W-IdNr business ID for Amazon and eBay sellers: what changes and what does not

You got a letter from the Federal Central Tax Office (BZSt) or an ELSTER email about a "Wirtschafts-Identifikationsnummer" (business identification number, W-IdNr), or eBay is asking for it. In short: the BZSt assigns the W-IdNr by itself, and you do not apply for it. It does not replace your VAT ID (USt-IdNr): the BZSt says the VAT ID stays necessary for cross-border trade in goods and services in the EU. If you had a VAT ID by 30 November 2024, your W-IdNr is that number plus "-00001". eBay asks for the W-IdNr as part of its DAC7 reporting and generates it itself from your verified VAT ID. Amazon does not name it on the pages we checked.

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: October 27, 2026

In brief

No application: the BZSt assigns the W-IdNr "without an application", in stages since November 2024 (BZSt page, as of 10 September 2026; section 139c AO).
Not a replacement for the VAT ID: you still need the VAT ID for business in the EU, and you still apply for it separately (BZSt).
eBay: the W-IdNr appears in the DAC7 request. eBay generates it automatically once your VAT ID is verified and asks you to check it (eBay help).
Amazon: the saved Amazon pages do not mention the W-IdNr; Amazon points to the VAT ID in Seller Central.

What is the W-IdNr and who assigns it?

The W-IdNr is a number the tax authorities use to identify people in business. The law regulates it in section 139c AO: it is assigned "at the request of the competent tax authority", starts with the letters "DE" and may be assigned only once. The BZSt page says that every person in business is assigned a W-IdNr by the BZSt without an application, since November 2024. An application is "neither necessary nor possible".

It is assigned in stages:

Stage 1 (since November 2024): people in business who must file an annual VAT return or fall under the small-business scheme (section 19 UStG).
Stage 2 (from the 4th quarter of 2026): those subject to corporation tax and those who must file a separate (and uniform) assessment return.
Stage 3 (from the 4th quarter of 2027): everyone who has not received one yet.

If you have not received a notice yet, the BZSt says this has no disadvantages; entering the W-IdNr on tax return forms is optional until the first allocation is complete.

What this means for you: Expect the W-IdNr to arrive from the tax authorities without an application, and wait for the notice.

What does it look like, and how does it relate to the VAT ID?

The W-IdNr consists of the letters "DE", nine digits and a five-digit distinguishing feature. The first business activity is usually given "00001". The BZSt gives an example: VAT ID DE123456789 becomes W-IdNr DE123456789-00001.

This means:

If you already had a VAT ID by 30 November 2024, it corresponds to your W-IdNr. You get no separate notice in this case; the change was announced publicly in the Federal Tax Gazette (BZSt).
If you had no VAT ID, or you are starting a new business, the W-IdNr arrives in your ELSTER mailbox; if you have named an authorised recipient, such as your tax adviser, it goes to that person (BZSt).
The VAT ID stays "necessary for cross-border trade in goods and services within the EU". Applying for it separately is "still necessary as before, despite the allocation of the W-IdNr" (BZSt). How you get one: Apply for a VAT ID in Germany.
For now the tax number keeps its function; you file tax returns "as usual with the tax number". After a transition phase the W-IdNr is to replace the tax number (BZSt). The difference is explained in Tax number vs tax ID in Germany.

What this means for you: If you already had a VAT ID, your W-IdNr is the same number plus "-00001".

What does eBay ask for?

eBay names the W-IdNr on its help page about DAC7 reporting (the German Platform Tax Transparency Act). It says:

For natural persons (the page counts "sole proprietors without a W-IdNr" among them), eBay collects the tax identification number (IdNr), 11 digits.
For legal entities, for example a GmbH, eBay collects the W-IdNr or the tax number. eBay gives the format as "DE123456789-00001".
On the W-IdNr eBay writes that it is generated automatically as soon as eBay has verified your VAT ID. You then get an email in which you can check the number and correct it if it is wrong. If no W-IdNr has been assigned yet, you give your tax number.
eBay reports to the tax authority if you are resident in the EU and, within a calendar year, your earnings from eBay sales (after fees, commissions and taxes) reach at least EUR 2,000 or you complete at least 30 transactions. If the number is missing from your account, a banner appears in your seller dashboard (Verkäufer-Cockpit) once your sales reach EUR 2,000 or you complete 30 transactions; you also get an email.
If you must provide the number and do not, "payments may be withheld or your seller rights restricted" for your eBay account.
eBay itself points out that the IdNr, the W-IdNr and the tax number are not the VAT ID.

