Germany is one of the largest e-commerce markets in Europe – and a prime location for online sellers using platforms like Amazon, eBay, or Shopify. But if your company is based outside Germany and selling to customers there, you may have German VAT obligations.
This article explains what foreign e-commerce sellers need to know about VAT in Germany – including when registration is required, and how to stay compliant.
1. Who Must Register for VAT in Germany?
You may need to register for German VAT if:
- You store goods in Germany (e.g., via Amazon FBA)
- You sell goods to German customers from a German warehouse
- You ship goods into Germany from another EU country or from outside the EU
- You exceed the EU-wide distance selling threshold and Germany is your main market
Even if you sell through a marketplace, you – not the platform – are usually responsible for VAT compliance, unless marketplace liability applies.
2. What If You Use Amazon FBA Germany?
Amazon’s fulfillment network automatically distributes your stock across multiple EU countries – including Germany. If your inventory is stored in Germany at any point, you must register for VAT there, regardless of where your company is based.
This applies to:
- Amazon’s Pan-EU program
- CE (Central Europe) program
- Multi-Country Inventory setups
Your FBA dashboard will show if stock is stored in Germany.
3. What Are Your VAT Obligations After Registration?
Once registered for VAT in Germany, you must:
- Issue invoices with correct German VAT rate (19% standard / 7% reduced)
- File monthly or quarterly VAT returns
- Maintain accurate sales records and invoices
- Submit EC Sales Lists, if you make B2B intra-EU sales
- Possibly file Intrastat declarations, depending on your shipment volume
Returns and reports must be filed in German, and submitted through certified channels (e.g. ELSTER).
4. Do Shopify or WooCommerce Sellers Need VAT Registration?
Yes – if you’re a non-German business and:
- Store goods in Germany
- Ship from Germany to customers
- Make significant sales to German private individuals
Using your own shop system doesn’t change VAT obligations. The place of supply (and storage) determines where VAT registration is required.
5. What About OSS (One Stop Shop)?
OSS allows EU sellers to report B2C sales across the EU via a single portal. However, if you store goods in Germany, OSS does not replace the need for local VAT registration. You still need a German VAT number and must file returns for inventory movements.
Conclusion
As an e-commerce seller operating in or through Germany, VAT compliance is not optional. Whether you sell via Amazon, your own webshop, or another platform, it’s crucial to understand your local VAT obligations.
If you need help registering for VAT in Germany or managing your filings, contact us at info@vat-germany.com
