Amazon seller: which taxes do you pay to the tax office, and when?

Selling on Amazon: what goes to the tax office, and when? Outside the small business scheme, you calculate VAT in the advance return and pay by the tenth day after the period (§ 18 (1) UStG). Income tax advance payments, once set, are due on 10 March, 10 June, 10 September and 10 December (§ 37 (1) and (3) EStG).

Last updated: 27 October 2026

In short

Return period: calendar quarter; calendar month if last year's tax was above €9,000 (§ 18 (2) UStG).
Trade tax: The municipality levies it; for natural persons, €24,500 of trade income stays out (§ 11 (1) GewStG).
Annual returns and late payment: generally seven months after year end; paying late costs 1 percent per month begun.

When and how do I pay VAT?

You calculate the VAT yourself: the business submits an advance return in the officially prescribed data format through the official interface by the tenth day after the end of each advance-return period, and calculates the tax for the period itself. The advance payment is due on the tenth day after the period ends and must be paid by then (§ 18 (1) UStG). On application the tax office extends both deadlines by one month (Dauerfristverlängerung, § 46 UStDV); monthly filers pay a special advance payment of one eleventh of the previous year's advance payments for it (§ 47 (1) UStDV).

The advance-return period is the calendar quarter. If the tax for the previous calendar year was more than €9,000, the calendar month is the period; if it was no more than €2,000, the tax office can release you from advance returns and advance payments (§ 18 (2) sentences 1 to 3 UStG). If you start your activity in the current calendar year, for the tax periods 2021 to 2026 the expected tax of the current year decides; if you worked only part of the previous year, you convert the actual tax into an annual figure (§ 18 (2) sentence 6 UStG). More: advance VAT return for Amazon sellers.

After the calendar year you also submit a tax return in which you calculate the tax for the year yourself (§ 18 (3) UStG). If it differs from the sum of your advance payments, the difference in favour of the tax office is due one month after the return is received (§ 18 (4) UStG).

Sales to other EU countries that you report under OSS are not paid with the advance return. Under OSS the tax is due on the last day of the month following the taxation period (§ 18j (4) UStG); more in OSS return for online sellers and Amazon OSS VAT.

When do I pay income tax?

Taxpayers must make advance payments of income tax on 10 March, 10 June, 10 September and 10 December on the tax they are expected to owe for the current year (§ 37 (1) EStG). The tax office sets them by a notice and generally bases them on the income tax of the last assessment (§ 37 (3) EStG). Advance payments are set only if they amount to at least €400 per calendar year and at least €100 for a due date (§ 37 (5) EStG).

The income tax return for a calendar year must, unless tax laws say otherwise, be filed no later than seven months after the end of the calendar year (§ 149 (2) AO). You work out your income and expenses as a seller in the EÜR: create the EÜR in ELSTER.

How does trade tax work?

For trade tax, a base amount (Steuermessbetrag) is set first (§ 14 GewStG); the municipality then applies its multiplier (Hebesatz), sets the tax and collects it (§ 16 (1) GewStG). For natural persons and partnerships, trade income is reduced by an allowance of €24,500 (§ 11 (1) GewStG); the base rate is 3.5 percent (§ 11 (2) GewStG). How the return works: trade tax return in Germany.

Who counts as a small business owner?

As a small business owner your turnover is tax-exempt if the total turnover was no more than €25,000 in the previous calendar year and is no more than €100,000 in the current calendar year (§ 19 (1) sentence 1 UStG). The provisions on filing duties (§ 18 (1) to (4) UStG) then do not apply; § 18 (4a) UStG remains unaffected (§ 19 (1) sentence 2 UStG). If you receive a service from a business in another EU country that is taxable in Germany under § 3a (2) UStG, you owe the tax (§ 13b (1) and (5) UStG) and file advance returns for those periods and an annual return (§ 18 (4a) UStG). Income tax and trade tax remain unaffected. More: VAT return for a small business in Germany.

VAT that you owe as the recipient of a service you still pay (§ 13b (5) UStG).

What happens if I pay late?

If a tax is not paid by the due date, a late-payment surcharge of 1 percent of the rounded-down outstanding tax is due for every month begun (§ 240 (1) AO). It is not charged for a delay of up to three days; this does not apply to payment under § 224 (2) no. 1 AO (§ 240 (3) AO).

Which mistakes happen often?

Not planning for the VAT. The advance payment is due on the tenth day after the period ends (§ 18 (1) UStG).
Misjudging the advance-return period. In the year you start, for 2021 to 2026 the expected tax of the current year decides: monthly above €9,000, otherwise quarterly (§ 18 (2) sentences 2 and 6 UStG).
Mixing OSS VAT with the advance return. OSS has its own deadlines (§ 18j (4) UStG).
Forgetting income tax advance payments. Once the tax office has set them, they are due on four dates a year (§ 37 (1) EStG).
Not planning the annual returns. The deadline is generally seven months after the end of the calendar year (§ 149 (2) AO).
Ignoring a request from the tax office. Anyone the tax office asks to file must file (§ 149 (1) sentence 2 AO).

How VAT GPT helps

Your figures for the advance return come together in VAT GPT like this:

Upload: You upload your Amazon and eBay CSV reports.
Check: VAT GPT calculates VAT for Germany and OSS and creates the advance return, monthly or quarterly. You see what you pay or get back before you send it.
Send: With VAT GPT Pro you send the advance VAT return and the OSS return via ELSTER, as well as EÜR, trade tax and income tax.

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

Frequently asked questions

Do I have to pay the VAT to the tax office myself? Yes: the business calculates the tax in the advance return itself and pays it by the tenth day after the period ends (§ 18 (1) UStG), one month later with a permanent extension (§ 46 UStDV).

How often do I pay VAT? Quarterly; monthly if the tax in the previous year was more than €9,000. If it was no more than €2,000, the tax office can release you from advance returns (§ 18 (2) UStG).

When are income tax advance payments due? On 10 March, 10 June, 10 September and 10 December, once the tax office sets them (§ 37 (1) and (3) EStG).

Do I pay VAT as a small business owner? Not on your own sales, as long as you stay within the €25,000 and €100,000 limits (§ 19 (1) UStG). If you owe the tax as the recipient, for example for a service from a business in another EU country, you still pay it (§ 13b (5), § 18 (4a) UStG).

From when do I pay trade tax? For natural persons and partnerships only on trade income above €24,500 (§ 11 (1) GewStG).

What does a late payment cost? 1 percent of the rounded-down outstanding amount for every month begun, nothing for a delay of up to three days (§ 240 AO).