German VAT for E-Commerce Sellers: The Complete Case Catalogue
Whether a foreign online seller needs a German VAT registration depends on where the goods are when the transport to the customer starts – not on where the company is based. Stock in a German warehouse always requires a German registration from the first sale. Shipping from another EU country to German consumers is declared through the One-Stop-Shop instead. Direct imports are covered by IOSS up to €150 or paid by the customer (DAP); only a seller who pays the German import VAT itself (DDP) registers in Germany.
The one question that decides everything: where do the goods start?
For VAT purposes a sale of goods takes place where the transport to the customer begins. That is why a Dutch shop shipping from Rotterdam, a US brand with stock in a German Amazon warehouse and a Chinese seller shipping parcels directly are treated completely differently – even though all three sell to the same German consumer.
How to work through your case
- Customer: consumer (B2C) or business with a VAT ID (B2B)?
- Seller: established in the EU or outside? Is there a fixed establishment in the EU? An FBA or 3PL warehouse is normally not one; your own warehouse with your own staff can be.
- Where the goods are when the transport starts: warehouse in Germany, warehouse in another EU country, your home country, or outside the EU?
- Channel: own shop or marketplace (electronic interface)?
- Chain transactions: who arranges the transport?
- Imports: parcel value up to €150 or above? Who is the importer (DAP or DDP)?
- Exclusions: second-hand goods under the margin scheme, installation supplies, new vehicles and excise goods are outside the distance-selling rules and OSS.
The €10,000 threshold – smaller than most sellers think
The EU-wide threshold of €10,000 for distance sales only applies to a seller established in a single EU member state who ships from that state. It is calculated EU-wide (including digital services), for the previous and the current year, and the place of supply switches with the sale that crosses it. You can waive it (binding for two years). It does not apply to non-EU sellers, to sales from a warehouse outside your home state, or to imports.
Group A – EU seller (example: Netherlands), own shop
| Case | Situation | Place of supply | Consequence in Germany |
|---|---|---|---|
| A1 | NL → German consumers, below the €10,000 threshold | NL | No German obligations. |
| A2 | NL → German consumers, threshold exceeded or waived | Germany, 19 % / 7 % | Union-OSS in NL. No German registration. Small sellers: EU small-business scheme instead. |
| A3 | NL → German business | NL, VAT-exempt intra-Community supply | The customer accounts for the acquisition in Germany. No German registration. |
| A4 | Own goods moved NL → your warehouse in Germany (fulfilment) | Deemed supply in NL, deemed acquisition in Germany | German registration; the acquisition is declared in the German VAT return. Not covered by OSS. |
| A5 | German warehouse → German consumers | Germany, domestic sale | German VAT return. Not via OSS. |
| A6 | German warehouse → German business | Germany, domestic sale | German VAT return with 19 %. No general reverse charge for goods; sector rules apply to scrap metal, mobile phones/tablets/consoles from €5,000 per transaction, and precious/base metals. |
| A7 | German warehouse → consumers in another EU country | Destination country, distance sale, no threshold | Union-OSS in NL. |
| A8 | German warehouse → business in another EU country | Germany, VAT-exempt intra-Community supply | German VAT return and EC Sales List with the German VAT ID; proof of transport. |
| A9 | Dropshipping: a German supplier ships directly to German customers | Both supplies in Germany | German registration. The sale to the customer is a domestic sale, not OSS. |
| A10 | Dropshipping: a German supplier ships to customers in another EU country | Depends on who arranges the transport | See group E. |
Multi-warehouse programmes such as Amazon Pan-EU move your goods between countries and therefore require a registration in every warehouse country. The call-off stock simplification only works for B2B with a known customer – it is no solution for consumer stock.
