Billing

German tax terms — quick reference

If you sell on Amazon as a German seller and use Sellerwerk, a few German tax terms keep coming up — on Sellerwerk invoices, in setup guides, and when you cross-sell between your home market and other EU countries. This page is the quick reference, not a tax-advisor substitute.

Important: Sellerwerk applies these rules to our own invoices to you, but does not file your VAT for you. That stays with your tax advisor. If anything here contradicts what your tax advisor says — your tax advisor wins.

Terms

USt (Umsatzsteuer)

German for VAT (Value Added Tax). Charged on end-customer sales typically at 19% (standard) or 7% (reduced, e.g. books). In Sellerwerk reports you see net numbers (pre-VAT) by default, not gross.

USt-IdNr. (VAT Identification Number)

Unique number for intra-EU business transactions (e.g. DE123456789). Apply for it at the German Federal Central Tax Office. In Sellerwerk you store it under Settings → Billing → Tax settings — we verify it through the EU VIES database and apply it to your Sellerwerk invoices.

Reverse-Charge

Cross-border EU B2B procedure: the VAT liability shifts from seller to recipient. When Sellerwerk (German-based) sells a software service to you with an AT or NL VAT-IdNr., we mark the invoice as „reverse-charge" instead of charging VAT — you report the VAT yourself in your home country.

B2B-Leistung

Business-to-business service. As opposed to B2C (business- to-consumer, end-customer sales). Sellerwerk subscriptions are B2B services — VAT treatment differs from end-customer purchases.

Innergemeinschaftliche Lieferung / Leistung

Intra-Community supply / service: cross-border within the EU (e.g. DE → AT). Has its own rules (reverse-charge for B2B with valid VAT-IdNr., distance-selling rules for B2C above certain thresholds).

OSS (One-Stop-Shop)

EU procedure that lets you report VAT for B2C sales across multiple EU countries centrally in Germany (instead of registering in each destination country individually). Important for Amazon FBA sellers who sell DE/FR/IT/ES at the same time. Registration via the German Federal Central Tax Office.

Kleinunternehmer-Regelung (§19 UStG)

If your previous-year revenue was under €22,000 and the current year is expected to stay under €50,000, you may choose not to charge VAT — your invoices then say „keine USt nach §19 UStG ausgewiesen". Note: purchasing Sellerwerk from a vendor without a VAT-IdNr. means reverse-charge does not apply — you pay German VAT gross.

FBA fees (Fulfillment by Amazon)

Amazon's warehouse + shipping fees: pick & pack, storage, long-term storage, return processing. Sellerwerk deducts these from revenue in the Profitability view. They aren't „VAT terms" but shape your margin calculation alongside VAT.

Vorsteuer (input VAT)

VAT you paid yourself when buying goods or services (e.g. on your Sellerwerk invoice). You deduct it from collected VAT in your VAT return — the balance is what you owe or get refunded. (Doesn't apply under Kleinunternehmer-Regelung.)

Drittland (third country)

Countries outside the EU. Relevant for Amazon sellers: UK (post-Brexit), Switzerland, US marketplace. Different VAT / customs rules than intra-EU. Sellerwerk handles UK data as a separate marketplace (see Multi-country campaigns).

Sellerwerk invoices — what typically appears

German customer with or without valid VAT-IdNr.: Sellerwerk charges 19% German VAT. You deduct it as input VAT.
EU customer (e.g. AT, NL, FR) with valid VAT-IdNr.: Reverse-charge. Sellerwerk charges no VAT, you report VAT in your home country.
EU customer without VAT-IdNr. (private or small business): Sellerwerk may charge VAT of your home country (B2C distance-selling rules).
Third-country customer (UK, CH, US): no German VAT. Clarify import VAT / reverse-charge equivalent with your local tax advisor.

What Sellerwerk does NOT do for you

No VAT pre-registration. We only file our own sales to you, not your sales to end customers.
No OSS registration. If you sell EU-wide via Amazon FBA, you register yourself with the German Federal Central Tax Office.
No tax advice. For specific questions consult your tax advisor — we don't have the professional licensing.

Helpful links

Setup for amazon.de — where you store your VAT-IdNr. in Sellerwerk. Pricing & billing — how Sellerwerk invoices are created and sent. German market — patterns — DACH expansion (AT on amazon.de, CH separate).

Tax question not covered here? support@sellerwerk.de — we add it if it's relevant to multiple users.