how to tell whether tax software fits: income tax, EÜR, VAT and trade tax.
Which returns small business owners in Germany still file and what tax software must handle: EÜR, income tax, trade tax, switch to standard taxation.
Selling on Amazon? What to look for in accounting software: VAT transactions report, fees, EÜR, VAT returns, record keeping and tax adviser export.
Which software calculates or files the OSS return in Germany? VAT GPT, BZSt portal, Taxdoo, Amainvoice, sevDesk and more compared. As of 29 Oct 2026.
Which software sends the German VAT return? Mein ELSTER, VAT GPT, WISO MeinBüro, sevDesk, Lexware Office and more compared. As of 29 Oct 2026.
Which tax software fits Amazon and eBay sellers in Germany? VAT GPT, ELSTER, DATEV, WISO, sevDesk, Lexware Office, Taxdoo and more. As of 29 Oct 2026.
EÜR software compared: ELSTER, WISO, sevDesk, Lexware Office, smartsteuer, BuchhaltungsButler and VAT GPT, per their own pages. As of 29 Oct 2026.
AI in tax software compared: what WISO SteuerGPT, sevDesk, BuchhaltungsButler and VAT GPT say their AI does, next to ELSTER and DATEV. 29 Oct 2026.
Tax software for small businesses and freelancers in Germany: ELSTER, DATEV, WISO, sevDesk, Lexware Office, Taxfix, smartsteuer, VAT GPT. 29 Oct 2026.
sevDesk alternative: what sevDesk offers per its own site and where VAT GPT suits Amazon and eBay sellers better. Prices and features, as of 29 Oct 2026.
lexoffice and Lexware Office alternative: what the software offers per its own site and where VAT GPT suits Amazon and eBay sellers. As of 29 Oct 2026.
Taxdoo alternative: what Taxdoo offers per its own site, what the packages cost and where VAT GPT suits Amazon and eBay sellers. As of 29 Oct 2026.
WISO Steuer alternative: what WISO Steuer offers per its own site and costs, and where VAT GPT suits Amazon and eBay sellers. As of 29 Oct 2026.
What tax software costs in Germany: prices of ELSTER, sevDesk, Lexware Office, Accountable, WISO Steuer and VAT GPT per their own pages, as of 29 Oct 2026.
Taxdoo, hellotax and countX (some pages redirect to JTL) compared for the OSS return: who files it, what the plans cost, who each suits. As of 29 Oct 2026.
Accountable alternative: what Accountable offers per its own site, what it costs and when VAT GPT fits sellers with OSS. As of 29 Oct 2026.
What is VAT GPT (vatgpt.de), who is behind it, what the software does and how to check yourself that it is legitimate: imprint, ELSTER directory, free plan.
Mein ELSTER, CHECK24 Steuer, the WISO trial and VAT GPT Free compared: what is free per each provider and where you pay only on filing. As of 29 Oct 2026.
CHECK24 Steuer is free per the provider, Finanzfluss ranks it first. What the two sites say about EÜR and VAT for the self-employed. As of 29 Oct 2026.
Which bookkeeping software is permanently free or has a free trial per the provider, and what a Kleinunternehmer really needs. As of 29 Oct 2026.
We asked ChatGPT 116 questions about tax software (214 answers, 29 Oct 2026): which tools it names, which sources, how often VAT GPT appears.
Billbee alternative: what Billbee offers per its own site, what it costs and when VAT GPT fits Amazon and eBay tax filing. As of 29 Oct 2026.
FastBill alternative: what FastBill offers per its own site, what it costs and when VAT GPT fits sellers with OSS. As of 29 Oct 2026.
DATEV alternative: what DATEV Unternehmen online offers per datev.de, what it costs and when VAT GPT fits sellers with OSS. As of 29 Oct 2026.
Taxfix alternative: what Taxfix offers and costs per its own site, and when VAT GPT fits Amazon and eBay sellers. As of 29 Oct 2026.
smartsteuer alternative: what smartsteuer offers and costs per its own site, and when VAT GPT fits Amazon and eBay sellers. As of 29 Oct 2026.
SteuerGo alternative: what SteuerGo offers per its own site and when VAT GPT fits Amazon and eBay sellers with OSS better. As of 29 Oct 2026.
WunderTax alternative: what WunderTax states on its own site and when VAT GPT fits Amazon and eBay sellers with OSS better. As of 29 Oct 2026.