Germany is one of the most attractive e-commerce markets in Europe — and Amazon is a key gateway for international sellers. However, selling goods via Amazon in Germany brings specific VAT obligations, especially for non-German and non-EU businesses. To ensure compliance and avoid legal or financial risks, foreign Amazon sellers must fully understand their tax responsibilities.
These VAT rules apply not only to Amazon but also to other major German online marketplaces such as OTTO, Zalando, and eBay. Germany enforces strict marketplace liability rules to ensure that foreign sellers collect and remit the correct amount of VAT.
Below is a comprehensive overview of the VAT-related duties foreign online sellers must meet when operating on German marketplaces in 2025.
Key VAT Obligations for Foreign Marketplace Sellers
1. VAT Registration in Germany:
If you store goods in Germany (e.g. via Amazon FBA or Zalando Fulfillment), or if you make taxable sales to German customers, you must register for VAT — regardless of your turnover. There is no threshold for foreign sellers.
2. German VAT Number and Certificate (§22f UStG):
Since 2019, online marketplaces in Germany are jointly liable for the VAT of their sellers. Therefore, sellers must obtain a German VAT certificate under §22f of the VAT Act. This certificate proves to platforms like Amazon and OTTO that your VAT status is compliant.
Without it, marketplaces may block your account or withhold payouts.
3. Appointment of a Fiscal Representative (for non-EU sellers):
Non-EU businesses must appoint a fiscal representative in Germany. This representative shares liability for VAT compliance and acts as a liaison with the German tax office.
4. Regular VAT Filings:
Once registered, sellers must submit:
- Monthly or quarterly VAT returns (depending on turnover)
- Annual VAT return
- EC Sales Lists (if applicable)
- Intrastat declarations (for movement of goods between EU countries)
5. Invoicing and Record-Keeping:
Sellers must issue proper VAT invoices in compliance with German regulations and maintain detailed transaction records for 10 years.
6. Marketplace Reporting Requirements:
Marketplaces are legally required to report seller data to the German tax authorities. Any mismatch between platform-reported sales and VAT returns can trigger audits or penalties.
7. Distance Selling and OSS (One Stop Shop):
If you only sell to German customers from another EU country and do not store goods in Germany, you may be able to use the OSS scheme instead of a German VAT registration. However, this does not apply to FBA sellers or anyone holding stock in Germany.
What About Other Marketplaces like OTTO and Zalando?
While Amazon is the most prominent platform, other online marketplaces such as OTTO, Zalando, and eBay are also subject to the same German VAT rules. If you sell through these platforms and your goods are stored or shipped from within Germany, you have the same VAT registration and compliance obligations.
- OTTO and Zalando require your German VAT number and 22f certificate before you can go live.
- Fulfilling through Zalando (ZFS) or other warehouse providers in Germany triggers a local VAT obligation.
- These marketplaces also share seller data with German tax authorities, so transparency is high.
Consequences of Non-Compliance
Failing to register, submit VAT returns, or obtain the necessary marketplace certificate can lead to:
- Marketplace account suspensions
- Financial penalties
- Late interest and back tax assessments
- Legal action by the German tax authorities
How We Can Help
At WW+KN, a Baker Tilly Company, we specialize in helping international sellers stay compliant with German VAT law. We support Amazon, OTTO, Zalando, and other marketplace sellers with:
- VAT registration and certificate application
- Appointment of fiscal representation
- Monthly VAT return filing and reporting
- Communication with German tax authorities
- Ongoing tax advisory
Get in touch with our VAT experts:
