Amazon FBA in Germany and VAT 2026 – warehouse, registration and settlement
If Amazon stores your inventory in Germany, VAT obligations may arise as early as the Polish-to-German transfer—before the first sale. Subsequent settlement is determined by the actual route of the goods, not the marketplace domain.
The most important rules at a glance
Amazon.de does not automatically mean a warehouse in Germany.
PL → DE can create WDT in Poland and WNT in Germany.
DE → DE is domestic sales outside Union OSS.
DE → EU consumer is usually WSTO; stock transfer does not go to OSS.
Amazon FBA in Germany and VAT obligation
The Amazon domain doesn't determine VAT. First, verify where the inventory is physically located and where it's going.
| Situation | What needs to be determined |
|---|---|
| Sold via Amazon.de, stock in Poland | WSTO and OSS rules; the marketplace itself does not create an obligation to register in Germany |
| Own stock shipped to Amazon DE warehouse | Intra-Community Supply of Own Goods and Local VAT in Germany |
| Goods from DE warehouse sold to DE customer | Domestic German sales |
| Goods from DE shipped to a consumer in another EU country | STO, VAT of destination country and possible OSS settlement |
| Amazon moves inventory from DE to a warehouse in another EU country | Movement of own goods, ZM, possible new registration and potential Intrastat |
Four Questions That Classify Every Operation
Set the country and starting warehouse.
This usually indicates the place of taxation.
Consumer, company or own warehouse?
VAT numbers, Amazon report and proof of transport.
Transferring your own inventory to Germany typically creates an ITC there and requires the analysis of your VAT registration in Germany. Registration does not automatically imply a fixed establishment.
Moving your own goods from Poland to Amazon DE
There is no customer or commercial sale yet, but VAT recognizes two corresponding events.
Transport ends in Germany. The economic neutrality of intra-Community acquisition of goods does not eliminate the obligation to report the transaction. Basis: § 1a paragraph 2 UStG.
500 pcs. × (EUR 20 purchase price + EUR 1 costs). This is the basis for settlement, not the proceeds from the sale. The rule results from § 10 paragraph 4 of the UStG.
Documents that allow you to reconstruct the transfer
- date of transfer and date of receipt of the stock into the warehouse,
- type, product code and quantity of goods,
- value according to the rules applicable to one's own inventory,
- country and warehouse of commencement and termination of transport,
- VAT numbers for both parties to the transfer,
- Amazon report and external proof of transport or receipt of goods.
Where does the stock arrive?
Deadlines and corrections are described in VAT declarations in Germany.
Germany is the country of purchase here, not shipment.
Traffic can be statistically significant even without a sale to a customer.
Sales from a DE warehouse to a customer in Germany
When a shipment begins and ends in Germany, it is a domestic sale – regardless of the seller's Polish headquarters and Amazon domain.
| Sale from DE warehouse | Nature of the transaction | Union OSS |
|---|---|---|
| DE → DE consumer | domestic sales in Germany | NO |
| DE → DE company | as a rule, domestic sales in Germany | NO |
Select the rate for your product. Not all FBA goods are subject to the 19% rate. See VAT in Germany.
A German or foreign VAT number does not constitute an IDT if the goods do not leave Germany. B2B does not automatically mean reverse charge.
Domestic sales are settled locally in Germany, not via OSS.
Sales from a DE warehouse to a consumer in another EU country
DE → consumer in another EU country is generally considered a STO. According to § 3c UStG, VAT is due in the country where the transport ends, and the sale can usually be reported in the Union OSS.
| Flow | Transaction type | VAT place | OSS |
|---|---|---|---|
| DE → DE consumer | domestic sales | Germany | NO |
| DE → PL consumer | WSTO | Poland | yes, as a rule |
| DE → FR consumer | WSTO | France | yes, as a rule |
| DE → AT consumer | WSTO | Austria | yes, as a rule |
| DE → CZ consumer | WSTO | The czech republic | yes, as a rule |
For a Polish company shipping inventory from Germany, the threshold does not shift the VAT location to Poland. Generally, the consumer's country is counted from the date of the first sale.
