Tax adviser for Amazon FBA: what one does and what you can do yourself

The law does not require a tax adviser for Amazon FBA, but one can take a lot off your hands. That covers the VAT return, the OSS return, the profit calculation and, with stock in other countries, the registration questions. Some things you can do yourself; joining the OSS scheme, for instance, runs directly through the BZSt. This page shows who may help in tax matters at all, what an adviser does in everyday FBA, what you can manage alone and which eight questions to ask before you sign.

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: 29 October 2026

In brief

Who may help: Business-like help in other people's tax matters may only be given by authorised persons, without limit for example tax advisers, lawyers and auditors (sections 2 and 3 StBerG).
Typical FBA tasks: advance VAT returns, annual return, OSS return, profit calculation, questions on stock in other EU countries.
You can do yourself: your own tax return is not another person's matter; you submit the OSS registration and the returns electronically.
What matters: whether your adviser knows OSS and Amazon reports. The eight questions below help you settle that before hiring.
Cost: this page deliberately names no prices; they depend on adviser, scope and effort.

Who may help in tax matters?

Business-like help in tax matters may only be given by persons and associations authorised to do so (section 2(1) StBerG). It means any activity in other people's affairs that requires a legal check of the individual case (section 2(2) StBerG). Authorised without limit are, among others, tax advisers, authorised tax representatives, lawyers, auditors and sworn accountants (section 3 StBerG). A pure bookkeeping service that only records receipts mechanically is something different, but once it assigns accounts to receipts or gives booking instructions, that no longer applies (section 2(3) StBerG). So check in which role each provider acts.

What this means for you: Only authorised persons may help you with tax matters, so check that your adviser is authorised (§ 2 StBerG).

What does a tax adviser do for Amazon FBA?

The tasks follow from your duties as an FBA seller. The table shows them with the basis and the deadline; what your adviser actually takes on is set in the engagement. Documents are listed in Amazon and eBay documents your tax adviser needs; the tax side of removals is in Amazon FBA removals and disposals: the tax side.

Task	Basis	Deadline or measure
Advance VAT return	section 18(1) and (2) UStG	by the tenth day after the end of the period (quarter; month if the tax in the previous year was over 9,000 euros; the year you start and the next year have their own rules; with tax of 2,000 euros or less in the previous year the tax office can exempt you)
Extension of the deadline	section 46 UStDV	on request one month longer
Annual VAT return	section 18(3) UStG	return for the calendar year, you calculate the tax yourself
OSS return	section 18j(4) UStG; BZSt	quarterly by the end of the following month, also as a nil return
Goods in a warehouse in another EU country (Pan-EU)	section 3(1a) UStG	moving goods counts in principle as a supply for consideration, except for merely temporary use
Profit calculation	section 4(3) EStG	surplus of business income over business expenses, if you need not keep books and do not
Keeping invoices	section 14b UStG	eight years

On Pan-EU stock: moving your own goods to another EU country has tax consequences in Germany (section 3(1a) UStG). Whether and how you register in the warehouse country follows that country's rules. So ask before hiring who does this (question 4). More: Amazon Pan-EU: warehouses abroad.

What this means for you: Agree in the engagement which of the FBA tasks your adviser takes on, and ask before you start.

What can you do yourself?

Your own tax matters are not another person's affairs; the law restricts only help for others (section 2(2) StBerG). In practice:

OSS registration: You apply for participation electronically in the BZStOnline portal, giving your VAT ID. You also need the portal for the returns and for changes or deregistration. The way: OSS registration in Germany.
VAT return: It is sent in the officially prescribed data set through the official interface (section 18(1) UStG). You can do this yourself, for example through ELSTER: ELSTER or software.
Collecting figures: You download the Seller Central reports yourself anyway, even if an adviser evaluates them.

When an adviser pays off anyway depends on your case: stock in several EU countries, unclear special cases in the reports, letters from the tax office or a foreign authority, little time. Where software and adviser complement each other is in Tax adviser or software for online sellers. You can also read about OSS return in Germany without a tax adviser.

