Amazon Ads and VAT in Germany: what to check on the invoice

Whether you pay VAT on Amazon advertising costs is shown by your advertising invoice. If German VAT is on it and the issuer is established in Germany, that VAT is input VAT for you when you are subject to standard taxation. If the invoice comes from a business in another EU country, you owe the VAT yourself (reverse charge, section 13b UStG) and deduct it as input VAT in the same return; this also applies if that business shows German VAT anyway. In its guide to advertising taxes, Amazon says it charges VAT on ad fees under certain conditions, and that a VAT ID stored in your account matters.

Last updated: 27 October 2026

In brief

The invoice decides: if an issuer established in Germany shows German VAT, you deduct it as input VAT if you hold an invoice issued under sections 14, 14a UStG (section 15 (1) sentence 1 no. 1 UStG). In the German VAT return it goes in line 38 (code 66).
Issuer from the rest of the EU: you owe the VAT as the recipient (section 13b (1) and (5) UStG), even if German VAT is shown on the invoice, declare it in line 30 (codes 46 and 47) and deduct it in line 41 (code 67).
VAT ID in your ad account: according to Amazon, VAT on ad fees depends among other things on whether you gave Amazon a valid number. If you have one, store it.
Small businesses: no input VAT deduction for services you use for VAT-exempt turnover (section 15 (2) sentence 1 no. 1 UStG). You still owe tax under section 13b (5) UStG: you declare it in a VAT return for that period and cannot deduct it (section 18 (4a), section 15 (2) sentence 1 no. 1 UStG).

Do I have to pay VAT on Amazon advertising?

That depends on who issues the invoice, and you read that from the invoice. The background: a service supplied to a business for its business is treated as supplied at the place from which the recipient runs the business (section 3a (2) sentence 1 UStG). If you run your business from Germany, an advertising service to you counts as supplied in Germany, wherever Amazon bills it from.

What happens next depends on the invoice:

German VAT is on the invoice and the issuer is established in Germany: you pay it with the invoice amount to Amazon and get it back as input VAT.
No VAT is on the invoice and the issuer is established in the rest of the EU: the tax on a service under section 3a (2) UStG arises at the end of the return period in which the service was performed (section 13b (1) UStG), and you owe it as a business (section 13b (5) UStG). You declare it and deduct it; the net effect is zero if you are entitled to deduct input VAT.
German VAT is on the invoice and the issuer is established in the rest of the EU: only the tax legally owed for the service is deductible (section 15 (1) sentence 1 no. 1 UStG), and here you owe it (section 13b (5) UStG). You declare and deduct it as for an invoice without VAT; you do not also deduct the amount shown. Ask Amazon for a corrected invoice and store your VAT ID.

The guide does not say which Amazon company appears on your advertising invoice. Read the issuer's name and registered office from the invoice.

What is on an advertising invoice?

Amazon says your advertising invoice may show further charges besides the campaign fees. The guide separates two kinds:

Statutory ad fees: according to Amazon, these can apply where local digital services taxes or other rules exist, and they are added to the subtotal of your invoice. They are not a VAT line. Discuss their tax treatment with your tax adviser.
Indirect tax on sponsored ad fees: this is the VAT on the advertising service itself.

So read the invoice line by line: what is net, what is tax, what is a statutory fee.

When does Amazon charge VAT on ads?

According to Amazon, some countries have introduced rules for electronically supplied services, and where the law requires it, Amazon charges VAT on digital advertising under those rules. In general, Amazon says, this applies when two criteria are met:

the advertiser has not given Amazon a valid VAT identification number, and
the advertiser is established in a country that has introduced rules for electronically supplied or remote services.

Amazon adds that it charges the standard VAT rate of the country where you live or have your registered office if no VAT ID is stored in your account, and that you should register your tax ID in your account to receive correct invoices. For sellers, Amazon points to Seller Central; the way is shown in Amazon: add your VAT ID in Seller Central.

Amazon itself names one limit: in certain countries it may have to charge VAT even when a VAT ID is stored. The guide does not say whether that applies to your country. For questions about your invoice, Amazon refers to its support teams.

How do you enter advertising costs in the VAT return?

Invoice	VAT return
With German VAT, issuer in Germany	Input VAT in line 38 (code 66)
Issuer in the rest of the EU (with or without VAT shown)	Tax base in code 46 and tax in code 47 (line 30); deductible input VAT in code 67 (line 41)

In this case you calculate the tax yourself: ELSTER states that you calculate the tax yourself using the applicable rate. If the issuer is established outside the EU, ELSTER places the service not in line 30 but in line 32 (codes 84 and 85); you still enter the deduction in line 41. The full sequence: Entering input VAT in the German VAT return.