German registration supports inventory, WNT and DE → DE. OSS covers qualified B2C sales to other EU countries.
Selling from Amazon DE to a company in another EU country
DE → a company in another EU country can be an IDT under the terms of § 6a UStG, but B2B status and VAT number alone are not sufficient.
Conditions that must be confirmed together
- the goods actually leave Germany and arrive in another EU country,
- the buyer acts as a taxpayer and uses a valid EU VAT number issued by another Member State,
- the acquisition is subject to VAT in the country of destination,
- the seller has transport evidence and consistent commercial data,
- the transaction is correctly recorded in the German UStVA and ZM.
Keep the USt-IdNr. verification result, source warehouse details, delivery address, shipment number, carrier confirmation, and Amazon report. Steuernummer and W-IdNr. do not replace the USt-IdNr.
The transaction is included in the German VAT settlement.
You indicate the buyer's EU VAT number and the value of the delivery.
OSS is not used for B2B IDT settlement.
Invoice: as a rule, by the 15th day of the month following the month of delivery, with VAT numbers of both parties - § 14a paragraph 3 UStG.
Stock transfers between Amazon warehouses in the EU
A move from DE to a warehouse in the Czech Republic, Poland, or France is not a sale to a customer, but still triggers VAT. The actual route is what counts, even if the transfer was initiated by Amazon.
| Transfer of own stock | Germany | Destination country |
|---|---|---|
| DE → CZ | IDT of own goods | WNT in the Czech Republic |
| DE → PL | IDT of own goods | WNT in Poland |
| DE → FR | IDT of own goods | WNT in France |
The transfer of own inventory is not settled through OSS.
Removing inventory may increase the value of reported traffic.
A typical FBA does not have a known buyer in advance; the goods are pooled and then sold to various customers.
Pan European FBA and VAT registration numbers
The number of obligations is determined by the country where the inventory is stored, not the number of marketplaces. OSS simplifies the B2C part, but does not replace local VAT for multi-country warehousing.
| Model | Where is the stock located? | The main effect of VAT |
|---|---|---|
| Sales from Poland to DE customers | Poland | WSTO and OSS analysis |
| FBA Germany only | Germany | local VAT DE plus cross-border sales |
| FBA Germany and Czech Republic | Germany and the Czech Republic | stock transfers DE ↔ CZ and local settlements in both countries |
| Multi-country Pan-EU | several countries | multiple registrations possible, WDT/WNT of own stock and data reconciliation |
Local registrations, WDT, WNT, domestic sales and ZM.
A new module for transfers of own goods is planned for ViDA. It will not be implemented in 2026.
Amazon FBA Transaction Reporting Map
The map shows where a given operation occurs most frequently. It does not replace instructions for completing the forms.
| Operation | UStVA DE | ZM DE | Union OSS | Intrastat DE |
|---|---|---|---|---|
| PL → own DE stock | WNT | NO | NO | Eingang potentially |
| DE → DE consumer | domestic sales | NO | NO | NO |
| DE → DE company | domestic sales | NO | NO | NO |
| DE → PL or FR consumer | WSTO outside VAT DE, to be reported in accordance with UStVA | NO | yes, if the procedure is followed | Versendung potentially |
| DE → PL company with EU VAT | WDT | Yes | NO | Versendung potentially |
| DE → own CZ warehouse | IDT of own goods | Yes | not in 2026 | Versendung potentially |
| CZ → own DE warehouse | WNT | NO | not in 2026 | Eingang potentially |
Deadlines, nil returns, and corrections describe VAT returns in Germany. Intrastat is a statistical obligation, not a VAT return.
Amazon data required for VAT settlement
Combine orders with data on inventory, transfers, returns, and customer status. Sales reporting alone isn't enough.
| Data | Purpose of the inspection |
|---|---|
| Country and source warehouse code | determining the starting point of transport |
| Delivery country and address | determining the place of termination of transport |
| B2B or B2C customer status | distinguishing between WSTO, WDT and domestic sales |
| Customer's EU VAT number and verification result | analysis of WDT conditions |
| Movement between fulfillment centers | detection of stock transfers |
| Value and quantity of goods | basis for transfer and reconciliation of reports |
| Returns and return acceptance country | determining corrections and new stock movements |
| Product codes and rates | correct VAT rate and potential Intrastat |
Goods may return to a country other than the shipping warehouse. Determine the receiving location and link the movement to a sales adjustment.