What this means for you: You may handle your own tax matters yourself, such as the OSS registration (§ 18j UStG), and use software and an adviser side by side.

8 questions before hiring

This is how you find out whether an adviser knows the FBA situation:

Who files the OSS return, and how does the adviser get into the BZSt portal? Participation is tied to your VAT ID and the return is sent electronically (section 18j UStG). Ask whether he files it for you or only checks it.
Does he also do nil returns? The BZSt requires one if you sold nothing in a quarter.
When does he need the figures, when do you get yours? The deadlines run on the tenth day after the VAT period and at the end of the month after the OSS quarter. Ask about the extension and by when you must deliver reports.
Who handles stock in other EU countries? Does he do the registration himself, or work with a partner in the destination country?
Which Amazon reports does he need from you, and how often? Ask for the list and the format. An adviser who serves Amazon sellers knows them.
Who answers letters from the tax office and the BZSt? And within what time does he get back to you?
What is in the engagement, what costs extra? Get the services and the way of billing in writing, without expecting a figure here.
What do I get if we part? You must keep invoices for eight years (section 14b UStG); ask how you get your documents and the returns already filed.

Also describe your situation honestly: since when you have sold, to which countries, where the goods are stored. Then you quickly see whether the answers fit your case.

What this means for you: Ask these eight questions before you hire an adviser, so you know whether they know the FBA situation.

What if your adviser seems overwhelmed?

Some sellers report that their adviser struggles with OSS or Amazon reports. You do not have to accept that, but you need not switch at once either. Take three steps:

Ask concretely: Put questions 1, 4 and 5 above in writing and ask for an answer with a date.
Protect the deadlines: The VAT return is due on the tenth day after the period, the OSS return at the end of the following month. If no answer comes, file the return yourself or get help for that case.
Decide: If answers keep failing to arrive, switching is the consequence. Question 8 shows what you need for it.

What this means for you: If your adviser seems overwhelmed, ask in writing, set a date and decide on the answers.

Common mistakes

Assuming every tax adviser knows OSS. Ask how many OSS clients he serves and who files the return.
Delivering reports after the deadline. The VAT return is due on the tenth day after the period, the OSS return at the end of the following month.
Leaving the Pan-EU stock case out of the engagement. It is often forgotten and is a point of its own.
Handing over access without agreement. Clarify beforehand which access the adviser needs.
Agreeing the engagement only verbally. Put the services in writing.

What this means for you: Ask how many OSS clients the adviser serves, deliver reports on time and put the Pan-EU stock case in the engagement.

How VAT GPT helps

VAT GPT is a tax software in the browser for online sellers, self-employed people and small businesses. It does not replace advice.

Upload: You upload your invoices. The AI reads amounts, countries and tax rates.
Check: VAT GPT calculates the OSS return for all EU countries and creates the VAT return, monthly or quarterly. You check and confirm.
Send: With VAT GPT Pro you send the OSS return directly to the BZSt and the VAT return to the tax office through ELSTER.

There is Free (basic functions, free of charge) and Go (30 days free with all Pro features). Try for free now

Not tax advice: the content does not replace individual advice.

Frequently asked questions

Do I need a tax adviser as an FBA seller? Not by law. You may file your own returns yourself. An adviser pays off mainly with stock in several EU countries and special cases.

What does a tax adviser do for Amazon sellers? Advance returns, annual return, OSS return, profit calculation and coordination on foreign warehouses, as far as the engagement says.

What can I do myself? Submit the OSS registration and the returns electronically and download the reports from Seller Central.

How do I recognise an adviser who knows OSS and Amazon? He answers the eight questions above concretely: who files the OSS return, how he handles Pan-EU stock, which reports he needs.

What does a tax adviser for Amazon FBA cost? It depends on scope and adviser. Get the services and the way of billing in writing beforehand.