eBay report columns explained for your taxes

Two eBay files matter for your taxes: the transaction report with payments and fees, and the order list with country, amount and tax rate. This page explains column by column what they mean and which tax they belong to.

Last updated: October 26, 2026

In brief

Transaction report: shows amounts, fees and payouts, useful for the income surplus statement (EÜR) and input VAT.
Order list: shows country, amount and tax rate, useful for VAT and OSS.
Input VAT on fees needs the eBay invoice.

Which columns does the transaction report have?

These are the columns eBay names on its help page. Which ones you see depends on your column settings.

Column	Meaning at eBay	What you need it for
Bestellnr.	Unique order number	Matching with the order list
Artikelnr.	Unique number of your listing	Linking to the item
Auszahlung Nr.	Unique payout number	Matching with the bank statement
Transaktionsbetrag (inkl. Kosten)	Total payment before fees and credits	Income (EÜR)
Nettobetrag	Total payment after fees and credits	Payout amount
Verkaufsprovision	Variable percentage plus a fixed amount per sale	Business expense, input VAT per invoice
Sonstige Gebühren	Fees outside the sales commission, for example subscription, extra option and advertising fees	Business expense, input VAT per invoice
Versandetikett	Fees or credits for shipping labels and refunds	Business expense
Korrektur	Fees or credits initiated by eBay	Check against the invoice correction
Fall, Zahlungsstreitfall	Refunds under buyer protection; buyer claims money back through the bank	Refunds (reduce the income)
Einbehalten	Amounts not available while eBay resolves an issue	Not paid out yet
Transaktionswährung, Wechselkurs	Buyer's currency; rate used if it differs from the payout currency	Conversion for foreign currency

Fees are expenses. You deduct the input VAT on them with an invoice (section 15 (1) no. 1 UStG), unless you are a small business under section 19 UStG (section 15 (2) sentence 1 no. 1, (3) UStG). More: eBay fees and input VAT in Germany.

Which columns does the order list that VAT GPT reads have?

VAT GPT recognises an eBay file by columns like these and reads the VAT from them:

Column	How VAT GPT reads it
Verkaufsprotokollnummer	Order number
Artikelnummer, Angebotstitel	Which item was sold
Versand nach - Land	Buyer's country; together with the item location it gives the tax scheme
Verkauft für	Item price
Verpackung und Versand	Shipping cost
Gesamtbetrag	Gross amount of the order; VAT GPT works out net and tax from it
Inklusive MwSt.-Satz	Tax rate of the order
Artikelstandort in (Land)	Country the item ships from
Vom Verkäufer eingezogene Steuer, Von eBay eingezogene Steuer	Tax collected by eBay is read as well
Verkauft am	Sale date
Transaktionsnummer	Detects duplicate rows

More on the file: eBay report CSV: VAT from the file.

What does a three-row example look like?

The numbers are invented sample values.

Order	Country	Total	Tax rate	Net	Tax
A	Germany	€119.00	19%	€100.00	€19.00
B	Germany	€59.50	19%	€50.00	€9.50
C	France	€120.00	20%	€100.00	€20.00

Net is the total divided by 1 plus the tax rate; the tax is the rest. Row C is a sale from Germany to a private customer in France. The example assumes your EU distance sales have passed the €10,000 threshold (section 3c (4) UStG) and you use the OSS: then the French rate applies and row C belongs in the OSS return, A and B in the VAT return.

What about fees, shipping, refunds and ads?

Fees. Sales commission and other fees are in the transaction report. The invoice shows the taxes on them.

Shipping. Shipping that the buyer pays is part of the order's consideration. Shipping labels you buy are an expense.

Refunds. Refunds appear under "Fall" and "Zahlungsstreitfall". They reduce your income.

Ads (promoted listings). Advertising fees are under "Sonstige Gebühren". Like other fees they are expenses; input VAT follows the invoice.

How to download the report: Download your eBay transaction report: step by step.

How VAT GPT helps

VAT GPT reads the eBay order list (CSV), works out net and tax from the total and the tax rate, and assigns each order to a tax scheme by country. You check and confirm; with VAT GPT Pro you send the VAT return and the OSS return onward. There is Free, Go (30 days free with all Pro features) and Pro (€49 per month or €444 per year, including VAT). Try for free now

Frequently asked questions

Which column shows the tax? In the order list "Inklusive MwSt.-Satz"; according to eBay's list, the transaction report has no tax column.

Where are my fees? In the transaction report under "Verkaufsprovision" and "Sonstige Gebühren", with taxes shown in the invoice.

How do I spot duplicate rows? By order number or transaction number.