Amazon seller VAT correction: refunds, invoices and filed returns

Amazon sellers correct VAT in three cases. Refund: correct for the period of the change (§ 17 (1) UStG). Too much VAT on an invoice: you owe the excess until corrected towards the customer (§ 14c (1) UStG). Filed advance return later found wrong, tax possibly understated: tell the tax office without delay and correct it (§ 153 (1) AO).

Last updated: 27 October 2026

In short

Refund/return: correct in the period of the change, not retroactively in the sales month (§ 17 (1) sentence 8 UStG).
Sale reversed: § 17 (1) applies accordingly (§ 17 (2) no. 3 UStG).
OSS: Sales to other EU countries have their own OSS return; see correcting an OSS return.

When do I correct VAT on Amazon?

Situation	Rule	What you do
Customer gets money back (refund, return)	§ 17 (1) and (2) no. 3 UStG	Correct the tax amount in the period of the change
Invoice showed too much VAT	§ 14c (1) UStG	Correct the invoice towards the customer
Advance return was wrong, too little tax declared	§ 153 (1) AO	Report it to the tax office without delay and correct it

What applies to refunds and returns (§ 17 UStG)?

If the tax base for a taxable supply has changed, the supplier must correct the tax amount owed for it (§ 17 (1) sentence 1 UStG). You make the correction for the tax period in which the change occurred (§ 17 (1) sentence 8 UStG). So if you file monthly and refund in March a sale made in February, you offset the tax in the advance return for March and do not change the return for February.

The same applies accordingly if a taxable supply is reversed (§ 17 (2) no. 3 UStG). A return where you repay the purchase price is the typical case.

According to Amazon, the Amazon VAT Transactions Report (AVTR) lists, among other things, sales, refunds and returns. For refunds and returns it has two sets of country columns: DEPARTURE_COUNTRY and ARRIVAL_COUNTRY show departure and arrival country of the current transaction, SALE_DEPART_COUNTRY and SALE_ARRIVAL_COUNTRY those of the original sale. That shows you from which country and to which country the original sale went. How to use the report for your return: Amazon VAT report and the German VAT return.

What applies to too much VAT on an invoice (§ 14c UStG)?

If you showed a higher tax amount on an invoice than you owe under the law, you also owe the excess (§ 14c (1) sentence 1 UStG). If you correct the tax amount towards the recipient, § 17 (1) applies accordingly (§ 14c (1) sentence 2 UStG). How Amazon invoices arise and what they must contain: VAT on Amazon invoices for German sellers and Amazon VAT Calculation Service (VCS).

What do I do if a filed advance return was wrong (§ 153 AO)?

If you realise afterwards that a declaration you filed is incorrect or incomplete and tax may be understated or already is, you must report this without delay and make the correction (§ 153 (1) sentence 1 no. 1 AO). A tax return of this kind is treated like an assessment subject to review; if it reduces the tax owed so far, that applies only with the tax office's consent (§ 168 AO). How the advance return works in general: German advance VAT return: filing online.

Which mistakes come up most often?

Correcting the refund in the sales month. The period in which the change occurred is decisive.
Reading returns in the Amazon report without matching them. Refunds appear in the AVTR; check that they arrive in your advance return.
Leaving an invoice with too much VAT uncorrected. You continue to owe the excess.
Waiting on a mistake in a filed return. If it leads to too little tax, § 153 AO requires prompt notification.
Mixing up OSS and the advance return. Sales to other EU countries under OSS have their own return; see correcting an OSS return.

How VAT GPT helps

This is how your Amazon sales reach the advance return:

Upload: You upload your Amazon CSV reports (AVTR). VAT GPT reads CSV files and recognises the Amazon report by its header row.
Check: VAT GPT classifies each row by TAX_REPORTING_SCHEME: UNION-OSS as OSS, REGULAR in Germany as domestic, REGULAR in another country as local VAT. Amazon fee rows (INVOICE and CREDIT_NOTE) are booked as expenses, never as sales.
Send: VAT GPT prepares the advance VAT return from your data and sends it with VAT GPT Pro via ELSTER.

Local VAT of another country belongs neither in the German advance return nor in the OSS; you declare it directly in that country. 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 correct VAT when I refund an Amazon customer? Yes: if the tax base has changed, you correct the tax amount (§ 17 (1) UStG).

In which month do I correct? In the tax period in which the change occurred (§ 17 (1) sentence 8 UStG).

What if I put too much VAT on the invoice? You owe the excess (§ 14c (1) UStG). If you correct it towards the customer, § 17 (1) applies accordingly.

Can I change an advance return I have filed? A correction is possible and, where tax is understated, compulsory (§ 153 AO). For the procedure in your case, ask the tax office or a tax adviser.

Where do I see refunds in the Amazon report? The AVTR lists refunds and returns; the SALE_DEPART_COUNTRY and SALE_ARRIVAL_COUNTRY columns show the country of the original sale.