eBay fee invoice download: where to find it and what to do with it

You download the eBay fee invoice in Seller Hub or in My eBay: Payments, Reports, the Invoices tab, then "Download: Summary" (PDF) or "Download: Details" (CSV) for the month you need. It is the document for your seller fees and the tax shown on them. eBay itself says that the settlement report it also offers is not an invoice. For the input VAT in your German VAT return, the invoice is what counts.

Last updated: 27 October 2026

In brief

Where: Seller Hub (Verkäufer-Cockpit Pro in German), the Payments tab, Reports, the Invoices tab; alternatively in My eBay under Payments.
What: one invoice per month, as a PDF summary and a detailed CSV file.
Not the same: according to eBay, the settlement report (Abrechnungsbericht) is not an invoice.
Input VAT: eBay's fees for users established in Germany include German VAT, and the general input VAT rules apply (section 15 (1) sentence 1 no. 1 UStG). Line 38, code 66.
Small businesses: no input VAT deduction for services you use for VAT-exempt turnover (section 15 (2) sentence 1 no. 1 UStG).

Where do I download the eBay invoice?

This is the way eBay describes (menu names as on ebay.de):

In Seller Hub, go to the Payments tab, or in My eBay go to Payments.
Choose Reports.
Choose the Invoices tab. The list of available invoices is shown by month.
For the month you need, choose "Download: Summary" or "Download: Details" (the German labels are "Download: Zusammenfassung" and "Download: Details").

Menu names can change; the help in your own account is authoritative. Other reports, such as the transaction report, are covered in Download the eBay transaction report.

What is in the invoice?

According to eBay, the invoice is issued for services provided and contains all seller fees and other costs that arose. The summary is a PDF; the detailed view is a CSV file you can open in a spreadsheet. The invoice shows the applicable taxes on fees and other costs. If you sell on several eBay sites, fees and taxes are listed by currency.

When the invoice is ready to download at the start of the month, eBay notifies you by email.

Invoice or settlement report?

You download both in the same area, but they are two documents:

Invoice: seller fees and other costs with the taxes shown, as a PDF summary and CSV.
Settlement report: an overview of the month's account movements as a PDF. eBay states that the settlement report is not an invoice. According to eBay, settlement reports stay available for download for 10 years from the date of issue.

For the input VAT deduction, use the invoice.

What is an invoice correction?

According to eBay, when selling fees, costs or taxes are refunded, eBay issues an invoice correction, together with a PDF summary and a CSV file with details of the individual transactions. You download both files from the same place as your invoices: the Invoices tab, then "Download: Summary" or "Download: Details" for the month.

Can I deduct input VAT from the eBay invoice?

eBay's help page on VAT on eBay fees says that its fees for all users established in Germany include German VAT, and that the general rules for the input VAT deduction apply as for any other invoice with VAT from a business established in Germany.

What that means under the law: you can deduct the tax legally owed for supplies and services performed by another business for your business, and the deduction requires that you hold an invoice issued under sections 14, 14a UStG (section 15 (1) sentence 1 no. 1 UStG). The mandatory details are in section 14 (4) UStG, including the full name and address of supplier and recipient, the date of issue, the invoice number, the extent and type of the service, the net amount, and the tax rate and tax amount. More on conditions and exceptions: eBay fees and input VAT.

Where do I enter the input VAT from the eBay invoice?

In the German VAT return in line 38 (code 66), "input VAT from invoices of other businesses". Example with invented figures: a monthly invoice shows 100.00 euros fees net and 19.00 euros VAT (19 percent, section 12 (1) UStG). You enter the 19.00 euros in code 66; the rate eBay shows is on the invoice. The lines at a glance: Entering input VAT in the German VAT return.

What if there is no VAT on the invoice?

Then your case differs from the one eBay describes. eBay says it is established in Germany, and therefore in the EU, and that it has charged German VAT on its fees to VAT-liable commercial sellers from Germany since 1 May 2018. So first check your billing address and that your account is registered as a business account; eBay says it checks the billing address, among other things. Reverse charge under section 13b (1) UStG applies only to an issuer established in the rest of the EU, not to an issuer in Germany. If an invoice from eBay shows no tax, ask eBay for a corrected invoice. If the invoice names an issuer from another EU country, you owe the tax yourself (section 13b (1) and (5) UStG); the basics are in Reverse charge under section 13b UStG. For your case, ask eBay or your tax adviser.

Small businesses

If you apply the small business scheme, your turnover is VAT-exempt where total turnover was at most 25,000 euros in the previous calendar year and stays at most 100,000 euros in the current year (section 19 (1) sentence 1 UStG). Tax on services you use for VAT-exempt turnover is excluded from the input VAT deduction (section 15 (2) sentence 1 no. 1 UStG). The VAT on the eBay invoice then stays a cost for you.

Common mistakes

Filing the settlement report as the invoice. eBay itself does not call it an invoice.
Downloading only the summary when you need line items. The details are in the CSV file "Download: Details".
Forgetting the invoice correction. If fees or taxes were refunded, you correct your input VAT for the period in which the refund took place (section 17 (1) sentences 2 and 8 UStG), not back in the month of the original invoice.
Mixing private and business fees. You deduct input VAT only from services for your business (section 15 (1) sentence 1 no. 1 UStG).

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, and VAT GPT breaks the VAT down for Germany and the EU (OSS).
You upload invoices, and VAT GPT reads amounts, countries and tax rates with AI; you check and confirm.
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

Where do I find my eBay fee invoice? In Seller Hub under Payments, Reports, Invoices tab, or in My eBay under Payments. The list is sorted by month.

What format is the invoice? The summary is a PDF, the detailed view a CSV file.

When is the invoice ready? According to eBay, at the start of the month; eBay notifies you by email.

Is the settlement report an invoice? No. eBay states that the settlement report is not an invoice.

Can I deduct input VAT from eBay fees? Yes, if you are subject to standard taxation, the fees are for your business and you hold an invoice under sections 14, 14a UStG (section 15 (1) sentence 1 no. 1 UStG).

Does reverse charge apply to eBay fees? eBay says its fees for users established in Germany include German VAT. If your invoice shows no tax, see "What if there is no VAT on the invoice?" above.

Where do I enter the input VAT? In line 38 of the German VAT return (code 66).