Amazon VAT Germany 2026: Simple Seller Guide Brenda Varela | usagoldmines.com

Selling on Amazon in Germany is one of the fastest ways to reach EU customers—but Amazon VAT Germany rules can quickly become a headache if you ignore them. Between FBA storage, German VAT filing deadlines and marketplace reporting, even small mistakes can lead to penalties or account issues.

This guide walks you through when Amazon sellers must register for VAT in Germany, how Amazon FBA VAT works in practice, what happens if you get it wrong, and how hellotax can simplify everything in the background.

1. Amazon VAT Germany – When Does It Apply?

If you sell to German customers via Amazon (or store goods in German FBA warehouses), you almost always fall under Amazon VAT Germany rules. In practice, you need to think about:

• Where your business is established

• Where your stock is physically stored (FBA warehouses)

• Where your customers are located

• Whether you use OSS for cross-border EU sales

You are usually affected by German VAT if:

• You store inventory in Germany (Amazon FBA / Pan-EU / CEE)

• You run a local Amazon.de seller account with domestic German sales

• You import goods into Germany as importer of record and sell them to EU consumers

If any of these apply, VAT registration in Germany and regular German VAT filing become part of your day-to-day operations.

For the official framework, see the European Commission’s VAT overview and the German government’s VAT guide for investors and businesses.

2. When Amazon Sellers Must Register for VAT in Germany

2.1. Local sellers and the German VAT threshold

If your business is established in Germany, you generally have to register for VAT when you exceed the German small-business threshold (Kleinunternehmergrenze). Since 2025, this is based on:

• €25,000 turnover in the previous year, and

• €100,000 expected turnover in the current year

Once you pass these limits, or opt out of the small-business scheme, VAT registration Germany is required and you must charge and report German VAT on your Amazon sales.

2.2. Foreign and non-EU sellers

If your business is not established in Germany (for example, you are based in the US, UK or another EU country), the situation is stricter:

• There is no German threshold for foreign sellers storing stock in Germany

• If you hold inventory in a German Amazon FBA warehouse, you must register for VAT in Germany from the first taxable sale

• This is true whether you sell only on Amazon.de or across multiple EU marketplaces

In other words: as soon as Amazon moves your goods into Germany to fulfil orders, Amazon VAT Germany becomes relevant and local registration is mandatory.

For an official overview of German VAT rules and current rates, you can also consult the German Federal Ministry of Finance’s VAT page and the German customs authority (Zoll) website.

3. Amazon FBA VAT in Germany – Storage Triggers and OSS

3.1. FBA storage triggers

With Amazon FBA and especially Pan-EU FBA, Amazon can move your goods between fulfilment centres in several countries (e.g. Germany, France, Poland, Spain, Czech Republic).

For Amazon FBA VAT in Germany, the key trigger is:

• Your products being stored in a German warehouse (e.g. in Bad Hersfeld, Dortmund, Leipzig, etc.)

This creates:

• A local VAT registration obligation in Germany

• A duty to submit regular German VAT filings (monthly or quarterly, plus annual)

• Additional reporting obligations, such as EC Sales Lists and possibly Intrastat, depending on volumes

Even if many of your customers are outside Germany, the mere fact that stock sits in Germany is enough to bring you under German VAT rules.

3.2. OSS vs. local German VAT

The EU One-Stop Shop (OSS) is useful when you:

• Hold stock in one EU country, and

• Sell cross-border to customers in other EU countries

However, OSS does not replace local VAT obligations created by FBA storage. For Amazon VAT Germany, that means:

• If you store only in Germany, you need German VAT registration + OSS for your cross-border EU sales

• If you store in several countries (Pan-EU), you will usually need multiple local VAT registrations, including Germany, and potentially OSS for specific flows

If you are not sure whether your Amazon FBA setup triggers VAT registration Germany or allows for OSS only, it’s worth getting a clear mapping from a VAT specialist.

Tip: If you use Pan-EU or CEE FBA, always check the list of warehouses Amazon is authorised to use and compare it with the countries where you are already VAT registered.

If you sell cross-border from Germany to other EU countries, the rules on distance sales and OSS are set at the EU level, but with certain variations per country.

4. German VAT Filing for Amazon Sellers

4.1. Filing frequency

Once registered, German VAT filing usually follows this pattern:

• Monthly VAT returns in the first year or for higher turnover

• Quarterly VAT returns for smaller volumes, once authorised

• Annual VAT return (Umsatzsteuererklärung) summarising the full year

Deadlines are strict: periodic returns are due by the 10th day of the following month (extensions are often handled via a tax advisor).

In addition, Amazon sellers may have to file:

• EC Sales Lists (Zusammenfassende Meldung) for intra-EU B2B supplies

• Intrastat declarations if movement of goods across borders exceeds certain thresholds

4.2. Typical data needed

For each German VAT period, Amazon sellers must reconcile:

• Total German domestic sales (B2C and B2B)

• Cross-border B2C sales reported via OSS (if used)

• Returns, refunds and discounts

• Amazon fees and charges (which impact your input VAT)

To keep Amazon VAT Germany under control, you need clean transaction data from Amazon Seller Central and any other channels (Shopify, eBay, etc.) feeding into your German VAT returns.

