VAT return from your Amazon and eBay reports

Your sales taxable in Germany go into boxes 81 (19 %) and 86 (7 %) of the advance VAT return (Umsatzsteuer-Voranmeldung). The VAT on distance sales to private customers in other EU countries is declared in the OSS return if you use the OSS; their net amount goes into box 45 of the advance return. VAT GPT separates the two when you upload your reports. Here is where each row belongs.

Last updated: October 27, 2026

In brief

Domestic: net sales at 19 % in box 81, at 7 % in box 86.
OSS sales: not in 81 or 86; the VAT goes into the OSS return, the net amount into box 45.
Sending: with VAT GPT Pro through ELSTER; the checking stays with you.

Which sale goes into which box?

The numbers come from the form USt 1 A for 2026 published by the BMF. Amounts on the form are shown without VAT.

Sale in your report	Box (line)	What VAT GPT does with it
Sale in Germany at 19 %	81 (line 13)	Net total in the VAT return
Sale in Germany at 7 %	86 (line 14)	Net total in the VAT return
Sale in Germany at other rates	35 and 36 (line 16)	Net total in the VAT return
Tax-free supply to a business with a VAT ID in the EU	41 (line 19)	Net total in the VAT return if your data contains such supplies
Distance sale to private customers in other EU countries (OSS)	45 (line 36), net amount	The VAT is in the OSS return (table "OSS-Umsatzsteuer nach Land", OSS VAT by country)
Input VAT from invoices	66 (line 38)	Input VAT from your expenses, which you confirm

About box 45: the form calls it "Übrige nicht steuerbare Umsätze (Leistungsort nicht im Inland)" (other non-taxable supplies, place of supply not in Germany). According to the BMF instructions this includes intra-Community distance sales to private customers in other EU countries. If you stay under the €10,000 threshold and ship from Germany, these sales are German sales in boxes 81 and 86 instead.

Which row in the report decides this?

In the Amazon report (AVTR), the column TAX_REPORTING_SCHEME decides: REGULAR with the country Germany is a domestic sale, UNION-OSS belongs in the OSS return. For eBay, country and tax rate come from the order list. How the columns are built is shown in Amazon VAT report CSV: turn it into your VAT returns and eBay report CSV: VAT, OSS and marketplace rules.

Monthly or quarterly?

The advance return is due on the tenth day after the end of the filing period. The filing period is the calendar quarter. If your tax in the previous year was more than 9,000 euros, the calendar month is your period. If it was not more than 2,000 euros, the tax office can exempt you from advance returns. Extensions and the 2026 deadlines are in German VAT return deadline 2026 & permanent extension. VAT GPT reads your rhythm from your saved setting.

How does it work in VAT GPT?

On the "Steuern" page, under "Deutsche USt-Voranmeldungen", each period is listed with its deadline. "Überprüfen & Senden" opens a window with your details: sales at 19 %, at 7 % and at other rates, the input VAT and, at the end, the amount you pay to the tax office or the refund. If there are no sales, it says "Nullmeldung" (nil return). "Vorschau anzeigen" shows the data, "An Finanzamt senden" sends it through ELSTER.

What do you check yourself?

Do the net totals match your reports, including refunds and cancellations?
Is all input VAT from expenses recorded? VAT GPT puts fees from the Amazon report under expenses.
Is the period correct, with nothing uploaded twice? VAT GPT rejects the same file as a duplicate.

More on Amazon: Amazon VAT Transactions Report (AVTR): advance VAT return. More on eBay: eBay seller VAT in Germany: advance return and OSS.

How VAT GPT helps

You upload the Amazon report and the eBay order list ("Einnahmen & OSS").
VAT GPT sorts domestic sales into 19 %, 7 % and other rates and deducts the input VAT from your expenses.
You check the return in the window "Überprüfen & Senden"; with VAT GPT Pro you send it through ELSTER.

The VAT on OSS sales goes into the OSS return, which you file separately with the BZSt. 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

Must I file monthly? Yes, if your tax in the previous year was over 9,000 euros; otherwise quarterly, and at no more than 2,000 euros the tax office can exempt you altogether.

Do OSS sales go into the VAT return? The VAT on them is declared in the OSS return, see OSS return for Amazon and eBay with VAT GPT. In the advance return their net amount goes into box 45, not into 81 or 86.

Can I combine Amazon and eBay in one VAT return? Yes, domestic sales from both platforms go into the same boxes.