Group B – non-EU seller (example: US), own shop, goods already in the EU
| Case | Situation | Place of supply | Consequence in Germany |
|---|---|---|---|
| B0 | Import into a German warehouse | Import VAT in Germany | A non-EU company generally cannot be the customs declarant itself; it needs an indirect customs representative, who becomes jointly liable for the import duties. The seller still needs its own EORI number. Import VAT is recoverable only if the seller has the power of disposal at import and is named as importer/consignee in the customs declaration. German registration. |
| B1 | German warehouse → German consumers | Germany, domestic sale | German VAT return. |
| B2 | German warehouse → consumers in another EU country | Destination country, from the first euro | Union-OSS in Germany, registered with the BZSt. |
| B3 | German warehouse → German business | Germany | German VAT return, 19 %; sector reverse-charge rules as in A6. |
| B4 | German warehouse → business in another EU country | Germany, VAT-exempt intra-Community supply | German VAT return and EC Sales List. |
| B5 | Warehouse in another EU country (e.g. Poland) → German consumers | Germany, distance sale | Union-OSS in the warehouse country. No German registration. |
| B6 | Warehouse in Poland → German business | Poland, VAT-exempt intra-Community supply | Registration in Poland; the customer accounts for the acquisition in Germany. |
| B7 | Dropshipping with a German supplier (e.g. print on demand) | Depends on who arranges the transport | See group E. |
- Union-OSS for non-EU sellers runs in the member state from which the goods are shipped. With warehouses in several countries you choose one, binding for the current and the two following years. With an EU fixed establishment, its state applies.
- No fiscal representative is required in Germany. The German fiscal representation (§ 22a UStG) is optional and only possible for businesses with exclusively VAT-exempt sales and no input VAT – so not for a seller with taxable German sales. See fiscal representative in Germany.
- Import trap: if the freight forwarder declares the import in its own name and for its own account instead of as your indirect representative, you cannot recover the import VAT.
Group C – goods outside the EU, shipped directly to German customers
This group applies to EU and non-EU sellers alike; only the IOSS intermediary and the IOSS state differ.
| Case | Situation | Place of supply | Consequence in Germany |
|---|---|---|---|
| C1 | Consumer, parcel value up to €150, IOSS | Germany | Import free of import VAT; monthly IOSS return. IOSS state: EU seller → home state; non-EU seller → state of the intermediary. A non-EU seller needs an EU intermediary (exception: Norway). No German registration. |
| C2 | Consumer, up to €150, no IOSS, DAP | Outside the EU, not taxable in Germany | The customer owes the import VAT, usually collected by the postal or courier service. No registration. |
| C3 | Consumer, up to €150, no IOSS, DDP | Germany | German registration; import VAT recoverable (import via indirect representative, see B0). |
| C4 | Consumer, above €150, DAP | Outside the EU | The customer pays duties and import VAT. No registration. |
| C5 | Consumer, above €150, DDP | Germany | German registration; import VAT recoverable. |
| C6 | Consumer, import into NL, onward transport to German customers in one go | Germany (distance sale of imported goods) | Import VAT in NL. Union-OSS is not available for this. Options: IOSS up to €150 (then the NL import is exempt too) or German registration. Alternative set-up: import into an NL warehouse, goods come to rest, sale afterwards → ordinary distance sale NL → DE via Union-OSS in NL (case B5). Document the separation of import and sale. |
| C7 | Consumer, import into Germany, onward transport to other EU countries | Destination country | Without IOSS: import VAT in Germany, German registration to recover it, plus registration in the destination country. With IOSS (up to €150): import exempt, one IOSS return, no registration. |
| C8 | Business customer, any value, DAP | Outside the EU | The customer imports, pays and recovers the import VAT. No registration of the seller. |
| C9 | Business customer, any value, DDP | Germany | German registration; domestic taxable sale (sector reverse-charge rules as in A6). |
- IOSS is B2C only, excludes excise goods and consignments above €150. The consignment value counts, not the value per item; separately shown shipping and insurance do not count.
- Customs since 1 July 2026: the customs exemption for consignments up to €150 has been abolished. Consignments up to €150 pay a flat duty of €3 per goods category (transitional until 1 July 2028); above €150 the regular tariff applies. Import VAT is due on top – unless IOSS is used, which keeps the import exempt. An EU-wide handling fee is planned from November 2026. The €150 line therefore remains a real limit only for VAT (IOSS).
