Do I need a German VAT number?
Usually yes if you store inventory in Germany (e.g. FBA) or exceed distance-selling thresholds. Storing stock in Germany generally triggers a local registration obligation.
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Amazon Germany
Market entry, requirements and operations on Amazon Germany — from account setup to ongoing selling.
Germany Compliance
GPSR, Responsible Person, VAT, EPR/LUCID and WEEE — the compliance building blocks for selling legally in Germany.
FBA & Fulfilment Germany
FBA prep, labelling and German returns handling — fulfilment operations for FBA sellers.
OTTO Marketplace
Onboarding and selling on the OTTO marketplace in Germany.
Kaufland Marketplace
Onboarding and selling on the Kaufland marketplace (Kaufland Global Marketplace).
15 in VAT Registration
What is OSS (One-Stop-Shop)?
OSS lets EU-based sellers report cross-border B2C EU sales through a single return. It does not replace a local VAT registration when you store goods in a country.
Read full answerHow long does German VAT registration take?
Typically a few weeks, sometimes longer, depending on the tax office and completeness of your application and documents.
Read full answerCan I store inventory before VAT approval?
It's risky. Storing stock generally creates the obligation; sending inventory before registration can create compliance and account-health issues. Plan registration before inbound.
Read full answerWhat is the German VAT rate?
The standard German VAT rate is 19%, with a reduced 7% rate for certain goods. The correct rate depends on your product classification.
Read full answerDo non-EU sellers need a fiscal representative?
For German VAT, non-EU businesses do not generally require a fiscal representative, but they must register correctly and meet all filing duties. Requirements vary by country.
Read full answerHow often must I file German VAT returns?
New registrants often file monthly advance returns plus an annual return. The frequency can change based on your VAT liability and the tax office's assessment.
Read full answerIs there a threshold before I need OSS?
There is a single EU-wide €10,000 distance-selling threshold. Below it you may charge home-country VAT; above it you charge destination VAT, which OSS helps report.
Read full answerHow is import VAT handled when I ship into Germany?
Goods imported into the EU incur import VAT (and duties). With a German VAT registration you can often reclaim import VAT as input tax, subject to correct documentation.
Read full answerWhat are the risks of selling without VAT registration?
Risks include back-taxes, penalties, interest and marketplace restrictions. Amazon can block disbursements or selling if your tax status can't be verified.
Read full answerDo I need an EORI number to import into Germany?
Yes. An EORI number identifies you for EU customs. You generally need one to import goods into the EU, and it links to your import VAT and duty handling.
Read full answerWhen does Amazon collect and remit VAT for me?
Under EU 'deemed supplier' rules, marketplaces collect and remit VAT on certain transactions (e.g. some imports or non-EU seller sales). It does not remove your own registration duty where stock is stored locally.
Read full answerWhat is IOSS for low-value imports?
IOSS simplifies VAT on imported B2C consignments not exceeding €150, letting you collect VAT at sale and report it through a single return.
Read full answerWhat happens if I stop storing stock in Germany?
If the obligation that triggered registration ends, you may be able to deregister — but ongoing sales or other triggers can keep the registration necessary. Confirm before deregistering.
Read full answerWhat is the reverse-charge mechanism?
Reverse charge shifts the VAT-reporting duty to the business customer for certain cross-border B2B supplies, so you may invoice without VAT but must document the customer's valid VAT ID.
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