Upload Amazon and eBay reports to VAT GPT

You upload the Amazon VAT transactions report (AVTR) and the eBay order list as CSV files under "Einnahmen & OSS" (Income & OSS) in VAT GPT. VAT GPT recognises which platform a file comes from and assigns each sales row to a country. Afterwards you check the totals.

Last updated: 29 October 2026

In brief

Where: the "Einnahmen & OSS" menu, the block "CSV-Upload", several files at once.
Detection: VAT GPT reads the header row to see whether a file is from Amazon or eBay.
Period: an Amazon report covers up to 93 days, an eBay order list 1 to 90 days. A quarter of 91 or 92 days needs two eBay downloads.
Afterwards: you check the totals by country before anything goes to the tax office or the BZSt.

Which files do I need first?

From Amazon you need the VAT transactions report as CSV, described in Download your Amazon VAT report for Germany. At the download Amazon offers "Request .csv Download" and "Request .txt Download"; choose the CSV version. From eBay you need the order list as CSV, see Download your eBay transaction report: step by step. If the buyer VAT ID on Amazon is invalid, see Amazon buyer's VAT ID is invalid: who pays the VAT?.

Download the reports for the period you have to file. The columns are explained in Amazon VAT report (AVTR): all columns explained and eBay report columns explained for your taxes.

What this means for you: Download the Amazon VAT transactions report as CSV and the eBay order list for the period you have to file.

How many files is that for one quarter?

Both platforms limit how many days a single report covers. Amazon allows at most 93 consecutive days for the AVTR; for the eBay order list you choose between 1 and 90 days. A quarter has 90 to 92 days. An example for the third quarter of 2026, July 1 to September 30, which is 92 days:

Platform	Download	Period	Days
Amazon	one AVTR	July 1 to September 30	92
eBay	order list 1	July 1 to August 31	62
eBay	order list 2	September 1 to September 30	30

The Amazon report fits, 92 days against a limit of 93. You split the eBay list into two downloads because 92 days is more than 90. You select all three files together. According to Amazon the report for September is available from October 3, because reports are ready on the third day of the following month. Amazon lists as a check that the end date is not in the current month. Annual sales are covered in Annual sales on Amazon and eBay: which report shows them.

What this means for you: Count the files per quarter before you start; a quarter of 91 or 92 days needs two eBay downloads.

Where do I upload the files?

Open "Einnahmen & OSS" in the menu.
At the top, under "Meldezeitraum auswählen" (choose reporting period), pick the year and quarter whose totals you want to see.
Go to the block "CSV-Upload". The fields "Rechnungen hier ablegen" (drop invoices here) above it are meant for invoices.
Drag the CSV files onto the field "CSV-Tabellen hier ablegen" (drop your CSV tables here) or click "Dateien auswählen" (choose files). You can select several files at once, for example the Amazon report and the two eBay lists together.
Wait until the summary below reloads.

What this means for you: Upload several files at once in "Einnahmen & OSS" under the right period.

What happens after the upload?

VAT GPT checks the header row. If it contains the column TAXABLE_JURISDICTION, VAT GPT treats the file as an Amazon report. If it contains the column Verkaufsprotokollnummer, it treats it as an eBay list.

Then this happens:

Year and quarter follow the earliest transaction date in the file. Choose the period at the download so that it starts with the quarter.
Each sales row is sorted by tax scheme and country: rows with UNION-OSS go into the OSS figures, rows with REGULAR and the country Germany are domestic sales.
Fee rows from the Amazon report are saved under expenses.
If you upload the same file again, VAT GPT rejects it as a duplicate. Single transactions that already came in through another file are skipped, with a note.
If an import fails, it is rolled back; you can upload the same file again afterwards.

An example with three rows from an Amazon report for Q3 2026 (figures for illustration):

Row in the report	Gross	Classification in VAT GPT	Net and tax
Sale to Germany, scheme REGULAR	€119.00	Domestic sale	€100.00 net, €19.00 VAT
Sale to France, scheme UNION-OSS	€120.00	OSS figures, country France	€100.00 net, €20.00 French VAT
Fee row (SALES_CHANNEL = AMAZON_FEE)	€15.00	Expenses	no sales row

The first row belongs in your advance return, the second in the OSS return, the third in your expenses. You then see the totals by country in the "Länderaufschlüsselung" (breakdown by country).

