Paying eBay taxes in Germany: which taxes go to the tax office, and when?

You sell on eBay as a business: what do you pay, and when? Outside the small business scheme, you calculate VAT in the advance return and pay by the tenth day after the period (§ 18 (1) UStG). Income tax advance payments, once set, are due on 10 March, 10 June, 10 September and 10 December (§ 37 (1) and (3) EStG).

Last updated: 29 October 2026

In short

eBay and VAT: As a rule you pay the VAT on your sales yourself; the marketplace does so only in the cases of § 3 (3a) UStG, where it counts as the supplier.
Return period: calendar quarter; calendar month if last year's tax was above €9,000 (§ 18 (2) UStG).
Trade tax: The municipality levies it; for natural persons, €24,500 of trade income stays out (§ 11 (1) GewStG).
Annual returns and late payment: generally seven months after year end; paying late costs 1 percent per month begun.

Does eBay send my taxes to the tax office?

As a rule, no. You calculate the VAT on your sales yourself and report it in the advance return (§ 18 (1) UStG). A marketplace pays the tax itself only in cases set by law, because it then counts as the supplier (§ 3 (3a) UStG): when a seller based outside the EU sells goods within the EU to private customers, and when goods imported from a third country in a consignment of up to €150 go to private customers in the EU. In all other cases the marketplace is liable only for tax that was not paid (§ 25e (1) UStG). That liability ends under the conditions of § 25e (2) UStG, for example with a valid VAT ID of the seller. You still owe the tax.

The detailed answer on VAT alone is in Does eBay pay the VAT for me?.

What this means for you: If you sell from your own stock as a seller in Germany, you pay the VAT yourself.

When and how do I pay VAT?

You calculate the VAT yourself: the entrepreneur must submit an advance return by the tenth day after each return period, in the officially prescribed data format through the official interface, and calculate the tax for the period in it. The advance payment is due on the tenth day after the period ends and must be paid by then (§ 18 (1) UStG). On request the tax office extends both deadlines by one month (permanent extension, § 46 UStDV); if you file monthly, you pay a special advance payment of one eleventh of last year's advance payments for it (§ 47 (1) UStDV).

The return period is the calendar quarter. If the tax for the previous calendar year was more than €9,000, the return period is the calendar month; if it was not more than €2,000, the tax office can release you from advance returns and advance payments (§ 18 (2) sentences 1 to 3 UStG). More in Filing the VAT return online.

After the calendar year you also submit an annual return in which you calculate the year's tax yourself (§ 18 (3) UStG). If it differs from the sum of your advance payments, the difference in favour of the tax office is due one month after the return is received (§ 18 (4) UStG).

Sales to other EU countries that you report under the OSS are not paid with the advance return. Under the OSS the tax is due on the last day of the month following the return period (§ 18j (4) UStG); more in OSS for eBay sellers and OSS return.

What this means for you: Plan the VAT payment for the tenth day after the month or quarter ends; OSS sales have their own deadlines.

When do I pay income tax?

The taxpayer must make advance payments of income tax on 10 March, 10 June, 10 September and 10 December, in the amount they expect to owe for the current year (§ 37 (1) EStG). The tax office sets them by an advance payment notice, generally based on the income tax of the last assessment (§ 37 (3) EStG). Advance payments are set only if they are at least €400 for the calendar year and at least €100 for a payment date (§ 37 (5) EStG).

Unless the tax laws provide otherwise, the income tax return for a calendar year is due seven months after the year ends at the latest (§ 149 (2) AO). You work out your income and expenses as a seller in the EÜR: EÜR in ELSTER.

What this means for you: If the tax office sets advance payments, you pay four times a year; the annual return follows within seven months after year end.

How does trade tax work?

For trade tax, a base amount is set first (§ 14 GewStG); the municipality then sets and levies the tax with its multiplier (§ 16 (1) GewStG). For natural persons and partnerships, trade income is reduced by an allowance of €24,500 (§ 11 (1) GewStG); the base rate is 3.5 percent (§ 11 (2) GewStG). How the return works is in Trade tax return.

What this means for you: As a natural person you pay no trade tax up to €24,500 of trade income.

What counts as a small business?

As a small business your sales are tax-exempt if total turnover did not exceed €25,000 in the previous calendar year and does not exceed €100,000 in the current one (§ 19 (1) sentence 1 UStG). The provisions on filing duties (§ 18 (1) to (4) UStG) then do not apply; § 18 (4a) UStG and a request from the tax office under § 149 (1) sentence 2 AO remain unaffected (§ 19 (1) sentence 2 UStG). Income tax and trade tax remain. More: VAT return as a small business and eBay as a small business.

What this means for you: As a small business you pay no VAT on your sales; income tax remains.

What happens if I pay late?

If a tax is not paid by its due date, a late payment surcharge of 1 percent of the rounded-down outstanding tax is due for each month begun (§ 240 (1) AO). It is not charged for a delay of up to three days; this does not apply to payments under § 224 (2) no. 1 AO (§ 240 (3) AO).

What this means for you: Pay on time; even a month begun costs 1 percent.

Which mistakes happen often?

Not planning for the VAT. The advance payment is due on the tenth day after the period (§ 18 (1) UStG).
Misjudging the return period. Above €9,000 of tax in the previous year it is the calendar month, otherwise the quarter (§ 18 (2) UStG).
Mixing OSS VAT with the advance return. The OSS has its own deadlines (§ 18j (4) UStG).
Forgetting income tax advance payments. Once the tax office sets them, they are due on four dates a year (§ 37 (1) EStG).
Not planning the annual returns. The deadline is generally seven months after the calendar year ends (§ 149 (2) AO).
Ignoring a request. Anyone asked by the tax office to file must file (§ 149 (1) sentence 2 AO).

What this means for you: Put all dates in your calendar before the first payment falls due.

How does VAT GPT help here?

You get the figures for your advance return in VAT GPT like this:

Upload: You upload your eBay order list and invoices; your Amazon report as well, if you like.
Check: VAT GPT calculates the VAT for Germany and the OSS return and creates the advance return, monthly or quarterly. Before sending you see what you pay or get back.
Send: With VAT GPT Pro you send the VAT advance return through ELSTER and the OSS return to the BZSt, plus EÜR, trade and income tax.

You apply for OSS participation yourself in the BZStOnline portal. Plans are Free, Go (30 days free with all Pro features) and Pro. Try it free

Frequently asked questions

Does eBay pay the VAT for me? As a rule no: you calculate it yourself and pay by the tenth day after the period (§ 18 (1) UStG), one month later with a permanent extension (§ 46 UStDV). Only in the legal cases of § 3 (3a) UStG does the marketplace count as the supplier.

How often must I pay VAT? Quarterly; monthly if the tax in the previous year was above €9,000. If it was not above €2,000, the tax office can release you from advance returns (§ 18 (2) UStG).

When do I pay income tax advance payments? On 10 March, 10 June, 10 September and 10 December, once the tax office has set them (§ 37 (1) and (3) EStG).

What does paying late cost? 1 percent of the rounded-down outstanding amount for each month begun, nothing for a delay of up to three days (§ 240 AO).