{"id":991937,"date":"2026-10-09T15:51:33","date_gmt":"2026-10-09T15:51:33","guid":{"rendered":"https:\/\/www.taxdesk.com\/?p=991937"},"modified":"2026-10-14T10:42:05","modified_gmt":"2026-10-14T10:42:05","slug":"germany_country_guide","status":"publish","type":"post","link":"https:\/\/www.taxdesk.com\/es\/germany_country_guide\/","title":{"rendered":"Selling into Germany: the VAT essentials for online sellers"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n<p dir=\"ltr\">Germany is the largest online retail market in the EU, and one of the strictest on value added tax (VAT). You do not need a German company to sell there, but you do need to know exactly when German VAT becomes your responsibility.<\/p>\n<p dir=\"ltr\">This guide is for online sellers trading into Germany without a local company or fixed establishment. It covers when you must register, how your fulfilment model changes your position and what else to plan for, from customs duty to packaging and battery rules.<\/p>\n<h3 dir=\"ltr\">Germany at a glance<\/h3>\n<p dir=\"ltr\">Germany combines scale, spending power and steady growth, which is why it is often the first EU market sellers enter.<\/p>\n<p dir=\"ltr\">Germany ranks first in the EU for online retail, with sales of over \u20ac92bn in 2025 and annual growth of 4\u20135%. It has a population of 83.6 million and uses the euro.<\/p>\n<p dir=\"ltr\">Amazon.de leads on reach, while Otto and Zalando give sellers strong local marketplace alternatives. Many sellers also run their own German webshop.<\/p>\n<h3 dir=\"ltr\">When you need to register for German VAT<\/h3>\n<p dir=\"ltr\">When German VAT applies depends on where your business is established and where your stock sits.<\/p>\n<ul dir=\"ltr\">\n<li><strong>Sellers established in the EU:<\/strong> German VAT is due once your total business to consumer (B2C) sales to other EU countries exceed \u20ac10,000 a year. You can then pay it through the One-Stop-Shop (OSS) or a German VAT registration.<\/li>\n<li><strong>Sellers established outside the EU:<\/strong> the \u20ac10,000 threshold does not apply. German VAT is due from your first sale.<\/li>\n<li><strong>Any seller holding stock in Germany:<\/strong> storing goods in Germany triggers mandatory VAT registration from day one. This includes your own warehouse, a third party logistics provider (3PL) and Fulfilment by Amazon (FBA). The \u20ac10,000 threshold does not apply once goods are stored locally.<\/li>\n<\/ul>\n<p dir=\"ltr\">You do not need a local company to register. You can register directly with the German tax office (Finanzamt) or report through the OSS where it applies.<\/p>\n<h3 dir=\"ltr\">How your fulfilment model changes your VAT position<\/h3>\n<p dir=\"ltr\">The way you get goods to German customers decides when VAT registration is triggered and who pays import charges.<\/p>\n<ul dir=\"ltr\">\n<li><strong>In country warehouse (3PL or own):<\/strong> storing stock in Germany triggers immediate German VAT registration, with no threshold.<\/li>\n<li><strong>Marketplace fulfilment (such as FBA):<\/strong> stock held in a German fulfilment centre still triggers immediate VAT registration.<\/li>\n<li><strong>Export from your home country:<\/strong> sellers outside the EU face customs duty on each parcel, with VAT collected at checkout or at import.<\/li>\n<li><strong>Drop shipping:<\/strong> import VAT and duty sit with the importer of record.<\/li>\n<\/ul>\n<p dir=\"ltr\">Many sellers established in the EU move through these models as volume grows. A common path is exporting first, then using a marketplace and the OSS, and finally holding stock in Germany. Each step changes your VAT obligations, so it pays to plan the move before the stock does.<\/p>\n<h3 dir=\"ltr\">VAT rates and simplification schemes<\/h3>\n<p dir=\"ltr\">Germany has a standard VAT rate of 19% and a reduced rate of 7%.<\/p>\n<ul dir=\"ltr\">\n<li><strong>19% standard rate:<\/strong> applies to most goods and services.<\/li>\n<li><strong>7% reduced rate:<\/strong> applies to most food, books, ebooks and public transport. Restaurant dine in food also moved to 7% from January 2026.<\/li>\n<\/ul>\n<p dir=\"ltr\">Prices to German consumers should be shown in euros and include VAT.<\/p>\n<p dir=\"ltr\">Two EU schemes can simplify reporting:<\/p>\n<ul dir=\"ltr\">\n<li><strong>One-Stop-Shop (OSS):<\/strong> a single quarterly return can cover qualifying sales to consumers across the EU, instead of registering in each country.<\/li>\n<li><strong>Import One-Stop-Shop (IOSS):<\/strong> covers goods imported from outside the EU in consignments up to \u20ac150. VAT is collected at checkout, so customers pay no import VAT on delivery. VAT is still due on these low value goods.<\/li>\n<\/ul>\n<h3 dir=\"ltr\">Imports, customs and marketplace rules<\/h3>\n<p dir=\"ltr\">Since 1 July 2026, low value parcels from outside the EU carry a new flat customs duty.