OSS for Amazon and eBay: one return for both

You sell on Amazon and on eBay and wonder whether you need two OSS returns. You do not: you file one per quarter, with the sales of all channels together. The 10,000 euro threshold also counts across all channels. Here is how to combine the two reports.

Last updated: October 27, 2026

In brief

One return: taking part in the OSS scheme applies uniformly to all sales, not per platform.
One threshold: the 10,000 euros add up all distance sales into other EU countries.
No double counting: each sale appears in one report only; use each report once.

Why only one return for both platforms?

The law allows taking part in the special scheme only uniformly for all EU member states and all sales of this kind. So you cannot put Amazon through OSS and treat eBay differently. You file one tax return per quarter with the BZSt; deadlines and process are in OSS return for Amazon and eBay with VAT GPT.

How does the 10,000 euro threshold work with two platforms?

The threshold concerns the total, without VAT, of all distance sales to private customers in other EU countries; electronic, telecom and broadcasting services to private customers there count too. If you are established only in Germany and do not exceed 10,000 euros in the previous and the current calendar year, a sale you ship from Germany is a German sale (section 3c (4) UStG); you can waive this rule with the tax office. If you sold 6,000 euros on Amazon and 5,000 euros on eBay, that is 11,000 euros and the threshold is exceeded. More in EU VAT OSS threshold of 10,000 euros: examples.

How do I combine the two reports without counting twice?

Each sale is in exactly one report: Amazon orders in the Amazon report (AVTR), eBay orders in the eBay list. You count twice only if you use the same file twice or if two reports of the same channel overlap, for example two downloads with overlapping periods.

Here is how:

Download one report per platform for the whole quarter.
Check the start and end dates of the reports: the period should be exactly your quarter.
Add up the net totals of both platforms per country and tax rate.

Example with invented numbers, France at 20 % and Italy at 22 %:

Country	Amazon net	eBay net	Together net	Rate	Tax
France	€700.00	€300.00	€1,000.00	20 %	€200.00
Italy	€400.00	€100.00	€500.00	22 %	€110.00

What about refunds and different dates?

Amazon lists each goods transaction in the AVTR by its completion date, not by order or payment date; for a sale that is the shipping date. An order placed on March 31 and shipped on April 1 therefore appears in the second quarter. For eBay, check yourself which date you use to evaluate the list, and keep the quarter boundary the same for both. Refunds reduce the sales of the quarter in which they occur: OSS returns: how to report refunds and negative sales.

How do I upload both reports to VAT GPT?

Under "Einnahmen & OSS" you select both CSV files together. VAT GPT recognises each file from its header row and puts both into the same country lines. A file that was already uploaded is rejected as a duplicate, and transactions that already exist from another file are skipped with a note. The steps are in Upload Amazon and eBay reports to VAT GPT.

How VAT GPT helps

You upload the Amazon report and the eBay order list for the quarter.
VAT GPT combines the OSS sales of both platforms by country and tax rate.
You check the table "OSS-Umsatzsteuer nach Land" (OSS VAT by country) and confirm; with VAT GPT Pro you send the return.

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 need a separate OSS registration for eBay? No. Taking part applies uniformly to all sales.

What if only Amazon exceeds the threshold? The threshold adds up all channels, not each platform.

Where do I declare sales if I stay below the threshold? If you ship from Germany, the sale is German and goes into the advance VAT return, unless you waived the rule.