Example with invented figures: an advertising invoice from an issuer in Germany shows 100.00 euros net and 19.00 euros VAT (19 percent, section 12 (1) UStG). The 19.00 euros go in code 66. If the same invoice arrives without tax from an issuer in the rest of the EU, you declare 100.00 euros in code 46 and 19.00 euros in code 47 and deduct 19.00 euros in code 67.

What must the invoice contain for the input VAT deduction?

Deducting VAT shown on an invoice requires that you hold an invoice issued under sections 14, 14a UStG (section 15 (1) sentence 1 no. 1 UStG). The mandatory details in section 14 (4) UStG include the full name and address of the supplier and the recipient, the date of issue, the invoice number, the extent and type of the service, the net amount, and the tax rate and tax amount. The complete list: Invoice: mandatory details under section 14 UStG. For an invoice without tax, check whether the issuer and its details fit a service under section 13b UStG; the basics are in Reverse charge under section 13b UStG.

Small businesses

If you apply the small business scheme, your turnover is VAT-exempt where total turnover was at most 25,000 euros in the previous calendar year and stays at most 100,000 euros in the current year (section 19 (1) sentence 1 UStG). Tax on services you use for VAT-exempt turnover is excluded from the input VAT deduction (section 15 (2) sentence 1 no. 1 UStG). The VAT on the advertising invoice then stays a cost. If you are a small business and receive an advertising invoice from an issuer in the rest of the EU, you still owe the tax; ELSTER refers to the tax amounts you owe as a small business under section 13b (5) UStG in its notes on lines 30 to 32. Section 19 (1) sentence 2 UStG leaves section 18 (4a) UStG untouched: you file a VAT return, but only for the periods in which this tax has to be declared. You cannot deduct this tax (section 15 (2) sentence 1 no. 1 UStG); it adds to your advertising costs. For your case, ask your tax adviser.

Common mistakes

Not looking at the advertising invoice. You need the invoice to deduct VAT shown on it (section 15 (1) sentence 1 no. 1 UStG), and the issuer named on it shows you whether reverse charge applies.
Mixing up statutory ad fees and VAT. Amazon lists them as a separate kind of charge; they are not the tax amount of the invoice.
Reporting nothing for an invoice without tax. If it comes from an issuer in the rest of the EU, you owe the tax yourself.
Not storing the VAT ID. According to Amazon, whether VAT is charged on ad fees depends on whether a valid number was given.

How VAT GPT helps

VAT GPT is the tax software for Amazon and eBay sellers in Germany: your OSS return first, then VAT, EÜR, trade tax and income tax, calculated and filed in one place.

You upload your Amazon and eBay CSV reports, and VAT GPT breaks the VAT down for Germany and the EU (OSS).
You upload invoices, and VAT GPT reads amounts, countries and tax rates with AI; you check and confirm.
From the figures, VAT GPT prepares the VAT return (monthly or quarterly).

With VAT GPT Pro you send the VAT return and the EÜR 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

Frequently asked questions

Do I have to pay VAT on Amazon advertising? It depends on the invoice. If German VAT is on it and the issuer is established in Germany, you pay it with the invoice amount and deduct it as input VAT. If the issuer is in the rest of the EU, you owe it yourself (section 13b (1) and (5) UStG), even if German VAT is shown on the invoice.

Can I deduct input VAT from the Amazon advertising invoice? Yes, if you are subject to standard taxation, the service is for your business and you hold an invoice issued under sections 14, 14a UStG (section 15 (1) sentence 1 no. 1 UStG); with reverse charge, section 15 (1) sentence 1 no. 4 UStG applies.

Where do I enter Amazon advertising costs in the VAT return? With German VAT from an issuer in Germany: line 38 (code 66). From an issuer in the rest of the EU: line 30 (codes 46 and 47) and line 41 (code 67).

Why does Amazon charge me VAT on ads? According to Amazon, generally when no valid VAT ID was given and the advertiser's country has rules for electronically supplied services.

Is the advertising invoice the same document as the selling-fee invoice? The guide treats the advertising invoice as its own invoice. How selling fees are billed is covered in Deducting Amazon fees: input VAT.

Can a small business deduct input VAT from the advertising invoice? No, to the extent you use the service for VAT-exempt turnover (section 15 (2) sentence 1 no. 1 UStG). This also applies to the tax you owe yourself under reverse charge.