Annual sales on Amazon and eBay: which report shows them
You need last year's turnover, for example for the small-business limit or the OSS threshold. Both marketplaces give you reports for limited periods: you pull the reports for the year, add them up and convert to the amount the law means. The law counts something different for each limit: for the small-business limit the taxable supplies by amounts received (section 19 UStG), for the OSS threshold the consideration for distance sales to other EU countries (section 3c (4) UStG).
Last updated: October 27, 2026
In brief
- Small-business limit: total turnover up to €25,000 in the previous year and up to €100,000 in the current year (section 19 (1) UStG). Total turnover is the sum of the taxable supplies, calculated by consideration received (section 19 (2) UStG).
- OSS threshold: €10,000 total consideration for distance sales and certain services to recipients in other EU countries, in the previous and in the current year (section 3c (4) UStG).
- Consideration (Entgelt) is the value of what you receive for the supply, less the VAT owed on it (section 10 (1) UStG). So calculate net, not with the price the buyer paid.
Which turnover counts for which limit?
Small-business limit. A supply is exempt if total turnover did not exceed €25,000 in the previous calendar year and does not exceed €100,000 in the current one (section 19 (1) UStG). Total turnover ("Gesamtumsatz") is "die nach vereinnahmten Entgelten berechnete Summe der vom Unternehmer ausgeführten steuerbaren Umsätze im Sinne des § 1 Absatz 1 Nummer 1" (the sum of your taxable supplies calculated by consideration received), less the supplies listed in section 19 (2) UStG. More on the limit: Small-business rule 2026: the limit.
OSS threshold. The place-of-supply rule for the destination country does not apply if you are established in only one EU country and the total consideration for distance sales and the services named in section 3c (4) to recipients in other EU countries did not exceed €10,000 in the previous year and does not exceed it in the current year. You can tell the tax office that you waive this exception; the declaration binds you for at least two calendar years (section 3c (4) sentences 2 and 3 UStG). Examples: The EU VAT OSS threshold of 10,000 euros.
The two figures are not the same sum: the first covers your taxable supplies, the second the consideration for certain supplies to recipients in other EU countries.
How do you get the figures from Amazon?
For sales that Amazon records in the VAT Transactions Report (AVTR), that report is the basis. Amazon describes it as a report with data on "all taxable transactions on the European marketplaces and in Amazon's logistics network" (German: "allen steuerpflichtigen Transaktionen auf den europäischen Marktplätzen und im Logistiknetzwerk von Amazon"), including sales and refunds. One report covers at most 93 consecutive days; for a year you pull several reports one after another, without overlap. The path is here: Download the Amazon VAT report.
How do you get the figures from eBay?
You pull the transaction report for the period you need, using start and end. eBay points out that the data in it goes back 90 days each time, so eBay recommends downloading it every quarter. The path: Download your eBay transaction report.
If you did not do that in a year, the settlement report ("Abrechnungsbericht") helps: eBay keeps it available for download for 10 years from its date of issue. It holds details on payments that eBay processed and, according to eBay, is not an invoice. It shows payment movements, so it approximates your turnover and is not the same as the consideration in the legal sense.
How do you add both up without counting twice?
- Take the reports for the whole calendar year per marketplace and check that the periods join without gaps.
- Count sales and refunds separately. If the report shows a refund as its own line, subtract it once. If the sale already appears net of the refund, do not subtract it again.
- Convert gross amounts to consideration if VAT was charged to the buyer: divide by 1 plus the tax rate.
- Add the marketplaces at the end, so no sale appears twice.
Worked example for the OSS threshold. Suppose you deliver from Germany to private customers in other EU countries and have these values from the reports for one calendar year (all with 19% German VAT in the price; an example, not advice on the tax rate):
| Item | Gross in euros |
|---|---|
| Amazon, sales to other EU countries | 6,426.00 |
| Amazon, refunds on those (own line) | -119.00 |
| eBay, sales to other EU countries | 3,570.00 |
| Total gross | 9,877.00 |
Consideration: 9,877.00 divided by 1.19 gives €8,300.00. That is below €10,000. If the previous year was also at or below €10,000 and you have no further distance sales or services named in section 3c (4) to other EU countries outside these reports, the threshold in section 3c (4) UStG would be respected.
Worked example for the small-business limit. Suppose you are a small business and all your sales went to customers in Germany. The reports show €14,000.00 on Amazon and €8,500.00 on eBay for the previous year, without VAT because you charged none. Total turnover: €22,500.00, so not above €25,000. Whether further supplies belong in the total is covered in the article on the limit.
Common mistakes
- Using the gross amount. The limits speak of consideration, not of the purchase price including VAT.
- Subtracting a refund twice. Check whether the report has already netted it.
- Pulling the eBay transaction report too late. It goes back 90 days each time.
- Testing the wrong limit with the marketplace turnover. The OSS threshold counts certain supplies to other EU countries.
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.
- VAT GPT breaks the VAT down for Germany and the EU (OSS). You check and confirm.
There is Free, Go (30 days free with all Pro features) and Pro. Try for free now
Not tax advice: the content does not replace individual advice.
Frequently asked questions
Which turnover counts for the small-business limit? Total turnover: the sum of the taxable supplies calculated by consideration received (section 19 (2) UStG), up to €25,000 in the previous year and up to €100,000 in the current year.
What is the 10,000-euro threshold? The total consideration for distance sales and certain services to recipients in other EU countries (section 3c (4) UStG).
Is there an annual report on Amazon? The VAT Transactions Report covers at most 93 consecutive days. For a year you pull several reports.
How far back does the eBay transaction report go? According to eBay, 90 days each time. Download it every quarter.