Guides and comparisons on the advance VAT return, OSS, EÜR and tax number for online sellers.
When is the OSS return due? All deadlines per quarter in a table, plus the threshold and the steps in the BZStOnline Portal for online sellers.
Selling on Amazon to other EU countries? How to spot OSS sales in the Amazon VAT report and file them with the BZSt, with all deadlines.
Found an error in an OSS return you already sent? Correct it in your next return, up to three years after the deadline. Negative amounts and portal steps.
Distance sales under § 3c UStG explained: when a sale to private customers in the EU counts, the 10,000 euro threshold, VAT and the OSS return.
Selling on Amazon? How to carry the VAT Transactions Report (AVTR) into the German advance VAT return: boxes 81, 86, 41, 45 and the deadline.
Selling on eBay? Check whether you are an entrepreneur, must charge VAT, file an advance return and when the OSS applies.
Got the Amazon VAT Transactions Report (AVTR) as CSV? How to turn it into your VAT and OSS returns: key columns, pitfalls and month assignment.
Got the eBay orders report as CSV? How to turn it into your advance VAT return and OSS return: key columns, marketplace rules (§ 25e UStG), pitfalls.
When is your German advance VAT return (UStVA) due? All 2026 deadlines in one table, monthly or quarterly, plus the permanent deadline extension.
Do small businesses in Germany have to file a VAT return? Usually not. The €25,000 and €100,000 limits, the exceptions and the waiver trap.
Selling to private customers in other EU countries? How to register for the OSS in the BZStOnline portal: steps, start date, duties afterwards.
The EU OSS threshold of €10,000 explained: what counts, what does not, five worked examples and what happens when you pass it (§ 3c (4) UStG).
Small business owners and the EU OSS: the €10,000 threshold applies to you too. What holds below and above it, and what the EU small business scheme adds.
Which VAT rate applies in the OSS? The standard and reduced rates of 26 EU countries in one table, with the date and the official source.
Do you sell on eBay to other EU countries? Find out when you need the OSS, which sales go into the return and by when you file it.
OSS or VAT registration in an EU country? The OSS covers distance sales from Germany. With goods in a warehouse abroad you need to register there.
How to file the German advance VAT return (UStVA) in ELSTER: registration, the form, key line codes, sending, corrections. With notes for 2026.
Annual VAT return in Germany: the deadline for 2025 and 2026, how to file it online in ELSTER, late-filing penalties and software options.
Selling on Etsy from Germany? Find out whether you pay VAT: small shops, small business limits of €25,000 and €100,000, EU sales above €10,000 and DAC7.
Where do you save your German VAT ID in Seller Central? The path, the VIES (MIAS) check, the address match, the pending status and common errors.
Must you write invoices with VAT as an Amazon seller in Germany? When it is required (§ 14 UStG), what goes in them and what Amazon does for you.
Set up the Amazon VAT Calculation Service (VCS): what you need to register, how product tax codes work and where to find reports and invoices.
Selling used goods on eBay? How the margin scheme works: who can use it, how VAT on the margin is worked out and why these sales stay out of OSS.
Do eBay fees include VAT? When you can deduct input VAT from the eBay fee invoice in Germany, what it must show, and small business owners.
eBay asks commercial sellers for a valid German VAT ID. Why, how to apply at the BZSt, where to enter it on eBay and what small businesses need.
Want to leave the OSS? How to deregister in the BZStOnline portal: 15 days' notice for a voluntary exit, mandatory deregistration by the 10th.
Input VAT and the EU one-stop shop (OSS): German input VAT goes in your advance return, VAT from other EU countries through the refund procedure.
Missed the OSS return or payment deadline in Germany? Quarterly dates, what late filing can cost, exclusion rules and what to do now. No extension.
Based outside Germany and selling on Amazon from German stock? How to get your tax number and VAT ID: tax office, form and representative explained.
How a registered seller based outside Germany files German VAT returns: deadlines, periods, the annual return, input VAT and what UK sellers should know.
