German VAT 2026 for Online Sellers: Simple Tax Guide

Germany's Mehrwertsteuer (MwSt) rules look terrifying from abroad. In 2026 they are still intricate — but for non-EU sellers shipping into Germany via a marketplace, the hardest parts are handled by the marketplace itself. The trick is knowing which parts are automatic and which still require your name on a tax filing.

The three VAT models that actually apply

1. Marketplace facilitator (the easy one)

Since July 2021, EU marketplaces have been legally responsible for collecting VAT on third-party seller transactions when the goods are under €150 and imported from outside the EU. This is the marketplace facilitator model (known in Germany as the Marktplatzhaftung). In practice: Etsy, Amazon, and eBay charge 19% MwSt at the buyer's checkout, remit it to the German tax authority, and you see the net on your seller statement. The collected VAT is not yours — do not count it as revenue.

2. IOSS (Import One-Stop Shop) — for own-checkout sales

If you sell to German buyers through your own Shopify or WooCommerce store, IOSS lets you register in one EU country (most non-EU sellers pick Ireland or the Netherlands) and report all EU sales via a single monthly return. You collect the VAT at checkout, your shipper lists the IOSS number on customs paperwork, and the parcel clears without buyer-facing VAT surprises. IOSS is capped at shipments under €150.

3. OSS — for EU-resident sellers only

OSS (the union scheme) is IOSS's domestic cousin for EU-established sellers. If you are based outside the EU, this is not relevant to you — you use IOSS.

Where Amazon FBA stock storage changes everything

The single biggest trap for US sellers: the moment you let Amazon store your inventory in a German fulfilment centre, you have domestic German stock. The marketplace-facilitator rules no longer apply the same way — Amazon still collects at sale, but you now need your own German VAT registration to legally hold stock there. Amazon will eventually suspend your account if you are fulfilling from DE without a valid VAT number (they verify annually).

Invoicing requirements in 2026

Germany tightened B2C invoicing requirements under the 2024 Growth Opportunities Act (Wachstumschancengesetz), and by 2026 every transaction to a German buyer needs:

• Full seller name and address
• Sequential invoice number
• Tax date (Leistungsdatum)
• Itemised VAT rate and amount (even if 0% as non-DE-registered)
• If marketplace-facilitated: a note that the marketplace is the VAT debtor (§ 22f UStG reference).

Etsy, eBay, and Amazon auto-generate compliant invoices for DE buyers. For your own-store sales, Shopify Markets Pro handles it; DIY Shopify requires a compliant invoicing app (easybill, sevdesk, Lexoffice).

Record-keeping: the six-year rule

Even when you have no filing obligation, Germany requires you to keep transaction records for 10 years (§147 AO). That includes marketplace statements, shipping records, and the invoices. The German tax authority can request these retrospectively up to a decade later. US sellers routinely delete Etsy CSVs after six months and get caught short when asked for 2023 records in 2030. Archive them to cloud storage, quarterly.

Thresholds to watch in 2026

• €10,000: EU-wide distance-selling threshold. Below this total annual EU B2C, you can charge your home-country VAT. Above, OSS/IOSS applies.
• €22,000: DE small-business (Kleinunternehmer) threshold. Not available to non-EU sellers.
• Any value if storing stock in DE: You must register for German VAT immediately.
• DAC7: Marketplaces report you to your home tax authority once you cross 30 sales or €2,000 gross per calendar year, regardless of VAT status.

The practical 2026 checklist for non-EU sellers

1. Sell only through marketplaces while under €10K/year of EU sales. Let them handle VAT; keep good records.
2. If you are running your own store, get an IOSS number through a tax representative (typically €300–€600/year).
3. Never allow stock to be stored in an EU country without a VAT registration for that country first.
4. Preserve every marketplace statement, CSV export, and invoice for 10 years.
5. Budget roughly 1 hour per quarter for IOSS filing, or €50/month for a service like Taxually or Hellotax if volumes justify it.

Modelling MwSt in your pricing

The practical impact on margin: if you are VAT-registered, net revenue on a €40 sale is €33.61 — not €40. If you are not VAT-registered and the marketplace collects for you, your gross is still the pre-VAT item price that you set; buyers pay €40 (including VAT) and you never saw the €6.39 in the first place. The FeeHelper calculator handles both cases when you set the region to DE — toggle the VAT-registered flag to see how your break-even price shifts in each model.