eBay VAT ID in Germany: requirement, BZSt application and entry in your account

Selling commercially on eBay.de? You need a valid VAT identification number (USt-IdNr) from the Federal Central Tax Office (BZSt), entered in your eBay account. eBay writes that this applies since 1 July 2021, to small business owners too; sellers without a valid number with matching data are excluded. The VAT ID is not your tax number.

Last updated: 27 October 2026

In short

Tax number: The tax office issues it; the BZSt issues the VAT ID, on application (§ 27a UStG).
Format: According to eBay, "DE" plus 9 digits; name, legal form and address must match the BZSt notice.
Why: Platforms are liable for unpaid VAT, usually not with a valid VAT ID (§ 25e (1) and (2) UStG).

Why does eBay ask for my VAT ID?

Under § 25e (1) UStG, an operator of an electronic interface that supports the supply of a good is liable for the unpaid tax on that supply. Under paragraph 2 the operator is not liable if the supplying trader holds, at the time of supply, a valid VAT ID issued by the BZSt under § 27a; this does not apply if the operator knew, or with the care of a prudent businessperson should have known, that the trader does not meet their tax obligations.

On its VAT page eBay describes that it may be liable for the unpaid VAT of its sellers since 2019 and therefore requires the number from every commercial seller. eBay states that it must match the number and the related data with the BZSt through the electronic confirmation procedure. According to eBay, the entry is the condition for continuing to sell commercially on eBay.

Tax number or VAT ID: the difference

	Tax number (Steuernummer)	VAT ID (USt-IdNr)
Who issues it	Your tax office, when you register your business	The Federal Central Tax Office, on application
Looks like	According to eBay 10 to 13 digits, partly separated by "/"	According to eBay "DE" and 9 digits
Used for	Communication with the tax office	Business in the EU single market and proof towards platforms such as eBay

You get the tax number with your tax registration, described in Applying for a tax number. The BZSt describes the VAT ID as a separate number issued to businesses in addition to their tax number.

How to get the VAT ID

The BZSt issues a VAT ID, on application, to traders within the meaning of § 2 UStG (§ 27a (1) UStG). The application is to be made in writing and states your name, address and the tax number under which you are registered for VAT. So you need a tax number first. Forms and leaflets on issuing the number are on the BZSt page on the VAT identification number; eBay also links to the application on its page. How long issuing takes depends on the BZSt: apply before you need the number on eBay.

How to enter the VAT ID on eBay

Check the notice. eBay recommends checking the BZSt notice and making sure that name or company name, legal form and full address match your eBay account details.
Enter the number. You enter the number as a commercial seller in your seller settings. In eBay's help, the path My eBay, eBay account, Settings, Seller settings, Settings for commercial sellers leads to the item Edit VAT identification number.
Show it in the legal notice. eBay points out that you must state the number in your legal notice (Impressum) once it has been assigned to you.
Let it be checked. eBay matches the number and data with the BZSt. If they differ, you re-enter the data correctly.

Do small business owners need the number too?

According to eBay's VAT page, since 1 July 2021 stating a VAT ID is mandatory for small business owners as well; it does not matter whether the trader pays no VAT because of the small business rule. The law is neutral on the right to the number: the BZSt issues it to traders within the meaning of § 2 UStG on application (§ 27a (1) UStG). Issuing does not depend on the small business rule (§ 19 UStG). More on the rule in Advance VAT return for small business owners in Germany.

What applies to other EU countries and the OSS?

If you sell from Germany to private customers in other EU countries and your distance sales are above 10,000 euro, you need, according to eBay, either a local VAT ID for each country of delivery or the number of the country in which you take part in the OSS scheme, for example Germany. eBay offers to confirm participation in the OSS scheme. The conditions and the question whether to register locally or use OSS are explained in OSS for eBay sellers: when it applies and how to file and Distance sales and § 3c UStG; eBay itself refers to a tax adviser for this.

Which mistakes happen often?

Entering the tax number instead of the VAT ID. The tax number has 10 to 13 digits; the VAT ID starts with DE.
Data differs from the BZSt notice. Company name, legal form and address must match the notice.
Address changed, not updated on eBay. After a move, update your account details too.
Assuming a small business owner needs no number. eBay asks for it there too.
Forgetting the legal notice. According to eBay, the assigned number belongs in the legal notice.
Applying too late. The number must be in hand before you can enter it.

How VAT GPT helps

This is how you use your VAT ID in VAT GPT:

Enter your VAT ID: In your personal details you enter your VAT ID; the field checks format and check digit when you type (DE and 9 digits).
Upload the eBay report: You upload the eBay orders report as CSV. VAT GPT works out net and tax from the total and sorts each row by dispatch and destination country.
Send: With VAT GPT Pro you send the advance VAT return and the OSS return via ELSTER.

The Free plan processes Amazon and eBay reports and calculates VAT for Germany and OSS; sending to ELSTER is part of Pro. There are Free (basic features, free of charge), Go (30 days free with all Pro features) and Pro (€49 per month or €444 per year, each including VAT). Try for Free Now

Frequently asked questions

Do I need a VAT ID as an eBay seller? According to eBay, yes: since 1 July 2021 all commercial sellers must enter a valid German VAT ID.

Do I need a VAT ID on eBay as a small business owner? According to eBay's page, yes; it does not matter whether you pay no VAT because of the small business rule.

What is the difference between the tax number and the VAT ID? The tax office issues the tax number for communication with it; the BZSt issues the VAT ID in addition, on application.

Where do I apply for the VAT ID? At the Federal Central Tax Office (§ 27a UStG). The application states your name, address and your tax number.

Where do I enter the VAT ID on eBay? In your seller settings for commercial sellers; in eBay's help, the path there leads to the item Edit VAT identification number.

What happens if I do not enter a valid VAT ID? eBay writes that commercial sellers without a valid VAT ID with matching data are excluded from trading on eBay.