Selling on Amazon Germany provides great opportunities for self-employed and freelancers to tap into one of Europe’s largest e-commerce markets. However, to operate successfully, you have to understand tax obligations, business registration, and legal compliance. This guide walks you through the key steps to start selling and stay tax-compliant.

Do I need to register as self-employed to sell on Amazon?

If you sell on Amazon Germany, you may wonder whether you need to register as self-employed (Selbstständiger). The short answer is: it depends on the frequency and intent of your sales.

• Occasional sales: If you sell personal items sporadically (e.g., reselling old books, electronics, or clothes), you do not need to register as self-employed. This is considered private selling.

• Regular selling for profit: If you sell goods consistently with the intention of making a profit, you must register as self-employed with the German tax authorities.

Steps to register as self-employed:

1. Register with the Finanzamt (Tax Office): Complete the Fragebogen zur steuerlichen Erfassung to obtain a tax number (Steuernummer).

2. Register at the local Gewerbeamt: You will be considered a Gewerbetreibender (tradesperson), and additionally, you need to register with the local trade office (Gewerbeamt) and pay Gewerbesteuer.

3. Register for VAT if applicable: If your annual revenue exceeds €25,000, you need a VAT ID (USt-IdNr.).

4. Keep track of income and expenses: Proper bookkeeping is required to ensure tax compliance.

✅ Tip: Register as self-employed in Germany for free with Norman’s tax registration form and start selling on Amazon.

How to start selling on Amazon Germany

Amazon Germany (Amazon.de) is a large platform with millions of customers, products, and sellers. You need to complete a few steps before joining the sellers club.

Step 1: Create an Amazon seller account

1. Visit Amazon Seller Central and sign up.

2. Choose between an Individual (pay-per-sale) or Professional (monthly subscription) account.

3. Provide the required business details, including your tax number and banking information.

Step 2: Choose a fulfillment method

• Fulfillment by Amazon (FBA): Amazon stores, packs, and ships your products.

• Fulfillment by Merchant (FBM): You handle storage, packaging, and shipping.

Step 3: List your products & optimize for sales

• Research trending products and competition.

• Use high-quality images and keyword-optimized descriptions.

• Set competitive pricing and consider Amazon Ads for visibility.

  
  

✅ Tips:

• Choose a niche with high demand and low competition.

• Use Amazon’s keyword tool to optimize your product titles and descriptions.

• Offer competitive pricing and fast shipping to boost your rankings.

Understanding taxes when selling on Amazon Germany

Selling on Amazon Germany requires compliance with local tax regulations. The following main types of taxes apply:

Income tax (Einkommensteuer)

Your income from Amazon sales is subject to income tax in Germany. Here’s how it works:

• Up to 12,084 EUR (2025): Tax-free (Grundfreibetrag).

• Above 12,084 EUR: Progressive tax rates apply (starting at 14%, up to 45% for high earners).

• Tax is calculated based on profits (revenue minus expenses).

Tip: To reduce taxable income, keep track of all expenses, such as product costs, shipping fees, Amazon fees, and marketing expenses.

VAT (Umsatzsteuer)

VAT applies to most Amazon sales and must be properly handled.

• Standard VAT rate: 19%

• Reduced VAT rate: 7% (applies to books, food, and specific goods)

If your annual revenue exceeds €25,000 (previous year) or €100,000 (current year), you must register for VAT and charge it on sales.

VAT registration & reporting

• Kleinunternehmerregelung (small business regulation): If revenue is below €25,000, you can opt out of VAT but cannot deduct input VAT.

• Monthly/quarterly VAT returns: Required for VAT-registered sellers.

• VAT OSS (one-stop-shop): Simplifies VAT reporting across multiple EU countries.

Trade tax (Gewerbesteuer)

You must pay trade tax if your annual profit exceeds €24,500 (Gewerbesteuer). The trade tax rate is calculated using the base rate and the municipal multiplier. The base rate is fixed at 3.5% nationwide in Germany, while the municipal multiplier (Hebesatz) varies by location, typically ranging from 200% to 580%.

EÜR (Einnahmenüberschussrechnung)

As a self-employed seller, you can use the Einnahmenüberschussrechnung (EÜR), a simplified income-expenditure accounting method, if your revenue is below 600,000 EUR/year or profits are below 60,000 EUR/year.

• The EÜR method records all income and expenses without requiring double-entry bookkeeping.

• Business-related expenses like inventory costs, Amazon fees, and office supplies can be deducted.

• If revenue exceeds the threshold, you must switch to double-entry bookkeeping (Bilanzierung).

✅ Tip: Using automated accounting software like Norman can automate this process and help with tax filing & accounting.

Importing goods to Germany: customs & import VAT

If you import products from outside the EU (e.g., China), you need to pay:

• Import VAT (Einfuhrumsatzsteuer): 19% of the product’s value + shipping costs.

• Customs Duties: Depending on the product category (typically 0% to 18%).

Importing checklist:

• Obtain an EORI number (Economic Operators Registration and Identification).

• Declare goods through ATLAS (German customs system).

• Pay import VAT to claim it as input tax (Vorsteuer).

Amazon FBA vs. FBM: tax considerations

Amazon offers two fulfillment methods: