German VAT Registration for Cross-Border Sellers: Rates, Thresholds and Filing
Updated 2026-08-17
Germany's standard VAT rate is 19%; reduced rate 7% applies to certain goods (food, books, public transport). Non-EU sellers must register for German VAT if they store inventory in Germany (e.g., Amazon FBA) or exceed the €10,000 EU-wide OSS threshold for B2C distance sales. Registration takes 2-8 weeks via the Bundeszentralamt für Steuern (BZSt). Filing is monthly or quarterly via the ELSTER portal. Non-compliance fines up to €25,000.
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FAQ
Do I need German VAT registration for Amazon FBA?+
Yes. If you store inventory in Germany via Amazon FBA, you must register for German VAT regardless of your sales volume. Amazon.de requires a valid German VAT certificate (Umsatzsteuer-Identifikationsnummer) before allowing FBA listings. Amazon also verifies your LUCID packaging registration number.
What is the German VAT rate and what does the reduced rate cover?+
The standard rate is 19%. The reduced rate of 7% applies to: basic foodstuffs (not restaurant meals), books and newspapers, public transport tickets, hotel accommodation, medical supplies, and cultural services. Digital goods and electronics are always at 19%.
How do I register for German VAT as a non-EU seller?+
Apply via the Bundeszentralamt für Steuern (BZSt) using form 010.316. You need: passport/company registration copy, proof of business activity (e.g., Amazon seller account), bank details, and a German or EU bank account for VAT refunds. Processing takes 2-8 weeks. A fiscal representative (Steuervertreter) is recommended but not always mandatory.
What are the filing deadlines for German VAT returns?+
Monthly filers: deadline is the 10th of the following month. Quarterly filers: deadline is the 10th of the month following the quarter (April 10, July 10, October 10, January 10). Annual VAT return (Jahresumsatzsteuererklärung) is due July 31 of the following year. All filings go through the ELSTER online portal.
What happens if I don't register for German VAT?+
The BZSt can impose fines up to €25,000. Amazon.de will suspend your listings if you cannot provide a valid VAT certificate. The tax office can also assess backdated VAT from your first sale date, plus interest at 0.5% per month. In severe cases, goods held in German warehouses can be seized.
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