Tax adviser cost for online sellers in Germany: what Amazon and eBay sellers pay per year

Without a separate agreement, a German tax adviser bills under the fee ordinance for tax advisers (StBVV). It sets a range for each return, and the range depends on the value of your figures. For an Amazon seller with 120,000 euros of income, 90,000 euros of expenses and 30,000 euros of profit, the returns of one year come to 666.64 to 4,155.72 euros including VAT; with ongoing bookkeeping, 853.23 to 5,275.27 euros. That is the statutory range, not a fixed price.

Last updated: October 27, 2026

In brief

Basis: fee = a fraction of a "full fee" from a table, depending on the object value (turnover, profit or trade income).
Range: the adviser picks the fraction within the range by scope and difficulty (section 11 StBVV). VAT is added.
Example: 666.64 to 4,155.72 euros gross for advance returns, annual VAT return, EÜR, trade tax and income tax.
Deviation: a fee agreement in text form may be higher or lower (section 4 StBVV).

How does a tax adviser bill?

The fees are set out in the StBVV. For most returns it is a value fee: the object value determines the "full fee" in a table (Table A for returns and advice, Table B for the EÜR, Table C for bookkeeping). The adviser gets a fraction of it, for example 1/10 to 6/10. Where in the range he lands depends on scope and difficulty, the importance of the matter and your income and assets (section 11 StBVV).

On top of that:

VAT on the fee (section 15 StBVV), currently 19 percent (section 12(1) UStG); none if the adviser is a small business whose VAT is not charged under section 19(1) UStG (section 15 sentence 2 StBVV). The example below uses 19 percent.
Expenses for post and telecommunications: optionally 20 percent of the fees, at most 20 euros in the same matter (section 16 StBVV). Not included in our example.
Time-based fee where the ordinance provides for it or no object value can be estimated: 16.50 to 41 euros per started quarter of an hour (section 13 StBVV).

The invoice must show the individual fees, the provisions applied and, for value fees, the object value (section 9 StBVV). That is how you can see how your adviser calculated.

Which services does an Amazon or eBay seller need?

Service	Provision	Range	Object value
Advance VAT return	section 24(1) no. 7	1/10 to 6/10, Table A	10 percent of the turnover of the period, at least 650 euros
Annual VAT return	section 24(1) no. 8	1/10 to 8/10, Table A	10 percent of the turnover of the year, at least 8,000 euros
EÜR	section 25(1)	5/10 to 30/10, Table B	the higher of business income and business expenses, at least 17,500 euros
Trade tax return	section 24(1) no. 5	1/10 to 6/10, Table A	trade income, at least 8,000 euros
Income tax return (without determining the individual income)	section 24(1) no. 1	1/10 to 6/10, Table A	sum of positive income, at least 8,000 euros
Bookkeeping, monthly fee	section 33	2/10 to 12/10; 1/10 to 6/10 if you assign the accounts to the receipts yourself; Table C	the higher of income and expenses (for an EÜR)

The monthly bookkeeping fee covers the advance VAT return (section 33(8) StBVV). Section 24 does not name the OSS return explicitly. It is a tax return (section 18j(4) UStG), so the item for other tax returns may apply: 1/10 to 6/10 of Table A, object value the relevant tax base, at least 8,000 euros (section 24(1) no. 26 StBVV). Ask your adviser in advance how it is billed.

Worked example: an Amazon seller with 120,000 euros of business income

Assumptions: business income 120,000 euros, including the VAT received, which counts as business income in the EÜR; at 19 percent that is 100,840.34 euros of turnover and 19,159.66 euros of VAT, all taxable in Germany, no OSS sales. Business expenses 90,000 euros, profit 30,000 euros, no other income, trade income equal to profit, quarterly advance returns, no time-based fees, no expenses. The amounts were calculated by a script from Tables A, B and C of the StBVV (annexes as published in BGBl. 2025 I No. 105).