Where to transfer the OSS VAT from Germany, what goes in the payment reference (Kassenzeichen), the deadline, and why direct debit is not possible.
What your books must supply for the German OSS return: sales by EU country and rate, ECB rate, ten-year records, matching the payment. SKR03/SKR04.
Returns and credit notes in the OSS: correct a past quarter in a later return, negative balance per country, refund by the EU country, an example.
File the OSS return for your eBay sales in seven steps: register, sort sales, work out VAT per country, file, pay. With a worked example.
Selling goods to customers outside the EU from Germany: when the export is VAT-free, which proof you need and what goes into the advance VAT return.
Publishing with Amazon KDP? How to treat your royalties for VAT: advance return, EC Sales List and small business owners explained for authors in Germany.
Which taxes do Amazon sellers in Germany pay, and when? VAT and income tax to the tax office, trade tax to the municipality, with due dates.
Filling in the Anlage EÜR 2025? What lines 11, 14 and 25 mean, what goes in the header, and which lines online sellers and the self-employed use most.
Applying for the permanent VAT extension (Dauerfristverlängerung) for 2027: deadline 10 February 2027, special prepayment and all 2027 due dates.
No official processing time exists for the German tax number. What is certain, what you can do while you wait, and when to ask the tax office.
German tax number, tax ID, VAT ID and the new business ID compared: who issues each, where to find it and which number goes on which return or invoice.
Selling with Amazon FBA from Germany? These taxes apply: income tax, trade tax above €24,500 trade income and VAT, including stock in other EU countries.
When Amazon refunds your customer, your German VAT goes down. How to correct VAT for returns and partial refunds, with an example and the advance return.
From when are eBay sales taxable in Germany? There is no fixed limit: private or commercial decides. With the reporting threshold (30 sales, €2,000).
Selling on eBay as a small trader in Germany? These taxes apply: income tax, trade tax above the €24,500 allowance and VAT, plus registration and EÜR.
VAT on eBay as a small business owner in Germany: limits (€25,000 and €100,000), invoices, eBay fees without input VAT, VAT ID and the waiver.
Does Amazon store your goods abroad through Pan-EU FBA? How to treat transfers, sales in the storage country and OSS, with a VAT ID per country.
Where do you file the German OSS return: ELSTER or the BZSt online portal? The form, login with an ELSTER certificate, the steps and the VAT return.
The One-Stop-Shop (OSS) explained simply: who it is for, what the €10,000 threshold means and how registration, the quarterly return and payment work.
OSS return with a worked example: convert gross sales to net, calculate the tax per EU country, pay the total and offset a correction. Step by step.
How often must you file the OSS return? Once per quarter, also as a nil return. Dates 30 April, 31 July, 31 October, 31 January, plus payment.
Which sales go into the OSS return: distance sales to EU consumers, services, stock abroad. And what must stay out of it.
Registered for the OSS too late? When the scheme starts, what still works until the 10th of the next month, and what to do if the deadline passed.
Software for the OSS return: what the BZSt requires, how CSV import and the form work, and a checklist for choosing a tool.
OSS return and DATEV: what the DATEV export does for the BZSt, what bookkeeping needs, and how sellers pass data to their tax advisor.
Do B2B sales belong in the OSS return? Usually not. How to tell a business from a consumer, what applies to each and where you report the sales.
Intra-Community supplies to businesses from Germany: four conditions, checking the VAT ID, the invoice, proof of arrival and the EC Sales List.
DAC7 for sellers in Germany: from 30 sales or €2,000 a year the platform reports your data to the BZSt. What is reported, the deadline, what to do.
Selling on Kleinanzeigen? See whether your sales stay private and tax-free or count as commercial, with trade registration, small business limits and DAC7.
Selling on Vinted in Germany: when selling from your wardrobe stays tax-free, when you count as commercial, and what the DAC7 report means for you.
Own online store on Shopify: 19 and 7 percent VAT, small business scheme, EU sales above €10,000, OSS and exports to non-EU countries explained.