<\/p>\n<ul dir=\"ltr\">\n<li><strong>Parcels up to \u20ac150:<\/strong> a flat \u20ac3 customs duty applies per tariff line. This interim rule runs until July 2028.<\/li>\n<li><strong>Parcels above \u20ac150:<\/strong> need a full customs declaration and pay duty at the tariff rate, with import VAT paid at the border.<\/li>\n<\/ul>\n<p dir=\"ltr\">Marketplaces also carry part of the VAT burden. Under deemed supplier rules, Amazon, eBay and other marketplaces are liable for VAT on many sales made by third party sellers and sellers outside the EU.<\/p>\n<p dir=\"ltr\">Marketplaces must also report seller data to the tax authorities under the EU Directive on Administrative Cooperation (DAC7). In Germany this has applied since 2023, so marketplace income is visible to the Finanzamt.<\/p>\n<h3 dir=\"ltr\">Filing and deadlines<\/h3>\n<p dir=\"ltr\">Once registered, you file periodic VAT returns and an annual return.<\/p>\n<ul dir=\"ltr\">\n<li><strong>Periodic returns:<\/strong> filed through ELSTER, the German tax portal, either monthly or quarterly depending on your filing position.<\/li>\n<li><strong>Annual return:<\/strong> an annual VAT return (Umsatzsteuerjahreserkl\u00e4rung) is also required.<\/li>\n<li><strong>Electronic invoicing:<\/strong> Germany is phasing in mandatory business to business (B2B) electronic invoicing. Businesses must be able to receive them from 2025 and issue them from 2027\/28. This generally applies only between businesses established in Germany, not to sellers registered for VAT without a German establishment.<\/li>\n<\/ul>\n<h3 dir=\"ltr\">Packaging and battery rules<\/h3>\n<p dir=\"ltr\">Germany enforces extended producer responsibility (EPR) for packaging and batteries, alongside VAT.<\/p>\n<ul dir=\"ltr\">\n<li><strong>Packaging:<\/strong> the Packaging Act (VerpackG) requires registration in the LUCID register and a licence with a dual system for packaged goods sold to German consumers.<\/li>\n<li><strong>Batteries:<\/strong> the Battery Act (BattDG) requires registration with Stiftung EAR for batteries placed on the German market. This includes batteries built into products.<\/li>\n<\/ul>\n<p dir=\"ltr\">Both registrations are separate from VAT, so plan for them alongside your VAT registration.<\/p>\n<h3 dir=\"ltr\">How Tax Desk can help<\/h3>\n<p dir=\"ltr\">Tax Desk handles VAT registration, OSS and IOSS filings and EPR for online sellers in Germany and across more than 90 countries, all through a single provider. Whether you are exporting your first parcels or moving stock into a German warehouse, our team can confirm your position and keep your filings on track.<\/p>\n<p dir=\"ltr\"><a href=\"https:\/\/www.taxdesk.com\/wp-content\/uploads\/2026\/10\/Country-GuideGermany-2.pdf\">Download our Germany Country guide here.<\/a><\/p>\n<\/div>\n<p><!-- .vgblk-rw-wrapper --><\/p>","protected":false},"excerpt":{"rendered":"<p>Germany is the largest online retail market in the EU, and one of the strictest on value added tax (VAT)&#8230;.<\/p>","protected":false},"author":2,"featured_media":991942,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[94],"tags":[],"media-type":[52,93],"services":[],"solutions-for":[],"class_list":["post-991937","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-country-guide","media-type-blog","media-type-insights"],"_links":{"self":[{"href":"https:\/\/www.taxdesk.com\/es\/wp-json\/wp\/v2\/posts\/991937","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxdesk.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxdesk.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxdesk.com\/es\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxdesk.com\/es\/wp-json\/wp\/v2\/comments?post=991937"}],"version-history":[{"count":6,"href":"https:\/\/www.taxdesk.com\/es\/wp-json\/wp\/v2\/posts\/991937\/revisions"}],"predecessor-version":[{"id":992008,"href":"https:\/\/www.taxdesk.com\/es\/wp-json\/wp\/v2\/posts\/991937\/revisions\/992008"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.taxdesk.com\/es\/wp-json\/wp\/v2\/media\/991942"}],"wp:attachment":[{"href":"https:\/\/www.taxdesk.com\/es\/wp-json\/wp\/v2\/media?parent=991937"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxdesk.com\/es\/wp-json\/wp\/v2\/categories?post=991937"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxdesk.com\/es\/wp-json\/wp\/v2\/tags?post=991937"},{"taxonomy":"media-type","embeddable":true,"href":"https:\/\/www.taxdesk.com\/es\/wp-json\/wp\/v2\/media-type?post=991937"},{"taxonomy":"services","embeddable":true,"href":"https:\/\/www.taxdesk.com\/es\/wp-json\/wp\/v2\/services?post=991937"},{"taxonomy":"solutions-for","embeddable":true,"href":"https:\/\/www.taxdesk.com\/es\/wp-json\/wp\/v2\/solutions-for?post=991937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}