Service	Object value, full fee	Each (net)	Per year (net)
Advance return, 4 per year	2,521.01 euros, 235 euros	23.50 to 141.00 euros	94.00 to 564.00 euros
Annual VAT return	10,084.03 euros, 655 euros	65.50 to 524.00 euros	65.50 to 524.00 euros
EÜR	120,000 euros, 423 euros	211.50 to 1,269.00 euros	211.50 to 1,269.00 euros
Trade tax return	30,000 euros, 946 euros	94.60 to 567.60 euros	94.60 to 567.60 euros
Income tax return	30,000 euros, 946 euros	94.60 to 567.60 euros	94.60 to 567.60 euros
Total net			560.20 to 3,492.20 euros
Total gross (19 percent)			666.64 to 4,155.72 euros

If you also have the bookkeeping done monthly and assign the accounts yourself, the monthly fee at an object value of 120,000 euros is between 20.90 and 125.40 euros, or 250.80 to 1,504.80 euros net per year. Because the advance returns are included, they drop out of the table. That gives 717.00 to 4,433.00 euros net, or 853.23 to 5,275.27 euros gross.

How to read it: the lower figure is the minimum of the range, the upper one the maximum. Where your adviser lands depends on scope and difficulty. Many countries, credit notes or unsorted receipts point to the upper part, tidy reports to the lower part. This is only an example: the income tax return is counted only as a return without determining the individual income (section 24(1) no. 1 StBVV); determining further income, an explanatory report for the EÜR (section 25(4) StBVV) or preparatory work well beyond the usual extent (time-based fee, section 25(2) StBVV) are billed in addition.

When does the price differ?

Adviser and client may agree on a different fee. The agreement needs text form, must be labelled as a fee agreement and must not be part of the power of attorney (section 4(1) StBVV). The adviser must point out to you in text form that a higher or lower fee can be agreed (section 4(3) StBVV). If an agreed fee is unreasonably high, it can be reduced in a dispute to the amount under the StBVV (section 4(2) StBVV). Flat monthly fees may therefore lie above or below the range. They are then a matter of negotiation, not law.

What can you do yourself?

For bookkeeping it matters within the range who assigns the accounts to the receipts: if you do it yourself, 1/10 to 6/10 applies instead of 2/10 to 12/10 (section 33 StBVV). How to file the advance return yourself via ELSTER is shown in ELSTER VAT return guide.

Common mistakes

Comparing only the monthly price. Ask what it includes: advance returns, annual return, EÜR, trade tax, income tax.
No offer in text form. A different fee must be agreed in text form (section 4 StBVV).
Forgetting VAT. The fee comes plus 19 percent unless the adviser is a small business (section 15 StBVV).
Not checking the object value. It is on the invoice (section 9 StBVV). Compare it with your figures.
Forgetting foreign countries. OSS returns and stock abroad are extra services. Clarify them beforehand.

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.

You upload your Amazon and eBay CSV reports and your invoices. The AI reads amounts, countries and tax rates.
VAT GPT splits the VAT for Germany and the EU (OSS). You check and confirm.
With VAT GPT Pro you send the advance VAT return via ELSTER and the OSS return to the BZSt. You prepare the EÜR, trade tax and income tax returns in the same account.

If you keep a tax adviser, start the data export in the settings: a ZIP file with your income and expense receipts as original files, one overview table each, a DATEV bookings file for tax advice, your uploaded CSV reports and a README. The account mapping in the DATEV file is a suggestion you agree with your tax adviser. How much this changes the cost depends on the range and your agreement; we do not promise savings.

There are Free, Go (30 days free with all Pro features) and Pro plans. Try it free

Frequently asked questions

What does a tax adviser cost an Amazon seller per year? In the example (120,000 euros of income, 30,000 euros of profit) the returns come to 666.64 to 4,155.72 euros gross under the StBVV, with monthly bookkeeping 853.23 to 5,275.27 euros. Your figures shift the range.

Must the adviser bill under the StBVV? Without an agreement, yes. With a fee agreement in text form he may deviate (section 4 StBVV).

What does 1/10 to 6/10 mean? The adviser gets between one tenth and six tenths of the full fee from the table. He picks by scope and difficulty (section 11 StBVV).

Are the prices gross or net? The fee comes plus VAT (section 15 StBVV). Our examples give both.

Is the OSS return included in the price? It is not in the example above. Section 24 StBVV does not name it explicitly; the item for other tax returns may apply (section 24(1) no. 26 StBVV). Ask your adviser how he bills it.