EÜR for Amazon and eBay sellers with VAT GPT
Your EÜR (Einnahmenüberschussrechnung, the income surplus statement) consists of the year's income and expenses. Sales come from your Amazon and eBay reports, expenses from the Amazon report and from your invoices. VAT GPT sorts both into the layout of the EÜR, you check the figures, and with VAT GPT Pro you send the Anlage EÜR through ELSTER.
Last updated: October 27, 2026
In brief
- Income: sales from your Amazon and eBay reports without VAT; the VAT on them has its own row.
- Expenses: fees from the Amazon report and the invoices you upload and confirm.
- Sending: on the "Taxes" page in the "Profit & Loss Statement (Anlage EÜR)" area through "Review & Submit", with VAT GPT Pro through ELSTER.
What are the steps in VAT GPT?
The usual way is to add up the reports in Excel and type the totals into ELSTER. In VAT GPT it takes five steps:
- Upload the reports: In the menu "Income & OSS" you drag the CSV files from Amazon and eBay into the field or pick them with the file button. VAT GPT rejects the same file as a duplicate. How uploading works is in Upload Amazon and eBay reports to VAT GPT.
- Record expenses: VAT GPT puts the fee rows from the Amazon report under "Expenses". You upload your own invoices there; the AI reads amounts, countries and tax rates, and you check and confirm.
- Open the Anlage EÜR: On the "Taxes" page you find the area "Profit & Loss Statement (Anlage EÜR)". You choose the year; VAT GPT offers the EÜR for completed years, so for 2026 from January 2027.
- Check: "Review & Submit" opens the overview with "Verify personal details", "Business Income", "Business Expenses" and "Profit Calculation". If the tax number is missing, the overview points it out.
- Send: "Preview report" shows you the report, "Submit to Finanzamt" sends the EÜR through ELSTER. Both are Pro functions. Afterwards the overview says "Successfully submitted" with the transfer ticket.
Which figure comes from which report?
The table shows the row of the overview where your item lands.
| Item | Where it comes from in VAT GPT | Row in the overview |
|---|---|---|
| Sales with VAT, counted without the tax | Amazon report, eBay report, uploaded invoices | "Service (VAT-taxable)" |
| VAT on these sales | the same sources | "VAT collected" |
| Income without VAT | the same sources | "VAT-free income / Export / Reverse charge" |
| Purchase of goods | uploaded invoices | "Goods and materials" |
| Advertising | uploaded invoices | "Advertising and marketing" |
| Amount due from a VAT return you sent with VAT GPT through ELSTER | your sent VAT returns of the year | "VAT paid to the tax office" |
| Refund from such a VAT return | your sent VAT returns of the year | "VAT refund from Finanzamt" |
The row "Service (VAT-taxable)" takes all income with VAT, including sales of goods. The VAT is shown separately because the ELSTER help asks for the VAT-liable business income without VAT (line 15 of the Anlage EÜR 2025). The Amazon payout is not income, and refunds to customers reduce your income: Amazon EÜR: booking income and expenses correctly explains this.
What do you check before sending?
- Do the income figures match your reports, including refunds?
- Are all expenses recorded for which you have an invoice?
- Are the tax number and the tax office correct under "Verify personal details"?
- Are the VAT amounts paid to and refunded by the tax office included? The overview itself reminds you of this.
How the lines of the form are named is shown in EÜR form lines explained.
By when do you file the EÜR?
The EÜR belongs to the documents of your tax return and is transmitted electronically in the officially prescribed data format; on application the tax authority can waive this to avoid undue hardship (section 60 (4) EStDV). Without a tax adviser the deadline is seven months after the end of the calendar year (section 149 (2) AO). For 2026 that would be July 31, 2027, a Saturday; the deadline then ends on Monday, August 2, 2027 (section 108 (3) AO). With a tax adviser it ends on the last day of February of the second following year, unless the tax office orders earlier filing (section 149 (3) and (4) AO). All deadlines and the consequences of filing late are in Income tax return for the self-employed: deadline and filing.
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. For the EÜR that means:
- You upload your Amazon and eBay reports under "Income & OSS" and confirm your expenses.
- On the "Taxes" page you open the Anlage EÜR and check income, expenses and profit.
- With VAT GPT Pro you send the EÜR through ELSTER.
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Not tax advice: the content does not replace individual advice.
Frequently asked questions
May I determine my profit with an EÜR at all? If you are not legally required to keep books and do not keep any, you can take the surplus of business income over business expenses as your profit (section 4 (3) EStG). If this applies to you, ask your tax office when in doubt.
Do I have to send the EÜR twice, on "Taxes" and under "Income Tax"? No. Once you have sent it in one place, the other shows the note "Already submitted with your income tax" or "Already submitted – see Taxes page".
Do Amazon and eBay go into one EÜR? Yes, income and expenses from both platforms and from your invoices run into the same overview.
For which year do I create the Anlage EÜR? VAT GPT offers it for completed years. In 2026 you choose 2025 on the "Taxes" page, from January 2027 then 2026.