Amazon: how to show VAT and write invoices correctly

Must you write an invoice with VAT as an Amazon seller? A business buying for its business gets one within six months (§ 14 (2) UStG); a private person needs none for a plain delivery of goods, except in some distance sales. Amazon issues the invoices for Amazon Business customers if you register for the VAT Calculation Service.

Last updated: 27 October 2026

In short

Duty: Within six months, if a business buys for its business (§ 14 (2) sentence 2 no. 1 UStG).
Mandatory details: Names, addresses, tax number/VAT ID, date, number, quantity/type, supply date, consideration, rate, tax (§ 14 (4) UStG).
Small businesses: Anyone who shows tax without being entitled to owes the amount shown (§ 14c (2) UStG).

When do I have to write an invoice?

The law separates entitlement and duty. For a supply under § 1 (1) no. 1 UStG you are always entitled to issue an invoice (§ 14 (2) sentence 1 UStG). You are obliged to issue one within six months of the supply if the supply is not exempt under § 4 nos. 8 to 29 UStG and

you supply to another business for its business,
you supply to a legal person that is not a business, or
it is a taxable works delivery or a service connected with land to a recipient other than these.

For the typical Amazon order this means: the buyer is a company ordering for its business, and you must issue the invoice. A private person ordering goods falls under none of the three cases. An invoice duty does arise under § 14a (2) UStG if you ship the goods to them in Germany from another EU country (distance sale, § 3c (1) UStG) and do not use the OSS scheme (§ 18j UStG).

What goes into an invoice?

Under § 14 (4) UStG an invoice contains:

Detail	Content
Names and addresses	Full name and address of you and the recipient
Your number	Tax number from the tax office or VAT ID from the Federal Central Tax Office
Issue date	Date of the invoice
Invoice number	Consecutive number, assigned once
Goods	Quantity and type (customary description)
Time	Time of the supply
Consideration	Broken down by tax rates and individual exemptions, plus any reduction agreed in advance
Tax	Tax rate and tax amount, or for an exempt supply a note that an exemption applies

The further details for special cases (credit note, retention note) are in § 14 (4) nos. 9 and 10 UStG. For an invoice with a total of up to 250 euros (small-amount invoice) the seller's name and address, the issue date, quantity and type of goods, the gross amount and the tax rate are enough (§ 33 UStDV); this does not apply to distance sales (§ 3c UStG), intra-EU supplies (§ 6a UStG) or supplies under § 13b UStG.

E-invoices: what applies to sales to businesses?

If you and your business customer are both established in Germany, the invoice must be issued as an e-invoice under § 14 (2) sentence 2 no. 1 UStG, that is in a structured electronic format. Transitional rules apply (§ 27 (38) UStG): until 31 December 2026, an invoice for a supply made after 31 December 2024 and before 1 January 2027 may still be sent on paper or (with the recipient's consent) in another electronic format. For supplies in 2027 this applies only if your total turnover in the previous year did not exceed 800,000 euros (§ 27 (38) no. 2); regardless of turnover, EDI with the recipient's consent remains allowed in 2027 (§ 27 (38) no. 3). Permanently exempt are invoices with a total of up to 250 euros (§ 33 sentence 4 UStDV) and small businesses' invoices for their exempt supplies (§ 34a sentence 4 UStDV): they may always be sent on paper or, with the recipient's consent, in another electronic format such as PDF.

What does Amazon take over for me?

With the VAT Calculation Service, Amazon prepares the invoices automatically and makes them available to buyers for download. Once activated, the service issues invoices and credit notes for Amazon Business customers and for customers who entered their VAT ID or tax codes in their account. Amazon expressly asks you not to issue VAT invoices and credit notes any more for transactions the service covers after registering. You find the invoices in Seller Central under Reports, Tax Documents, Invoices with VAT shown (our translation of the German labels Berichte > Steuerdokumente > Rechnungen mit ausgewiesener USt.; the English interface may word them differently). The settings in detail: Amazon VAT Calculation Service (VCS).

Note: Amazon writes for Amazon Business customers and for customers with a registered VAT ID. If another buyer is a business buying for its business, you check yourself whether you still have to write the invoice.

Small businesses: what if I show tax wrongly?

If your turnover is exempt under § 19 (1) UStG (small business scheme), you owe no VAT. If you still show a tax amount separately in an invoice without being entitled to, you owe the amount shown (§ 14c (2) UStG). If you showed a higher tax amount than you owe for the supply, you also owe the excess (§ 14c (1) UStG). The small business limits are 25,000 euros in the previous year and 100,000 euros in the current year (§ 19 (1) UStG).

Which mistakes happen often?

A mandatory detail is missing. Without invoice number, time of supply or tax number or VAT ID an invoice over 250 euros is incomplete; for a small-amount invoice of up to 250 euros the details under § 33 UStDV are enough.
Invoiced twice. You write your own invoice although the calculation service already creates it for that transaction.
Deadline missed. For business customers six months from the supply count.
Tax shown as a small business. A separately shown tax you are not entitled to is owed to the tax office.
Paper invoice after the transition. The e-invoice applies to domestic deals with businesses, except for invoices of up to 250 euros and for small businesses; the transition ends on 31 December 2026 and, for smaller businesses, on 31 December 2027.

How VAT GPT helps

You write your own invoices with ZUGFeRD and XRechnung in the Free plan. VAT GPT calculates the VAT on your Amazon sales from the transaction report:

Upload: You upload the Amazon transaction report as CSV.
Check: VAT GPT sorts each sales row and shows you the totals for Germany and the EU countries (OSS). It books Amazon fee rows as expenses.
Send: Sending to ELSTER is part of Pro.

The evaluation in detail: Amazon VAT report CSV: from the AVTR to your VAT and OSS returns. 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

Must I write an invoice with VAT on Amazon? To businesses buying for their business, yes, within six months. To private persons for a delivery of goods, no (§ 14 (2) UStG), except for a distance sale from another EU country into Germany without OSS (§ 14a (2) UStG).

Does Amazon issue the invoice for me? With the VAT Calculation Service, Amazon issues invoices and credit notes for Amazon Business customers.

What belongs in an invoice? Names, addresses, tax number or VAT ID, date, invoice number, quantity and type of goods, time of supply, consideration, tax rate and tax amount (§ 14 (4) UStG).

May a small business show VAT? Whoever shows a tax they are not entitled to owes it (§ 14c (2) UStG).

Must an invoice to a business customer be electronic? Under § 14 (2) sentence 2 no. 1 UStG yes, if both are established in Germany; until 31 December 2026 (with at most 800,000 euros turnover in the previous year, until 31 December 2027) a transitional rule applies (§ 27 (38) UStG). Invoices of up to 250 euros and small businesses' invoices may always go on paper or (with consent) as PDF (§§ 33, 34a UStDV).

Where do I find the invoices Amazon created? In Seller Central under Reports, Tax Documents, Invoices with VAT shown (German labels: Berichte > Steuerdokumente > Rechnungen mit ausgewiesener USt.).