Selling on Kaufland.de or another marketplace? Who owes the VAT, what sections 25e and 22f UStG mean for you, small business owners and EU sales.
Dropshipping in Germany: who supplies, where the supply takes place and what applies to imports, with chain transactions and the €150 limit.
Print on demand and VAT: who supplies, input VAT on the print invoice, print partners abroad, EU sales, small business owners, marketplaces.
Etsy asks for your tax number? Which number applies: tax number, tax ID, VAT ID, the DAC7 report, section 22f UStG and who is exempt.
eBay asks for your tax number? Which number applies to you, when eBay asks, what happens if you do not provide it and where to find it.
How to correct VAT as an Amazon seller in Germany: refunds and returns (§ 17 UStG), wrong invoice VAT (§ 14c UStG) and a filed VAT return (§ 153 AO).
Find commingling lines in the Amazon VAT report, document them separately and clarify them with your tax adviser: what Amazon says, what the law requires.
Soll or Ist taxation in Germany: when VAT arises, who can apply for cash-basis VAT (800,000 euros), an example and switching. With sources.
German VAT rates under section 12 UStG: 19 percent standard, 7 percent reduced, 0 percent for photovoltaic. Examples and sources.
Input VAT deduction under section 15 UStG: invoice, business use, the 10 percent rule, exclusions, small businesses, an example. With sources.
Reverse charge under section 13b UStG: when you owe the VAT as recipient, the invoice note, input VAT deduction and an example. With sources from the law.
Which Amazon reports exist and which counts for the VAT return, OSS and the income surplus statement: AVTR, All Orders, payments report, tax documents.
How to download the Amazon VAT Transactions Report (AVTR) as CSV from Seller Central: the click path, the 93-day limit and the usual snags.
The columns of the Amazon VAT Transactions Report (AVTR) in plain English: TAX_REPORTING_SCHEME, countries, amounts, transaction types, with an example.
What the Amazon settlement (payments) report shows, how it differs from the VAT report, and which of the two counts for VAT, income tax and input VAT.
The key columns in the eBay transaction report and the orders list: what they mean and which tax they count for, with a small three-row example.
How to download the eBay transaction report and the orders report as CSV: the click path in Seller Hub Pro, the 90-day limits and the usual snags.
How to upload your Amazon VAT report and eBay order list to VAT GPT as CSV, what is calculated afterwards and what you still check yourself.
From Amazon and eBay reports to your OSS return in four steps: upload, check totals by country, send to the BZSt, pay. With the quarterly deadlines.
Which sales from your Amazon and eBay reports go into which box of the German advance VAT return, and how you prepare it with VAT GPT.
An invented example: seven rows from the Amazon VAT report become the OSS lines for France, Italy and Poland, with the euro conversion rule.
Selling on Amazon and eBay? You file one OSS return per quarter. How to combine both reports without counting anything twice.
Six duties for Amazon and eBay sellers at a glance: OSS, advance VAT, annual VAT, EÜR, trade tax and income tax. With deadlines.
All German advance VAT return deadlines for 2026 and 2027: monthly, quarterly, with permanent extension, plus the annual return. With sources.
How to enter input VAT from expenses in the German advance VAT return in ELSTER: conditions, lines 38 to 41, an example and common mistakes.
Advance VAT return with no sales in Germany: when a zero return is required, when it is not, which deadline applies and what a late filing risks.
Correcting an error in a German advance VAT return: when you must report it under section 153 AO, when section 17 UStG applies, and the objection deadline.
One extra month for German advance VAT returns: applying for the permanent extension, calculating the special prepayment and its December offset.
Small businesses and the German annual VAT return: when it is needed, what goes in line 48 and line 16 of the 2025 ELSTER form, and which limits apply.
Deadline for the German annual VAT return 2025: 31 July 2026 without an adviser, 1 March 2027 with one, plus payment and late-filing surcharge.
Amazon seller taxes in five steps: trade registration and tax number, VAT ID, VAT return from the AVTR, OSS above 10,000 euros and the year-end close.
eBay seller taxes in five steps: private or business, DAC7, tax number and VAT ID, VAT return, OSS above 10,000 euros and the year-end close.