What this means for you: Let VAT GPT recognise the platform from the header row and read its notes about skipped or duplicate rows.

Which notes does VAT GPT show after the upload?

After the upload VAT GPT tells you when it handled a row differently from usual. The notes give a number that you compare with your report.

Note	What it means
"Diese Datei existiert bereits im System" (this file already exists)	VAT GPT already knows the file name or the content. Upload the right file.
"… Transaktion(en) existieren bereits im System (aus einem anderen Upload)" (transactions already exist from another upload)	The same transactions came in through another file, for example because two reports overlap. They are not counted twice.
"… Zeilen sind in dieser Datei vollständig identisch" (lines are identical in this file)	Same order number, shipment ID and product ID; the line counts once.
"… Zeilen übersprungen: TAXABLE_JURISDICTION leer" (rows skipped, TAXABLE_JURISDICTION empty)	Amazon rows without a tax country are skipped. Look them up in your report.
"… Zeilen konnten nicht sicher gelesen werden (Anführungszeichen im Text)" (rows could not be read safely, quote mark in the text)	A quote mark in the text made the row unsafe to read. It is not imported.
"… Zeilen ohne gültiges Datum" (rows without a valid date)	These rows are not imported.
Listing titles "nicht sicher einer Kategorie (Lebensmittel/Tierfutter/Bücher) zugeordnet" (not confidently classified: food, pet food, books)	For eBay lists VAT GPT books such titles at the standard VAT rate as a precaution and names up to five of these titles. Check them.

What do I see as the result?

The "Einnahmen & OSS" page shows the "USt-Zusammenfassung (Einnahmen)" (VAT summary) and the "Länderaufschlüsselung" (breakdown by country). Below that you find "EU Countries (OSS)" and "Nicht-EU-Länder" separately. A separate block is called "Innergemeinschaftliche B2B-Lieferungen (ZM)". For your profit calculation, see EÜR for Amazon and eBay sellers with VAT GPT.

For Amazon, each report holds the goods transactions of the report month and the fees of the previous month. The column ACTIVITY_PERIOD shows which month a fee belongs to; you recognise fee rows by SALES_CHANNEL = AMAZON_FEE.

How the numbers continue is covered in two follow-up articles: OSS return for Amazon and eBay with VAT GPT and VAT return from your Amazon and eBay reports.

What this means for you: Check the result page for the VAT summary and the breakdown by country.

What stays your decision?

You check the totals against your reports, for example refunds and cancellations. You decide whether and when to file. The "Steuern" (Taxes) page lists the VAT return and the OSS return with their deadlines. To send, you use "Überprüfen & Senden" (review and send), a Pro function.

What this means for you: Check the totals against your reports and decide yourself whether and when to file.

How VAT GPT helps

Upload: You upload the Amazon report and the eBay order list as CSV.
Check: VAT GPT recognises the platform, calculates per country and tax rate and shows Germany and the EU countries (OSS) separately. You check the numbers.
Send: You confirm; with VAT GPT Pro you send the VAT return and the OSS return onward.

You register for the OSS scheme with the BZSt. There is Free, Go (30 days free with all Pro features) and Pro. Try for free now

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

Frequently asked questions

Can I upload Amazon and eBay together? Yes. You can select several CSV files in one go.

Do I have to edit the file in Excel first? No. Upload it unchanged.

My order of September 30 is missing from the report for the third quarter. Why? The AVTR sorts a sale by its completion date, which for sales is the shipping date, not the order or payment date. According to Amazon an order placed on September 30 and shipped on October 1 appears in the October report, so in the file for the fourth quarter.

An order is not shipped yet. Is it in the report? According to Amazon it appears in the report for the month of shipping. A refund in progress appears in the report for the month in which it is completed.

Why are the VAT columns in my Amazon file empty? According to Amazon, without the VAT Calculation Service (VCS) the report shows the gross price and you calculate the VAT yourself. If you activate VCS later, that does not fill the columns for older data.

Can I upload the same file again if the import failed? Yes. A failed import is rolled back, so it does not block the file.