🇩🇪 Everything you need to sell in Germany
Germany is the largest ecommerce market in Europe and a top destination for cross-border sellers. It has a mature regulatory environment with strict consumer protection, VAT, packaging EPR (VerpackG), and product safety rules. Amazon.de is the dominant marketplace, and German consumers expect fast delivery and strong buyer protection.
🛃 Customs Notes
EU member state. EU Common External Tariff applies. €150 customs duty exemption for direct-to-consumer imports. EORI number required. Strict EPR enforcement (VerpackG, WEEE, BattG). CE marking mandatory for covered products.
Compliance Topics
📊 VAT / Sales Tax
German VAT (Umsatzsteuer/USt) standard rate is 19%, reduced rate 7%. Non-EU sellers holding goods in German warehouses (e.g., Amazon FBA) must register for German VAT. The EU-wide €10,000 OSS threshold applies for B2C cross-border distance selling within the EU. Fiscal representation may be required.
- •Standard VAT rate: 19%, reduced rate: 7%
- •EU OSS threshold: €10,000 for intra-EU B2C distance sales
- •Non-EU sellers storing goods in Germany must register for German VAT
- •Fiscal representation required for non-EU businesses in some cases
- •Monthly or quarterly VAT returns via ELSTER portal
- •Marketplace facilitator rules: Amazon liable for VAT on certain transactions
🚢 Customs & Import Duties
Germany applies the EU Common External Tariff (CET). Import duties depend on commodity code and country of origin. The EU customs duty exemption threshold is €150 for goods imported directly to consumers. Import VAT at 19% on customs value plus duties. EORI number required for all commercial imports.
- •EU Common External Tariff applies to all imports from non-EU countries
- •Customs duty exemption: €150 for goods sold via online marketplaces
- •Import VAT: 19% (standard) on customs value + duties
- •EORI number mandatory for all commercial imports into Germany
- •ATLAS system for electronic customs declarations
- •EU FTAs provide preferential rates for qualifying goods
♻️ EPR / Environmental
Germany has one of the strictest EPR regimes in Europe. The Packaging Act (VerpackG) requires registration with the Lucid portal and participation in a dual system for packaging. WEEE and battery regulations also apply. Non-compliance can result in sales bans on marketplaces.
- •VerpackG: mandatory registration at LUCID portal before selling packaged goods
- •Dual system participation required (e.g., Der Gruene Punkt, Interseroh)
- •WEEE registration required for electrical/electronic equipment producers
- •BattG (Battery Act): registration required for battery producers
- •Marketplaces verify EPR compliance before allowing listings
- •Heavy fines and sales bans for non-compliance
🛡️ Product Safety & Labeling
Germany follows EU CE marking requirements. Products must comply with relevant EU directives (LVD, EMC, RED, Toy Safety, etc.). GPSR (General Product Safety Regulation) applies from December 2024. EU Responsible Person required. German-specific requirements include the WEEE symbol and packaging labeling.
- •CE marking required for products covered by EU harmonization legislation
- •EU Declaration of Conformity must be available
- •GPSR (General Product Safety Regulation) applies from December 2024
- •EU Responsible Person required for products sold in the EU
- •WEEE symbol (crossed-out wheelie bin) mandatory on electrical products
- •German-language instructions required for consumer products
🔒 Data Privacy
Germany has strict GDPR enforcement with 16 state-level data protection authorities (DPAs). German consumers are highly privacy-conscious. The TTDSG (Telecommunications and Telemedia Data Protection Act) supplements GDPR for cookies and electronic communications.
- •GDPR enforced by 16 state-level DPAs plus the Federal BfDI
- •TTDSG supplements GDPR for cookies, tracking, and electronic communications
- •Explicit consent required for non-essential cookies
- •Data Protection Officer (DPO) mandatory for many businesses
- •German-language privacy policy required for German consumers
- •High fines: up to €20M or 4% of global annual turnover
🛒 Marketplace Rules
Amazon.de dominates the German marketplace. Amazon FBA requires German VAT registration. Amazon verifies EPR (VerpackG, WEEE, BattG) compliance. eBay.de, Kaufland.de, and Otto.de are other significant platforms. Marketplaces are jointly liable for VAT under German law.
- •Amazon.de: VAT and EPR compliance verified before listing approval
- •Amazon FBA Germany: requires valid German VAT number and Lucid registration
- •Marketplace liability: platforms liable for unpaid VAT by non-compliant sellers
- •eBay.de, Kaufland.de, Otto.de: significant alternative platforms
- •German consumer protection law (BGB) applies to all marketplace sales
- •14-day withdrawal right (Widerrufsrecht) mandatory for distance sales
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Official Sources
This information is for general reference only and does not constitute legal, tax, or compliance advice. Consult a qualified professional and check official sources before making decisions.