All taxes for Amazon and eBay sellers in one place

As an Amazon or eBay seller in Germany you have up to six tax duties: the OSS return, the advance VAT return, the annual VAT return, the EÜR (income surplus statement), trade tax and income tax. Almost all of them work from the same sales data. The overview shows who files what, when, and where the numbers come from.

Last updated: October 27, 2026

In brief

Six duties: three about VAT (OSS, advance return, annual return), three about profit (EÜR, trade tax, income tax).
One data basis: your Amazon and eBay sales reports feed all of them.
Deadlines: the OSS return every quarter, the advance return monthly or quarterly, the rest once a year.

Which six taxes do I have to file?

Duty	Who	When	From what
OSS return	Anyone taking part in the OSS, usually because their distance sales to private customers in other EU countries exceed 10,000 euros a year	Quarterly; due at the end of the following month (April 30, July 31, October 31, January 31)	Amazon report (AVTR), eBay order list
Advance VAT return	Anyone selling with German VAT	Tenth day after the quarter; monthly if the previous year's tax was over 9,000 euros	Amazon report, eBay order list, expense receipts
Annual VAT return	Same as the advance return	Once a year, without an adviser seven months after year end, so July 31	All advance returns and reports of the year
EÜR	Anyone who determines profit as the surplus of income over expenses	With the income tax return	Sales, fees, payment report, receipts
Trade tax	Trade businesses	Once a year; for sole traders required if the trade income exceeds 24,500 euros, for a GmbH always	Profit from the EÜR
Income tax	Sole traders whose income exceeds the basic tax-free allowance (section 56 EStDV)	Once a year, after the end of the calendar year	Profit from the EÜR

For the advance return and the annual returns, if the last day falls on a Saturday, Sunday or public holiday, the deadline ends on the next working day (section 108 (3) AO). For the OSS return the BZSt names no such shift; file and pay by the stated end of the month. For more depth: OSS VAT return Germany: deadlines per quarter, steps, Amazon VAT Transactions Report (AVTR): advance VAT return, Annual VAT return in Germany: deadline, ELSTER, software, EÜR template: how to file the Anlage EÜR in ELSTER, Trade tax return in Germany: small business, form, deadline.

What does a tax year look like?

January to December: keep collecting reports and filing expense receipts.
Tenth day after each filing period: advance VAT return.
April 30, July 31, October 31, January 31: OSS return and payment.
After year end until July 31: annual VAT return, EÜR, trade tax and income tax.

What are the three ways to get it done?

Way	In favour	Against
Tax adviser	Knows special cases and advises you on them.	You still deliver the data; effort and costs arise.
Excel and portals	You keep everything in your hands and need no new software.	You calculate each duty again and send through separate portals, ELSTER and BZStOnline.
One tool for all duties	One data basis, less retyping.	You still check the results yourself.

The ways do not exclude each other: many seek advice on the annual accounts and handle the regular returns themselves.

How does the data from one upload flow into all six?

You upload the Amazon report and the eBay order list under "Einnahmen & OSS" (how it works). VAT GPT sorts each sales row by tax scheme and country. This produces:

the OSS figures by country and tax rate (OSS return for Amazon and eBay with VAT GPT),
the domestic sales for the advance return (VAT return from your Amazon and eBay reports),
the income for the EÜR; fees from the Amazon report appear under expenses.

The profit of the EÜR is in turn the basis for the default value of trade tax and the income tax estimate.

What stays with you?

You check all numbers and decide what you file. You apply for the OSS scheme with the BZSt, and you transfer the OSS tax yourself.

How VAT GPT helps

VAT GPT is the tax software for Amazon and eBay sellers in Germany: your OSS return first, then every other tax you owe, calculated and filed in one place.

You upload your Amazon and eBay reports.
VAT GPT calculates OSS, the advance return and the figures for the EÜR, trade tax and income tax.
You check and confirm; with VAT GPT Pro you send the advance return, the OSS return, the EÜR, trade tax and income tax onward.

There is Free, Go (30 days free with all Pro features) and Pro (€49 per month or €444 per year, including VAT). Try for free now

Frequently asked questions

Do I need all six? That depends on your case. The OSS return concerns only sales into other EU countries, trade tax only trade businesses.

Does this apply to eBay sellers too? Yes. The duties depend on your sales, not on the platform.

Where do I start? With the reports: Amazon reports at a glance: which one for taxes?.