So at eBay the W-IdNr does not replace the VAT ID you enter for selling: eBay VAT ID in Germany. What is behind the DAC7 report: DAC7 platform reporting for sellers.

What this means for you: Enter what eBay asks for on its DAC7 page, and keep your VAT ID where eBay asks for it.

What does Amazon ask for?

The Amazon pages we saved for this article do not name the W-IdNr. On its "tax information" page for sellers, Amazon points to the VAT ID in Seller Central (question: "Where can I add a VAT ID in Seller Central?"). So keep entering your VAT ID: Add your VAT ID in Amazon Seller Central. If Amazon explicitly asks you for the W-IdNr, follow what your account shows. Menu names change; the help in your own account applies.

What this means for you: Keep entering your VAT ID in Amazon Seller Central unless Amazon explicitly asks for the W-IdNr.

Where do you find your W-IdNr?

The BZSt names two routes:

You had a VAT ID by 30 November 2024: with "-00001" at the end it is your W-IdNr. If you no longer have the VAT ID to hand, you can trigger a new notice of the W-IdNr on the BZSt page.
You had no VAT ID: the notice arrives in your ELSTER account or, if you have named an authorised recipient, goes to that person. According to the BZSt, the fastest way is to choose "consent to electronic notification" under "Forms and services" after logging in. Without consent it can take "usually several months".

If an email from ELSTER comes with it and you suspect spam, look directly in your ELSTER mailbox. The BZSt says you do not need to click a link in the email.

What this means for you: Find your W-IdNr through your old VAT ID or wait for the notice, and be careful with spam.

And for the OSS?

For OSS registration, the BZSt still asks for the VAT ID: businesses must apply for participation "stating their VAT identification number". The W-IdNr changes nothing about that on the BZSt page. How registration works: OSS registration in Germany.

What this means for you: Keep using the VAT ID for the OSS registration.

Common mistakes

Entering the W-IdNr instead of the VAT ID. For selling on the marketplace and in EU trade, the VAT ID stays the one that counts.
Mixing up the tax ID and the W-IdNr. The tax ID has eleven digits, the W-IdNr starts with "DE".
Waiting for a letter although you already had a VAT ID by 30 November 2024. Then you get no separate notice.
Leaving eBay's number unchecked. eBay generates it itself and asks you to check it.

What this means for you: Do not enter the W-IdNr instead of the VAT ID, and do not mix it up with the tax ID.

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

The VAT GPT method has three steps:

Upload: You upload your sales reports (for example Amazon or eBay CSV files) and your invoices. The AI reads amounts, countries and tax rates.
Check: VAT GPT calculates your returns from this data and flags invoices with low confidence for manual review. You check and confirm.
Send: With VAT GPT Pro, the VAT returns and the other returns go through ELSTER to the tax office, the OSS return directly to the BZSt.

You import your Amazon and eBay reports.
VAT GPT splits the VAT for Germany and the EU (OSS) and creates the VAT return, the EÜR and other tax returns.
With VAT GPT Pro you send them through ELSTER, and the OSS return to 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

Do I have to apply for the W-IdNr? No. The BZSt assigns it without an application; applying is "neither necessary nor possible".

Does the W-IdNr replace my VAT ID? No. The VAT ID stays necessary for cross-border trade in the EU and must still be applied for separately (BZSt).

How do I find my W-IdNr? With a VAT ID from before 30 November 2024: the VAT ID plus "-00001". Otherwise in your ELSTER mailbox.

Does eBay ask for the W-IdNr? Yes, as part of DAC7 reporting. For legal entities eBay collects the W-IdNr or the tax number, and generates the W-IdNr from your verified VAT ID.

Does Amazon ask for the W-IdNr? It is not on the Amazon pages we saved. Amazon points to the VAT ID in Seller Central.