For a deeper breakdown of how German VAT returns work in general – including filing frequencies, deadlines and examples beyond Amazon – you can read our dedicated guide on VAT returns in Germany. It explains how the German return structure looks, what the tax office expects, and how to stay compliant as your sales grow.

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5. Risks of Ignoring Amazon VAT in Germany

Ignoring Amazon VAT Germany obligations can have serious consequences:

• Late registration

  • Backdated VAT liabilities, even if you didn’t charge VAT to customers

  • Possible interest and penalties

• Missed or late German VAT filings

  • Automatic late-filing surcharges

  • Increased risk of audits

• Incorrect VAT reporting

  • Underpaid VAT due to misclassified transactions

  • Corrections requested by the tax office and potential fines

• Marketplace consequences

  • Amazon may block your account or withhold payouts if your German VAT number is invalid, missing, or flagged

  • In extreme cases, you can be removed from specific programmes like Pan-EU FBA

For high-volume sellers, these EU VAT penalties can snowball quickly—especially if stock has been quietly moving across several FBA countries without matching VAT registrations.

6. Amazon VAT Germany – Practical Checklist for Sellers

Use this simple checklist to keep your Amazon VAT Germany obligations under control:

1. Map your FBA footprint

   • In which countries does Amazon store your goods (Germany, Poland, France, etc.)?

   • Are you registered for VAT in all of them?

2. Confirm your German VAT registration status

   • Do you already have a valid German VAT number and tax office assignment?

   • Is it correctly entered and verified in Amazon Seller Central?

3. Check your use of OSS

   • Are you using OSS from your main EU VAT country?

   • Are you excluding German domestic sales (from German stock) from OSS, as required?

4. Review your German VAT filing schedule

   • Monthly or quarterly?

   • Are you consistently meeting deadlines and keeping copies of all filings?

5. Reconcile data regularly

   • Match Amazon reports to your German VAT returns

   • Make sure refunds, returns and Prime/Promotional flows are treated correctly

6. Monitor letters from the German tax office

   • Keep an eye on notices about missing returns, assessments, or audits

   • Respond quickly or have a partner handle this for you

You can also verify VAT IDs and OSS registrations via the German Federal Central Tax Office (Bundeszentralamt für Steuern) using their online confirmation tool.

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Our VAT experts are happy to help you. Book a free consultation today!

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7. How hellotax Simplifies Amazon VAT in Germany

hellotax is built specifically for online sellers and marketplace businesses. When it comes to Amazon VAT Germany, we help you in three main ways:

7.1. VAT registration Germany made simple

• We handle the German VAT registration process, including forms, communication with the tax office and follow-up

• We make sure your VAT ID and tax numbers are correctly set up and ready to use in Amazon Seller Central

7.2. Automated German VAT filing for Amazon FBA

• Our tools pull your Amazon transaction data and classify it according to German VAT rules

• We prepare and submit your German VAT filings (and, where needed, OSS returns and EC Sales Lists) on time

• You see upcoming deadlines and filing status in a simple dashboard, so you always know where you stand

7.3. Local support and audit readiness

• Our German VAT experts understand how tax offices treat Amazon FBA VAT cases

• We help you respond to letters, correct past periods, and stay ready in case of an audit

Want a clear view of your Amazon VAT Germany obligations?
Book a free consultation with hellotax and let a specialist review your Amazon footprint, current registrations and German VAT filing status.

8. Helpful Resources on German and EU VAT

To deepen your understanding of Amazon VAT Germany and wider EU rules, you may also want to explore:

• The official information on VAT and registration from the German tax authorities (Bundeszentralamt für Steuern)

• The European Commission’s pages on the One-Stop Shop (OSS) and VAT in e-commerce

On the hellotax blog, you can also find related articles such as:

• A detailed guide on VAT registration in Germany

• An overview of German VAT rates and reduced rates

• A practical article on EU VAT penalties and how to avoid them as an Amazon seller

These resources fit nicely alongside this guide and help you build a complete picture of your EU VAT position.

9. Key Takeaway: Treat Amazon VAT Germany as a Core Part of Your Business

Expanding with Amazon in Germany is a big opportunity—but it comes with clear tax responsibilities. The core message is simple:

• If Amazon stores your stock in Germany, you need German VAT registration and regular German VAT filing.

• OSS is helpful, but it does not replace local obligations created by FBA warehouses.

• Ignoring Amazon VAT Germany can lead to penalties, audits and even account restrictions.

With the right structure, tools and partners, VAT becomes manageable background work rather than a constant worry.

If you’d like to make Amazon VAT Germany “one less thing on your plate”, talk to hellotax.
We help Amazon sellers of all sizes stay compliant across Germany and the rest of the EU—so you can focus on products, rankings and growth, while we take care of the VAT.

Book a free consultation

Our VAT experts are happy to help you. Book a free consultation today!

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