To get the German VAT number (USt-IdNr.) you register with the competent tax office (Finanzamt), using the tax registration questionnaire (Fragebogen zur steuerlichen Erfassung) filed through ELSTER. The standard VAT rate is 19%. You mainly need it if you store stock in Germany (for example with FBA Pan-EU) or exceed distance-selling thresholds without using the One-Stop Shop.
*Details reviewed on 1 October 2026. Some details come from advisory firms and should be checked with the tax authority before acting. Informational guide, not tax advice.*
When you need a VAT number in Germany
- Stock in Germany. If Amazon stores your goods there, local VAT registration is normally required; the One-Stop Shop (OSS) does not replace it.
- Domestic sales. Selling from a warehouse in Germany to customers in the same country is a domestic supply with local VAT.
- Own-goods transfers. Moving stock between countries is an intra-EU transaction that can trigger registration duties.
If you only sell at a distance to consumers in Germany with no stock there, you may report through OSS; see our guide to EU ecommerce VAT.
Key facts
| Item | Detail |
|---|---|
| Local name | German VAT number (USt-IdNr.) |
| Format | DE + 9 digits |
| Standard VAT rate | 19% |
| Where to apply | the competent tax office (Finanzamt), using the tax registration questionnaire (Fragebogen zur steuerlichen Erfassung) filed through ELSTER |
| Indicative timing | Several weeks; it can take longer if the authority requests documents. |
How to get it, step by step
- Confirm you need it, based on where your stock is and how you sell.
- Gather company documents: certificate of incorporation, director identification and a description of the activity.
- File the application with the competent tax office (Finanzamt), using the tax registration questionnaire (Fragebogen zur steuerlichen Erfassung) filed through ELSTER.
- Fiscal representative. A fiscal representative is not mandatory for EU companies; non-EU companies should confirm with the authority.
- Receive the number and add it to your Amazon seller account.
- Calendar. Periodic VAT returns (Umsatzsteuer-Voranmeldung), monthly or quarterly depending on the amount, plus an annual return.
Common mistakes
- Using another country’s VAT number for sales with stock in Germany.
- Registering late: sales already made without local VAT may require a regularisation.
- Not reconciling Amazon VAT reports with the local return.
FAQ
Can I sell on Amazon in Germany without a local VAT number? Only if you hold no stock there and your sales fit the One-Stop Shop; with local stock, normally not.
How long does it take? Several weeks; it can take longer if the authority requests documents.
Does Data Biz handle this? We manage EU ecommerce VAT; see our page on EU VAT returns for ecommerce.
How Data Biz helps
Data Biz reviews which countries you need to register in and handles VAT returns for Amazon sellers using an Estonian OÜ or US LLC. Also read how to choose a VAT adviser for Amazon or request a free consultation.
Sources and review
Authority: Bundeszentralamt für Steuern (BZSt). Common rules: European Commission, VAT. Reviewed on 1 October 2026.
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