How to set up tax compliance for selling to Germany?
Last updated: 2026-08-05·Verified: 2026-08-05
📋 Direct Answer
Germany requires 3 mandatory tax registrations for cross-border sellers: (1) VAT ID (USt-IdNr) — mandatory for all B2C sales, (2) EORI number — for customs clearance, (3) EPR packaging registration — for all products sold in Germany. Amazon and eBay sellers must provide all three before listing. Timeline: 3-6 weeks.
📝 Step-by-Step Guide
Prerequisites
- •VAT Registration (USt-IdNr)
- •EORI Number (Customs Registration)
- 1
VAT Registration (USt-IdNr) - Step 1
Appoint a German tax advisor (Steuerberater) — mandatory for non-EU sellers
- 2
VAT Registration (USt-IdNr) - Step 2
Submit VAT registration to Finanzamt (German tax office) via your advisor
- 3
VAT Registration (USt-IdNr) - Step 3
Provide: business registration, proof of sales activity, bank statements
- 4
VAT Registration (USt-IdNr) - Step 4
Receive USt-IdNr (VAT ID) — required for invoicing, customs, and platform listing
- 5
VAT Registration (USt-IdNr) - Step 5
File VAT returns: monthly or quarterly (depending on volume), annual summary (Zusammenfassende Meldung)
- 6
EORI Number (Customs Registration) - Step 1
Apply online via German Customs (Zoll) portal: zoll.de
- 7
EORI Number (Customs Registration) - Step 2
Provide: VAT ID (USt-IdNr), business registration, EU establishment proof
- 8
EORI Number (Customs Registration) - Step 3
Receive EORI number — used for all EU customs declarations
- 9
EORI Number (Customs Registration) - Step 4
EORI is valid EU-wide — one registration covers all 27 member states
- 10
EPR Packaging Registration (VerpackG) - Step 1
Register at LUCID portal (Zentrale Stelle Verpackungsregister): lucid.verpackungsregister.org
💰 Cost Breakdown
| Item | Cost | Frequency |
|---|---|---|
| VAT Registration (USt-IdNr) | €200-500 (tax advisor) + ongoing filing €50-150/quarter | one-time |
| EORI Number (Customs Registration) | Free | one-time |
| EPR Packaging Registration (VerpackG) | €50-200/year (system participation fee) + registration €0 | annual |
| Total Estimate | $50 – $700 | Varies by country |
Amazon DE will not let you list without a valid VAT ID and EPR number
🛡️ Prevention Steps
German Finanzamt can audit up to 10 years of back filings — keep all records
🛡️ Prevention Steps
Late VAT filing penalty: €25 per month per return, plus 1% of unpaid tax per month
🛡️ Prevention Steps
Item by Item
RequiredVAT Registration (USt-IdNr)€200-500 (tax advisor) + ongoing filing €50-150/quarter2-4 weeks
- 1Appoint a German tax advisor (Steuerberater) — mandatory for non-EU sellers
- 2Submit VAT registration to Finanzamt (German tax office) via your advisor
- 3Provide: business registration, proof of sales activity, bank statements
- 4Receive USt-IdNr (VAT ID) — required for invoicing, customs, and platform listing
- 5File VAT returns: monthly or quarterly (depending on volume), annual summary (Zusammenfassende Meldung)
RequiredEORI Number (Customs Registration)Free1-3 days
- 1Apply online via German Customs (Zoll) portal: zoll.de
- 2Provide: VAT ID (USt-IdNr), business registration, EU establishment proof
- 3Receive EORI number — used for all EU customs declarations
- 4EORI is valid EU-wide — one registration covers all 27 member states
RequiredEPR Packaging Registration (VerpackG)€50-200/year (system participation fee) + registration €01-2 weeks
- 1Register at LUCID portal (Zentrale Stelle Verpackungsregister): lucid.verpackungsregister.org
- 2Join a dual system (Grüner Punkt / Interseroh / Reclay) for packaging recycling fees
- 3Provide: packaging types, estimated annual volumes, EPR registration number
- 4Amazon/eBay will suspend listings without valid LUCID number
- 5Annual reporting: declare actual packaging volumes by March 1 each year
Comparison
| Vat | Eori | Epr | |
|---|---|---|---|
| Registration Cost | €200-500 | Free | Free registration + €50-200/yr fees |
| Processing Time | 2-4 weeks | 1-3 days | 1-2 weeks |
| Ongoing Compliance | Quarterly/annual VAT returns | None (one-time) | Annual volume reporting |
| Penalty for Non-Registration | €1,000-10,000 fine + account suspension | Cannot clear customs | Listing suspension + €200,000 fine |
Common Mistakes
❌ Selling on Amazon DE without EPR registration
💥 Consequence:
✅ Fix:
❌ Using VAT OSS but forgetting German VAT registration
💥 Consequence:
✅ Fix:
❌ Not filing Zusammenfassende Meldung (Intrastat)
💥 Consequence:
✅ Fix:
Seller Paths
Amazon DE FBA seller
- 1. Get VAT ID (2-4 weeks)
- 2. Get EORI (1-3 days)
- 3. Register LUCID/EPR (1-2 weeks)
- 4. List on Amazon DE with all three numbers
Multi-country EU seller (OSS route)
- 1. Register VAT in 1 country (Germany)
- 2. Register for OSS
- 3. File quarterly OSS returns covering all EU B2C sales
- 4. Register EPR in each country where packaging is placed on market
Next Steps
Related Questions
Sources
- • BZSt: VAT Registration for Foreign Sellers
- • German VAT Act (UStG), Section 18
- • EU VAT OSS Regulation 2017/2455
Disclaimer: This page is for informational purposes only and does not constitute legal or tax advice. Consult a professional for your specific situation.