German VAT registration and filing for non-EU sellers: 19%/7% rates, Amazon FBA, German inventory, import VAT, OSS and domestic returns.
Germany’s standard VAT rate is 19%, while qualifying statutory categories may use 7% or other treatment. A non-EU seller using German FBA or warehousing, importing in its own name, or making domestic German sales normally needs a separate German VAT assessment; OSS alone is not the answer.
Reviewed against official sources: 2026-07-23
Which scenarios need close review?
Goods are stored in Germany or German Amazon FBA and dispatched from there.
The seller imports goods into Germany in its own name, involving EORI, import VAT and onward sales.
German inventory is sold domestically or dispatched to consumers in other Member States.
Stock transfers, returns, marketplace deemed-supplier rules and B2B transactions require transaction-by-transaction treatment.
How do 19% and 7% apply?
The German Federal Ministry of Finance states that the standard VAT rate is 19%.
The 7% reduced rate is limited to statutory categories and must not be assumed from a general product name.
Import VAT is generally 19%, with 7% applying to defined goods; customs classification and product facts matter.
Confirm classification before pricing rather than applying a blanket 19% or 7% setting.
How JWhelp supports the process
Map the German importer, inventory, channels, marketplace role and cross-border routes.
Coordinate German VAT registration, periodic returns, OSS interaction and historical remediation.
Align EORI, LUCID/EPR, commercial invoices and marketplace tax records.
A tax conclusion must be based on actual contracts, logistics, invoices and title to goods.
Decision table
| Item | German domestic return | OSS |
|---|---|---|
| Domestic German B2C sale | Normally reported domestically | Not replaced by ordinary cross-border OSS |
| Germany to French consumer | German inventory duties may remain | Eligible B2C distance sale may use Union OSS |
| Import from China into Germany | Import VAT and customs apply | OSS does not report import VAT |
| Inventory in German warehouse | Local VAT assessment required | Having OSS does not remove it |
Frequently asked questions
What is the standard German VAT rate?
The German Federal Ministry of Finance states that the standard rate is 19%; defined statutory categories may qualify for 7% or other treatment.
Does marketplace VAT collection remove every seller obligation?
No. Deemed-supplier or collection mechanisms cover defined transactions. Inventory, imports and other supplies still require assessment.
Does German FBA require German VAT?
Holding your own stock in Germany is a strong local VAT trigger, although the final position should reflect the entity, title and transaction chain.
Are German VAT and EORI the same number?
No. VAT is for value-added tax; EORI identifies operators for EU customs activity.
Official sources
The following primary sources were used for factual review. Rules and administrative practice can change; the actual transaction and responsible entity must still be assessed.