eBay seller taxes in Germany, step by step

You sell on eBay and want to know what to do in which order? First you clarify whether you sell privately or as a business. If as a business, five steps follow: trade registration and tax number, DAC7, VAT ID and VAT return, OSS, and the year-end close.

Last updated: October 27, 2026

In brief

Private: a private seller registers no trade and generally pays no taxes.
Business: register the trade, get a tax number and a VAT ID, and store the VAT ID in your eBay account.
Ongoing: VAT advance return; for distance sales to private customers in other EU countries above 10,000 euros a year, the destination country's VAT, usually through OSS.

Am I private or a business?

This decides what is coming. eBay writes about DAC7: "There is no new tax on private sales." Anyone who sells privately also does not have to register a trade. Where the line lies is explained in eBay taxes: when do you have to pay?. For a small business read Small business on eBay.

Step 1: Register the trade and get a tax number

Anyone who starts a permanent trade must notify the competent authority at the same time (section 14 (1) GewO). How this works online is in Trade registration online. You get the tax number from the tax office, in ELSTER via the tax registration questionnaire. More in Apply for a tax number.

Step 2: What does DAC7 mean for me?

eBay reports data of its sellers to the Federal Central Tax Office (BZSt), by January 31 of the following year at the latest (section 13 PStTG). Exempt are providers with fewer than 30 sales and less than 2,000 euros of compensation (section 4 (5) no. 4 PStTG).

The BZSt says the information is used as control notifications in the assessment at the tax offices. You do not have to file anything, but your return should match the reported figures. More in DAC7: reporting by the platform.

Step 3: Small business or regular taxation? VAT ID and VAT return

You are a small business if your total turnover in the previous year did not exceed 25,000 euros and does not exceed 100,000 euros in the current year (section 19 (1) UStG). In the year you start, only the 25,000 euro limit applies (section 19.1 (3) UStAE). Then you generally do not have to file a VAT advance return; but if you owe tax as the recipient, for example for services from a business in another EU country (section 13b UStG), you declare that tax in an advance return (section 19 (1) sentence 2, section 18 (4a) UStG). Details in Small business on eBay: VAT and Small business rule 2026: limit.

You still need the VAT ID. eBay writes: "Even for small businesses, providing a VAT identification number is mandatory." According to eBay, this has been a legal requirement for all business sellers since July 1, 2021. You apply for it at the BZSt (section 27a UStG): Apply for a VAT ID. To store it at eBay: VAT ID at eBay.

Under regular taxation you file the advance return electronically by the tenth day after the end of the advance return period (section 18 (1) UStG). The period is the calendar quarter, or the calendar month if the previous year's tax was more than 9,000 euros (section 18 (2) UStG). If it was not more than 2,000 euros, the tax office can exempt you from advance returns (section 18 (2) sentence 3 UStG). If you are starting out, for 2021 to 2026 the expected tax of the current year decides (section 18 (2) sentence 6 UStG); for later years the statute provides the calendar month in the year you start and the following year (section 18 (2) sentence 4 UStG). Your figures come from the eBay orders list, which VAT GPT also reads: Download the eBay reports. The transaction report with payments and fees is eBay's second report and is on the same page. For filing itself see VAT return in ELSTER. More on the tax at eBay: VAT for eBay sellers.

Step 4: Do I need OSS?

If you sell goods to private customers in other EU countries, a threshold of 10,000 euros in total in the previous and the current year counts; electronic, telecom and broadcasting services to private customers there count too (section 3c (4) UStG). If you are established only in Germany and do not exceed it, a sale you ship from Germany is a German sale; you can waive this rule. Above it, the destination country's VAT applies. You can declare it through OSS after registering with the BZSt. You apply through the BZStOnline portal. You file the return within one month after each quarter (section 18j (4) UStG). Step by step: OSS return for eBay, OSS for eBay sellers and OSS registration at the BZSt.

Step 5: What comes at year end?

VAT return: for the calendar year you file a tax return (section 18 (3) UStG). See Annual VAT return online.
EÜR: your profit is the surplus of business income over business expenses (section 4 (3) EStG). See EÜR software.
Trade tax: for sole traders only once trade income exceeds 24,500 euros. See eBay seller trade tax.
Income tax: your profit is income from trade. See eBay income tax return.

If you pay tax late, you owe a late-payment surcharge of 1 percent of the rounded-down tax in arrears for every month begun (section 240 AO). The earlier you start, the less you have to catch up on.

How VAT GPT helps

VAT GPT is the tax software for Amazon and eBay sellers in Germany: OSS first, then all other taxes in one place.

Upload your eBay orders list, ideally with your invoices. VAT GPT recognises it by the column "Verkaufsprotokollnummer"; you check and confirm.
You see the totals for Germany and the EU countries (OSS) and get your VAT return and your OSS return from them.
In the same account you create your EÜR, trade tax and income tax return.
With VAT GPT Pro you send the VAT return and the returns via ELSTER, and the OSS return directly to the Federal Central Tax Office.

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

Do I have to register a trade because of DAC7? No. eBay writes: "No obligation to register a business".

Do I need a VAT ID as a small business? Yes, providing it is mandatory at eBay even for small businesses.

Do I have to use OSS? No, OSS is optional. If your sales to private customers in other EU countries exceed 10,000 euros in total in the previous or the current year, you owe the destination country's VAT; with OSS you declare it in one place at the BZSt. Anyone taking part files the OSS return every quarter (section 18j (4) UStG).