Amazon fees are business expenses. Whether you can deduct the input VAT depends on the invoice: German VAT shown, or reverse charge from an EU company.
Which Amazon amounts are income, expenses or just a money movement? With a table, the Anlage EÜR lines and the cash principle under section 11 EStG.
Your Amazon payout is neither your revenue nor your profit. A worked example shows which tax applies to which figure.
Every recurring tax date for online sellers from October 2026 into 2028: VAT return, OSS, prepayments and annual returns, with weekdays.
When online sellers may use the EÜR and when bookkeeping is required: the 800,000 and 80,000 euro limits, commercial register and stock.
In the EÜR, goods are a business expense when you pay for them. What applies to Amazon stock at year end, returns and write-offs.
E-invoice duty in Germany: receiving since 2025, issuing from 2027 or 2028 by last year's turnover. What applies to Amazon and eBay sellers.
XRechnung or ZUGFeRD? The difference in one table: PDF with data or pure XML, readability, Leitweg-ID and which format suits which customer.
Receiving e-invoices in Germany: duty since 2025, how to make XRechnung and ZUGFeRD readable, check the invoice and keep it correctly for eight years.
E-invoices for Amazon and eBay sellers: none for private buyers, a duty for German business buyers. What you issue, what the marketplace issues.
Small businesses in Germany must receive e-invoices but need not issue them. What the BMF says, when that changes and which format fits.
How to create a ZUGFeRD invoice in VAT GPT: mandatory details, choose the format, check the file, send and keep it, with the BMF rules.
How to create an XRechnung in VAT GPT: enter the Leitweg-ID, add the mandatory details, check the file and send it, following the BMF rules.
Amazon Business customers need an invoice per order. What counts as an e-invoice from 2027, what Amazon creates and what to do for authorities.
Starting a business? How to get your tax number with the tax registration questionnaire: online, within one month, also as a small business owner.
Filing the Anlage EÜR in ELSTER: who may use the income surplus statement, what belongs in it and by when to file it (deadline 2026).
Do you have to file a trade tax return as a small business? €24,500 allowance, form GewSt 1 A, deadline and apportionment across municipalities.
Which taxes freelancers pay in Germany: income tax, VAT, small business limits, no trade tax, deadlines and advance payments.
What a seller based outside Germany needs for Amazon.de: the German tax number, the German VAT ID, who issues each, in what order, and why Amazon asks.
Germany's small business scheme (Kleinunternehmer) in 2026: total turnover up to €25,000 last year and €100,000 this year. How it is calculated.
Exceeded the German Kleinunternehmer turnover limit? What applies above €25,000 last year, above €100,000 this year and in the founding year.
How to switch from Germany's small business scheme to standard VAT: waiver, deadline, five-year binding period, revocation and what changes.
Writing an invoice as a Kleinunternehmer in Germany: mandatory details under § 34a UStDV, the § 19 UStG note, no VAT shown, invoices up to €250.
Registering a business with ELSTER: choose the account type, activation ID and activation code, certificate file or app. Free, one-time. As of 26 Oct 2026.
An alternative to Mein ELSTER? Tax software with ELSTER support: ELSTER's list of 636 products, filters by form, a checklist. As of 26 October 2026.
What does registering a small business in Germany cost? Fees in Berlin, NRW and Hamburg, what is free, and the running costs that follow.
Register a trade online in Germany: where it works (Berlin, NRW, Bavaria), what you need, how the confirmation arrives and what the tax office needs next.
Sole proprietor? The tax registration questionnaire section by section: start of activity, profit calculation, small business rule, VAT period, VAT ID.
Trade registered, no tax number yet? The trade office informs the tax office, but you send the questionnaire yourself. Order of steps, deadline, waiting time.
Looking for your German tax number (Steuernummer)? It is top left on tax notices and tax office letters. No number yet? How it differs from the tax ID.
