Amazon tax ID (TIN): which number German sellers enter

Amazon asks you for a "TIN" (Tax Identification Number)? In the tax interview, Amazon's guide says it serves the US tax forms IRS W-9, W-8 and 8233. For the reporting of platform sellers to the Federal Central Tax Office (BZSt), the BZSt names the IdNr. and the tax number as the tax identifier; a VAT ID is added if you have one. The Amazon pages we opened do not assign the German numbers to individual fields.

Last updated: 27 October 2026

In brief

Interview: The guide describes the tax interview for US forms. A foreign TIN "issued by your local tax authority" goes "in the corresponding field".
Platform report: If the platform has a reporting duty and you are a reportable seller, it reports every tax identification number issued to you and, where one exists, the VAT identification number (section 14(2) and (3) PStTG), to the BZSt or to the authority of another EU member state (section 13(2) PStTG).
Spelling: Amazon warns against typing errors and wrong numbers; they can lead to an invalid tax form.

When does Amazon ask for a TIN?

The term appears on two different occasions that are easily mixed up.

The first is the tax interview. Amazon describes it in the "Tax Information Interview Guide". The guide gives as its purpose "to obtain the information needed to complete an IRS W-9, W-8 or 8233".

The second is the reporting of platform sellers to the BZSt under the Platform Tax Transparency Act (PStTG, also called DAC7). Whether and when a platform reports you is explained in DAC7 reporting: what platforms tell the tax office about sellers. This text is only about the numbers.

Amazon defines the number on its tax page for sellers: "A tax identification number is the tax identification number officially issued by the country in which the seller's business is resident." For a business in Germany, that is a German number.

What does Amazon's tax interview guide say?

The guide follows US tax law. It has several passages on the TIN that can matter to you:

Choice: Pick one of the four answer options to say whether you have a US TIN, a foreign (non-US) income tax identification number, both or neither.
Foreign number: If you have a foreign (non-US) income tax identification number issued by your local tax authority, you enter it in the corresponding field.
Name: The TIN you give must match the name you use for correspondence with the IRS and/or your local tax authority.
Accuracy: Take care not to make spelling mistakes or enter wrong tax identification numbers, as this can lead to an invalid tax form.
Changes: You must tell Amazon about changes to your tax details by completing the tax questionnaire again if the change could invalidate your W-9 or W-8.

What your answers mean for US taxation is in the guide and with the US tax authority, the IRS.

Tax ID, tax number, VAT ID: which number is which?

Germany has three numbers that appear on Amazon, in ELSTER and on invoices:

Number	Who issues it?	How do you recognise it?	Role in the platform report
Tax ID (IdNr.)	Federal Central Tax Office	eleven digits, valid permanently, does not change when you move	every tax identification number issued (section 14(2) no. 3 PStTG)
Tax number (Steuernummer)	your tax office, per case	on a tax notice at the top left, after the word "Steuernummer"	named by the BZSt as tax identifier ("IdNr, Steuernummer")
VAT ID (USt-IdNr.)	Federal Central Tax Office	can be shown on invoices instead of the tax number (section 14(4) no. 2 UStG)	where one exists (section 14(2) no. 4 PStTG)

ELSTER says expressly: "The tax number is independent of the identification number and should not be confused with it." The difference, with sources, is in Tax number or tax ID: what is the difference?.

If you are a company rather than a sole trader, the platform also reports the commercial register number (section 14(3) PStTG). How to get a tax number if you do not have one yet is in How to apply for a German tax number.

Where do you enter the VAT ID?

The VAT ID belongs in your seller account; the path in Seller Central is shown in Amazon: add your VAT ID in Seller Central. Amazon writes on its tax page: "We cannot accept VAT identification numbers that do not match your registered company name." How to enter the numbers at eBay and Etsy is in eBay: enter your tax number and Etsy: give your tax number.

What does a platform operator report with your number?

If a platform has a reporting duty and you are a reportable seller, it reports by 31 January of the following year (section 13(1) PStTG). For natural persons, section 14(2) PStTG includes among other things: first and last name, address, date of birth, "every tax identification number issued to the seller" with the member state that issued it and, where one exists, the VAT identification number. If there is no tax identification number, the platform reports the place of birth.

The BZSt also states your part: "You are obliged in these cases to identify yourself sufficiently to the platform." If you do not cooperate, the operator must remove you from the platform after notices and warnings or withhold your outstanding payment.

Common mistakes

Mixing up tax ID and tax number. They are two different numbers from two different offices.
Entering a different name than at the authority. The TIN must fit the name you use with your tax authority, and the VAT ID must fit the company name in the seller account.
Not renewing the interview after a change. The guide asks for the new questionnaire if the change could invalidate your W-9 or W-8.
Leaving out an existing VAT ID. The PStTG provides for it in the report if you have one.

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.

If you do not have a tax number yet, you fill in the registration questionnaire for sole proprietors (Fragebogen zur steuerlichen Erfassung) in VAT GPT and send it to the tax office.
You upload your Amazon and eBay CSV reports, and VAT GPT breaks the VAT down for Germany and the EU (OSS).
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

Which number is the TIN for a German seller? Amazon names the tax identification number issued by the country of residence. For the platform report, the BZSt names the IdNr. and the tax number.

Is the TIN my VAT ID? Under the PStTG they are separate items: the tax identification number and, where one exists, the VAT identification number (section 14(2) no. 3 and 4 PStTG).

Do I have to fill in US forms? The guide names the forms IRS W-9, W-8 and 8233 as the purpose of the interview. The interview shows which questions you get.

Where do I find my tax ID? According to the BZSt, usually in your income tax notice or on your wage tax statement. Otherwise you request it again from the BZSt by form or letter; for data protection reasons it is only sent by letter.

Does my tax ID change when I move? No. According to the BZSt it does not change through a move, a change of name or a change of marital status.

What if I do not give the platform my number? According to the BZSt, the operator must remove you from the platform after notices and warnings or withhold your outstanding payment.