Income tax return for Amazon and eBay sellers with VAT GPT

In brief

• Forms: main form, Anlage G and Anlage EÜR (ELSTER form ESt 1 A).
• Where: in the menu "Income Tax", where you choose "Tradesperson" as your type of income.
• Sending: "Preview report" and "Submit to Finanzamt" are Pro functions; you send the EÜR on the "Taxes" page in the "Profit & Loss Statement (Anlage EÜR)" area through "Review & Submit".

What are the steps in VAT GPT?

1. Create the EÜR: You upload reports under "Income & OSS" and invoices under "Expenses". How the EÜR arises from them is in Amazon EÜR: booking income and expenses correctly.
2. Open the wizard: In the menu "Income Tax" the income tax return asks "Which types of income apply to you?". You choose "Tradesperson".
3. Fill in the Anlage G: VAT GPT tells you there: enter your income from trade or business here. You enter the profit and check it against your EÜR. The fields are explained in Filling in the Anlage G.
4. Enter the trade tax base amount: For the tax reduction under section 35 EStG the Anlage G has the fields for the trade tax base amount and the municipality's multiplier (in percent). You take the base amount from your trade tax assessment notice.
5. Send: "Preview report" shows you the return, "Submit to Finanzamt" transmits it through ELSTER. You send the Anlage EÜR on the "Taxes" page in the "Profit & Loss Statement (Anlage EÜR)" area through "Review & Submit".

What do you enter and check yourself?

• Personal details: name, tax number and tax office.
• Profit in the Anlage G: It comes from your EÜR; you enter it and compare both figures.
• Other income: for example wages, if you are employed. You choose the types of income that apply to you.
• Special expenses and provisions: according to your documents.
• Trade tax base amount: from your assessment notice.

By when do you file, and what applies to prepayments?

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). All deadlines and the consequences of filing late are in Income tax return for the self-employed: deadline and filing.

Income tax prepayments are due on March 10, June 10, September 10 and December 10 (section 37 (1) EStG). The tax office sets them by notice. How to adjust them to your expected profit is in Adjust your income tax prepayments.

You transmit the return electronically if you have income from trade or business, with the statutory exceptions (section 25 (4) EStG).

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 income tax return that means:

1. You create your EÜR from reports and invoices.
2. In the wizard you fill in the Anlage G and the other details and check the preview.
3. With VAT GPT Pro you send the return and the Anlage EÜR through ELSTER.

There is Free, Go (30 days free with all Pro features) and Pro. Try for free now

Not tax advice: the content does not replace individual advice.

Frequently asked questions

How do trade tax and income tax connect? For income from trade or business, income tax can be reduced by four times the trade tax base amount (section 35 EStG). The conditions and limits are in the statute; the Anlage G has its own fields for it.

Do I send the EÜR separately? Yes. The EÜR 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). In VAT GPT you send it on the "Taxes" page in the "Profit & Loss Statement (Anlage EÜR)" area through "Review & Submit".

Can I create the 2026 return in 2026? The return covers the past calendar year. In 2026 you work on 2025.

Read next

• Income tax for Amazon sellers
• Income tax return for eBay sellers
• Filling in the Anlage G
• Adjust your income tax prepayments

Sources

• Section 2 EStG
• Section 25 EStG
• Section 35 EStG
• Section 37 EStG
• Section 60 EStDV
• Section 149 AO
• Section 108 AO
• ELSTER: income tax return (ESt 1 A)