Group D – marketplaces (electronic interfaces)
Since 1 July 2021 a marketplace is treated as the seller itself ("deemed supplier") in two situations, both B2C only: (1) sales within the EU by a seller established outside the EU, and (2) distance sales of imported goods in consignments up to €150, by any seller. The transport is attributed to the marketplace's supply to the customer.
| Case | Situation | Deemed supplier? | Consequence |
|---|---|---|---|
| D1 | Import up to €150 to German consumers, EU or non-EU seller | Yes | Seller → marketplace: outside the EU, not taxable. Marketplace → customer: IOSS via the marketplace. The seller has no German obligations. |
| D2 | Non-EU seller, German warehouse, consumers in Germany or other EU countries | Yes, regardless of value | Seller → marketplace: VAT-exempt in Germany, input VAT stays deductible. Marketplace → customer: marketplace's OSS, also for German domestic sales. The seller's German registration remains (import, exempt supplies, input VAT, B2B sales). |
| D3 | Non-EU seller, warehouse in another EU country, German consumers | Yes | The marketplace declares the German VAT via OSS. The seller is registered in the warehouse country, not in Germany. |
| D4 | EU seller on a marketplace, German warehouse, consumers | No | Treated like A4–A8. The marketplace has record-keeping duties and is liable for the seller's German VAT, so it demands the German VAT ID. |
| D5 | Import above €150 via marketplace, consumers | No | Treated like C4/C5. |
| D6 | Import, any value, German business, DAP | No | The customer imports and recovers the import VAT. No IOSS. No registration of the seller. |
| D7 | Import, German business, DDP | No | German registration of the seller. |
| D8 | Non-EU seller, German warehouse → German business | No | Domestic sale by the seller in the German VAT return; sector reverse-charge rules (electronics!) as in A6. |
| D9 | Non-EU seller, German warehouse → business in another EU country | No | VAT-exempt intra-Community supply by the seller: German VAT return and EC Sales List. |
| D10 | Non-EU seller, warehouse in Poland → German business | No | Registration in Poland; the customer accounts for the acquisition. |
| D11 | EU seller on a marketplace → business | No | As without a marketplace (A3, A6, A8). |
B2B or B2C? The marketplace may treat every buyer as a consumer unless it has information to the contrary – in practice only a buyer with a verified VAT ID (business account) counts as B2B. Whether the deemed-supplier rule applies is therefore decided by the marketplace's classification. Split your marketplace reports accordingly: supplies to the marketplace (VAT-exempt) versus your own B2B sales (taxable or intra-Community).
Group E – chain transactions and dropshipping with a German supplier
Set-up: a German supplier (e.g. print on demand) → foreign seller (NL or US) → customer in another EU country; the supplier ships directly to the customer. Under the German administrative view only the supply to which the transport is attributed can be a distance sale; the other supply in the chain is taxed where the goods are and is not eligible for OSS. Who arranges the transport decides which supply that is.
| Case | Situation | Transport attributed to | Consequence |
|---|---|---|---|
| E1 | The supplier ships on its own account (own carrier contract) | Supplier → seller | The supply to the seller is taxable in Germany unless the seller uses a VAT ID of another member state (a non-EU seller has none). The seller has an acquisition in the destination country; the supply to the customer is taxable there and not OSS-eligible. Result: registration in every customer country from the first euro (some require a fiscal representative for non-EU companies); German VAT is only recoverable via a German registration or the refund procedure. |
| E2 | The seller arranges the shipping itself (own carrier account) and uses its German VAT ID towards the supplier | Seller → customer | Supplier → seller: taxable in Germany, input VAT for the seller. Seller → customer: distance sale from Germany via Union-OSS (non-EU seller: OSS in Germany; NL seller: OSS in NL). German customers: domestic sale in the German VAT return. EU business customers: intra-Community supply with EC Sales List. Non-EU customers: exempt export. German registration required. |
| E3 | EU seller ships and uses its NL VAT ID | Supplier → seller | Supplier → seller: exempt intra-Community supply. The seller has an acquisition in the destination country (and a risk of a second acquisition in NL until the first is proven). The supply to the customer is taxable in the destination country – registration there, no OSS. |
| E4 | Customer in Germany (transport entirely within Germany) | irrelevant | Both supplies in Germany. German registration of the seller; domestic sale, not OSS (as A9). |
| E5 | Distribution model: the supplier sells in its own name, the seller receives royalties or a commission | Supplier → customer | The seller no longer supplies goods. Its service to the supplier (e.g. licence) is a B2B service taxed in Germany under reverse charge. No registration of the seller – provided the seller really gives up selling in its own name. |
Documentation for E2 (decisive for the attribution): carrier contract or carrier account in the seller's name, carrier invoices to the seller, shipping orders placed by the seller, and the use of the German VAT ID towards the supplier fixed in writing before the transport starts. Using the VAT ID alone is not enough if the supplier in fact ships.
