Kaufland marketplace: VAT for sellers in Germany

Do you sell on Kaufland.de or another marketplace? Then you are, as a rule, the supplying business and you owe the VAT unless you are a small business owner. The marketplace does not take it off your hands: it can be liable for unpaid tax (§ 25e UStG) and must record details about you (§ 22f UStG).

Last updated: 27 October 2026

In short

Valid VAT ID: If you have one, the marketplace is generally not liable for your tax; there are exceptions.
Small business owners: Exempt up to €25,000 (previous year) and €100,000 (current year), without input VAT deduction.
EU sales: Above €10,000 in distance sales a year the destination country applies; see the EU section.

Who owes the VAT: you or the marketplace?

Normally you. VAT applies to deliveries that a business makes within Germany for consideration in the course of its business (§ 1 (1) no. 1 UStG). In the law a marketplace is an "electronic interface": an electronic marketplace, platform or portal (§ 25e (5) UStG). Whoever uses it to support the delivery of a good is the operator and is liable for the unpaid tax from that delivery (§ 25e (1) UStG). Liability means the tax office can turn to the operator if the seller does not pay. The seller's own duty remains.

The liability falls away if the supplying business holds a valid VAT ID issued by the Federal Central Tax Office at the time of delivery (§ 25e (2) sentence 1 UStG). That does not apply if the operator knew, or as a prudent businessperson should have known, that you do not meet your tax obligations in full (§ 25e (2) sentence 2 UStG). In addition, the tax office may notify the operator that you do not meet your tax obligations or not to a substantial extent; for transactions concluded after that, the operator is liable even if you hold a valid VAT ID, unless it proves within the set deadline that you can no longer offer goods through its interface (§ 25e (4) UStG).

§ 3 (3a) UStG regulates when the operator itself is treated as the supplier. There are two cases: a business not established in the EU supplies within the EU through the interface to certain recipients (§ 3a (5) sentence 1 UStG), or the interface supports a distance sale of goods imported from a third country in consignments with an intrinsic value of up to €150. The operator is then treated as if it had received and supplied the goods itself. If you are based in Germany and supply from Germany, the first case does not concern you; whether your range touches the second depends on where the goods come from.

Does the small business scheme apply on a marketplace?

Your sales are VAT-exempt if total turnover did not exceed €25,000 in the previous calendar year and does not exceed €100,000 in the current year (§ 19 (1) UStG). Total turnover is the sum of your taxable sales calculated on the basis of consideration received (§ 19 (2) UStG) – all sales count, not only those on a marketplace. On invoices you must not show VAT separately and must refer to the exemption under § 19 (1) UStG; you have no input VAT deduction (Finanzamt Hessen). Limits, exceptions and the waiver trap: VAT return for small businesses in Germany: must I file?

What does the marketplace record about me?

For deliveries where transport begins or ends in Germany, the operator records: the name and address of the supplying business, its website, its VAT ID issued by the Federal Central Tax Office and – if known – the tax number issued by the tax office (§ 22f (1) UStG). It keeps the records for ten years from the end of the year in which the sale was made and sends them to the tax office electronically on request (§ 22f (4) UStG).

If a marketplace asks for your numbers, this recording duty is usually behind it. If you have not registered as a business, the recording covers name, address and the sales data, and the operator also records your date of birth (§ 22f (2) UStG). But if you sell on a lasting basis to earn income, you are a business for VAT purposes, even without a profit motive (§ 2 (1) UStG) – and then registering as a business is part of it. How to get a tax number: Tax number in Germany. Which number is for what: Etsy and other platforms: which tax number to give.

What applies when I sell to other EU countries?

If you ship goods to consumers in another EU country, it is an intra-Community distance sale. The place of supply is where the goods are when the transport ends, in the buyer's country (§ 3c (1) UStG). There is a de minimis threshold: if your seat or establishment is in only one member state, the rule does not apply as long as the total of these sales did not exceed €10,000 in the previous year and does not exceed it in the current year (§ 3c (4) UStG). Above that you pay the VAT of the destination country; instead of registering in each country you can take part in the OSS, which you notify (§ 18j UStG). More: the EU OSS threshold of 10,000 euros, distance sales under § 3c UStG, OSS return.

How do I report marketplace sales in the advance return?

If you are not a small business owner, you file an advance return by the tenth day after the end of the return period (§ 18 (1) UStG); if your tax for the previous year was no more than €2,000, the tax office can release you from this (§ 18 (2) UStG). The rate is 19 percent; 7 percent applies to certain goods (§ 12 UStG). Which rate belongs to your product, you clarify using the law or with the tax office. Deadlines and permanent extension: advance VAT return online.

Which mistakes happen often?

Assuming the marketplace pays the VAT for you. It is liable under conditions but does not replace your advance return.
Not storing a VAT ID although you are under standard taxation. With a valid VAT ID the operator's liability as a rule falls away (§ 25e (2) UStG); it must record the VAT ID under § 22f (1) no. 3 UStG.
Treating all marketplace sales as private sales. Lasting activity to earn income makes you a business for VAT; your turnover then decides whether the small business scheme applies.
Overlooking EU sales. Above €10,000 of distance sales a year the destination country applies (§ 3c (4) UStG).
Showing VAT on invoices as a small business owner. That is not permitted (Finanzamt Hessen).

How VAT GPT helps

If you have to report VAT, it takes three steps:

Upload: your invoices and receipts. The AI reads amounts, countries and tax rates.
Check: VAT GPT prepares the advance VAT return, monthly or quarterly, and the OSS return for all EU countries. You check and confirm.
Send: with VAT GPT Pro via ELSTER to the tax office, and the OSS return directly to the BZSt.

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Frequently asked questions

Does Kaufland pay the VAT for me? No. The operator is liable under the conditions of § 25e UStG for unpaid tax from your delivery; your duty to file remains. § 3 (3a) UStG makes an exception for deliveries by sellers established outside the EU to consumers and for distance sales from a third country of up to €150.

Do I need a VAT ID to sell on a marketplace? The law requires the operator to record the VAT ID (§ 22f (1) no. 3 UStG) and ties its freedom from liability to a valid VAT ID (§ 25e (2) UStG). What your marketplace asks for in its sign-up form is shown in the form in your account.

Do I have to pay VAT as a small business owner? No, as long as you stay within the limits of €25,000 and €100,000 (§ 19 (1) UStG). You must then not show VAT separately (Finanzamt Hessen).

How long does the marketplace keep my data? The operator keeps its records under § 22f UStG for ten years, counted from the end of the year in which the sale was made (§ 22f (4) UStG).

What if I am established outside the EU? Businesses without residence, seat or management in Germany, another EU state or the EEA name an authorised recipient in Germany when applying for tax registration (§ 22f (1) UStG).