German Tax Consultants: Impressions of our consulting team and our rooms

Online Sellers & VAT in Germany

Many of WW+KN's clients are online sellers from other countries.

WW+KN handles the VAT registration process for online sellers in Germany as well as the subsequent German VAT compliance. All correspondence is completed in English and the information is usually provided via email. WW+KN provides the online seller with all the relevant information on German VAT affairs and also handles the correspondence with the German tax authorities on behalf of the online seller.

WW+KN can offer support for online sellers in Germany in the following cases:

  • Amazon FBA: The Amazon online seller uses the German FBA. The sales from the German warehouse to the customers are subject to German VAT. The Amazon online seller will need a German VAT registration. The goods are located at Amazon´s warehouse in Germany and sent to the customers directly from the German warehouse. The deliveries into the warehouse from another EU country or a country from outside the EU are intra-community purchases or imports. The sales from the warehouse to the customers are subject to the German VAT. 
  • German warehouse: The online seller uses a third party warehouse in Germany and sells via Ebay, Zalando, shopify etc. The deliveries into the warehouse from another EU country or a country from outside the EU are intra-community purchases or imports. The sales from the warehouse to the customers are subject to the German VAT. The online seller will need a German VAT registration.

Since July 2021, the eletronic marketplace e.g. Amazon is responsible for calculationg and transferring the German VAT to the tax office. However, the online seller often has a continued obligation to file a VAT return for other sales not covered by the eletronic marketplace.

WW+KN can provide online sellers full German VAT advice and compliance service. If you are interested, please contact us via email at office@german-tax-consultants.com.