Summary: when is a German VAT registration required?
| Constellation | German registration? |
|---|---|
| EU seller shipping from its home country to German consumers | No – threshold or Union-OSS at home (or EU small-business scheme) |
| EU or non-EU seller with stock in Germany | Yes |
| Non-EU seller with stock in another EU country, shipping to German consumers | No – Union-OSS in the warehouse country |
| Import up to €150 with IOSS | No |
| Import DAP (customer is the importer) | No |
| Import DDP (seller owes the import VAT in Germany) | Yes |
| Import into another EU country, onward transport to German customers without IOSS (C6) | Yes |
| Marketplace as deemed supplier, stock outside Germany (D1, D3) | No |
| Marketplace as deemed supplier, stock in Germany (D2) | Yes |
| Dropshipping with a German supplier | Yes (E1–E4), unless distribution model E5 |
All "No" rows assume the use of OSS or IOSS. Legal status September 2026 (E-commerce package since 1 July 2021; customs regulation (EU) 2026/382). Changes from 1 July 2028 (ViDA) are deliberately not included.
How German-VAT.com helps
German-VAT.com is the digital platform of MajTax Steuerberatungsgesellschaft mbH. We register foreign online sellers for German VAT (€300 net, one-time) and handle the ongoing filings for €90 per month: VAT returns, EC Sales Lists and OSS returns. Amazon VAT transaction reports are read directly in the portal. No German address and no fiscal representative required.
Frequently asked questions
Do I need a German VAT registration if I ship from my own country to German customers?
No. An EU seller shipping from its home country declares the German VAT through the One-Stop-Shop (above the EU-wide €10,000 threshold) or, as a small seller, may use the EU small-business scheme. A registration in Germany is only needed if you do not use OSS.
Does Amazon FBA in Germany require a German VAT registration?
Yes. Goods stored in a German fulfilment centre are sold from Germany. These are domestic sales declared in the German VAT return, and moving your own goods into the warehouse must be declared too. OSS does not cover either. This applies to EU and non-EU sellers.
Does OSS replace a German VAT registration?
Only for cross-border sales to consumers in other EU countries. Sales from a German warehouse to German customers, transfers of your own goods into Germany and B2B sales are not covered by OSS.
What changed for imports up to €150 on 1 July 2026?
The customs exemption for consignments up to €150 was abolished; a flat duty of €3 per goods category now applies until July 2028. For VAT nothing changed: with IOSS the import stays free of import VAT and the VAT is declared in one monthly IOSS return.
I sell on Amazon as a non-EU company. Does Amazon pay the German VAT for me?
For consumer sales of goods located in the EU, yes – the marketplace is the deemed supplier. But with stock in Germany you still register: your supply to the marketplace, the import, your input VAT and any B2B sales are declared in Germany, and Amazon requires a German VAT ID.
Can I use OSS for dropshipping with a German print-on-demand supplier?
Usually not for the whole chain. If the German supplier ships directly to your customers, at least one supply in the chain is taxed in Germany or in the destination country outside OSS. Only if you arrange the transport yourself and use a German VAT ID can your sale to EU consumers run through OSS – with a German registration.
About the author
This guide is written and maintained by MajTax Steuerberatungsgesellschaft mbH, a licensed German tax advisory firm in Hamburg registered with the Steuerberaterkammer Hamburg. German-VAT.com is its digital platform for foreign businesses without a permanent establishment in Germany. Verify in the official registry.
This guide provides general information and does not replace individual tax advice.