How to get a German VAT ID: tick the box in the tax registration questionnaire, or apply online or in writing at the BZSt. Cost and mail-only delivery.
How to get an ELSTER certificate (certificate file .pfx): register, confirm your e-mail, verify your identity, activate and save the file. Plus renewal.
Trade tax for Amazon sellers in Germany: the 24,500 euro allowance, a worked example with the municipal rate, small business status and the deadline.
Trade tax on eBay in Germany: when it applies, the 24,500 euro allowance, a worked example with the municipal rate, private or business sales, deadline.
Income tax for Amazon sellers in Germany: profit as income from trade, EÜR, Anlage G, the filing deadline, advance payments and typical mistakes.
eBay and income tax in Germany: when your profit is income from trade, which forms you need (EÜR, Anlage G, ESt 1 A) and by when you have to file.
Filling in the EÜR as a Kleinunternehmer: income in line 12, expenses gross, no input VAT. How to complete the Anlage EÜR step by step.
An Excel template for the German EÜR: the sheets and columns your spreadsheet needs to match the Anlage EÜR, and what Excel cannot do for you.
Withdrawals and contributions in the German EÜR: what they are, how to record cash and non-cash items, lines 106 and 107 and the effect on interest.
List of business expenses in the German EÜR with the lines of the Anlage EÜR: fully deductible costs, gifts, entertainment, travel, home office and vehicle.
Depreciation and low-value assets in the German EÜR: the 800 euro limit, the collective item, one-year useful life for computers and lines 31 to 38.
How to book VAT and input VAT in the German EÜR: net amounts, lines 15, 17, 18, 57 and 58, payments to the tax office, the 10-day rule and a worked example.
Home office in the German EÜR: the 6 euro daily flat rate up to 1,260 euros, the annual flat rate for a home workroom, conditions, examples and lines 65 and 66.
Travel costs in the German EÜR: business trips, the way to your place of business (0.38 euros per km from 2026), meal allowances of 14 and 28 euros, logbook.
Bookkeeping basics for German small businesses: EÜR instead of a balance sheet, what to record, the section 141 AO limits and what to keep.
E-invoices in Germany: receive since 2025, issue from 2027 or 2028. How XRechnung and ZUGFeRD differ and how you validate the file before sending.
Scan receipts or read invoices with AI in Germany? What § 147 AO and the GoBD allow, what you check yourself and why e-invoices are not a scan case.
Mandatory details on a German invoice under section 14 (4) UStG: the ten items, special cases, e-invoice rules since 2025. With sources.
Small-amount invoice under section 33 UStDV: 250 euro limit, four mandatory details, input VAT, exceptions and an example. With sources.
German retention periods: accounting vouchers and invoices 8 years, books 10 years, business letters 6 years. Start of the period, example, small business.
GoBD explained: receipt principle, ten days, unaltered records, scanning receipts, e-invoices. Applies to EÜR filers too. Sources from the BMF letter.
Scan receipts with a smartphone and destroy the paper? GoBD checklist: colour, OCR, signature, organisational instruction, backup. Sources included.
AI reads receipts and assigns expenses. What it does, what you must check yourself under GoBD and section 146 AO, and why no seal is needed.
Mein ELSTER or software? When the Mein ELSTER form is enough and when software with Amazon and eBay import pays off for VAT return, EÜR and OSS.
Amainvoice prepares Amazon data up to the DATEV export, VAT GPT calculates and, with Pro, sends returns itself. What fits what – factual, with sources.
VAT return software in Germany compared: VAT GPT, Amainvoice, TAXDOO and hellotax side by side – with sources, no ranking. As of 21 October 2026.
Which returns the self-employed in Germany must file electronically and how to tell whether tax software fits: income tax, EÜR, VAT and trade tax.
Which returns small business owners in Germany still file and what tax software must handle: EÜR, income tax, trade tax, switch to standard taxation.
Selling on Amazon? What to look for in accounting software: VAT transactions report, fees, EÜR, VAT returns, record keeping and tax adviser export.