Checklist before launching Amazon FBA in Germany
- Determine which countries Amazon can store your inventory in. Check your program settings and consent for cross-country transfers.
- Draw a map of the basic flows: PL → DE, DE → DE, DE → EU consumer, DE → EU company and DE → own warehouse in another country.
- Analyze the moment when the obligation to register for VAT in Germany arises before the shipment of the first inventory.
- Sort out your Steuernummer and USt-IdNr.; do not treat the W-IdNr. as a replacement for the EU VAT number.
- Determine which B2C sales will be reported in Union OSS and which country of consumption rates to apply.
- Define monthly reconciliation of sales, transfers, returns and inventory by country.
- Assign each transaction to the UStVA, ZM, OSS, and potential Intrastat. For complete UStVA rules, see the article on declarations.
- Check the documentation of intra-Community supplies and transfers and the scope of a standard VAT invoice.
- Check whether a specific domestic B2B transaction is subject to German E-Rechnung requirements.
The most common mistakes when selling Amazon FBA in Germany
I have OSS so I don't need VAT in Germany
OSS does not cover the WNT of own stock or domestic sales DE → DE. Therefore, stock in Germany may require local VAT regardless of the Union OSS.
A €10,000 threshold protects every FBA sale
The threshold does not apply automatically when goods are shipped from a warehouse in a country other than the seller's country of establishment. For a Polish company shipping from Germany to a consumer in France, the VAT location is generally France from the first sale.
Amazon settles all VAT for the seller
The platform is only recognized as a supplier in specific statutory cases. For a typical Polish company selling its own EU inventory via FBA, this does not mean that Amazon assumes all obligations related to intra-Community acquisition, domestic sales, intra-Community supply, stock transfers, and declarations.
No sales means no VAT
Transferring your own inventory can be equated to a delivery and purchase transaction. Tax considerations must be considered before the customer places their first order.
B2B always means reverse charge
A domestic sale of goods DE → DE remains essentially a German domestic supply, while DE → a company in another EU country is first examined as a potential IDT. § 13b is not an automatic consequence of B2B status.
A valid VAT number is enough for IDT
The buyer's number is important, but it does not replace physical export or transport proof. If the goods remain in Germany, there is no intra-Community supply of goods simply because the customer provided a Polish EU VAT number.
WNT is neutral so it does not need to be declared
The deduction can offset the VAT due, but the transaction must still be in the correct period and in the correct part of the settlement.
Amazon fr means warehouse in France
The sales domain does not confirm the inventory country. The warehouse country and shipping route must be obtained from the logistics data.
Check the FBA model before your first stock transfer
We will analyze the storage countries, PL → DE and DE → EU flows and divide the responsibilities between local VAT, OSS, ZM and Intrastat.
The most important conclusions
An Amazon warehouse in Germany may trigger German VAT obligations before the first sale.
PL → DE can mean IDT of own goods in Poland and INT in Germany.
DE → DE is a domestic sale and does not go to Union OSS.
DE → a consumer in another EU country is, in principle, subject to VAT in the country of arrival of the transport.
DE → a company in another EU country can be an IDT if the goods actually leave Germany and the other conditions are met.
Stock transfers between EU warehouses have their own VAT implications and are not covered by the new OSS module for own goods transfers in 2026.
The most reliable basis for settlement is regular reconciliation of flows and stock levels by country.
If you're using Amazon FBA in Germany or planning to ship your first inventory there, start with a map of your actual storage locations and flows. This will help you determine VAT registration, OSS, UStVA, ZM, and other reporting obligations.
FAQ Amazon FBA in Germany and VAT 2026
Does Amazon FBA in Germany mean VAT registration is required?
In a typical model, yes, because sending your own inventory to a warehouse in Germany triggers an intra-Community acquisition there, and the subsequent sale from Germany to Germany is considered a domestic sale. The final assessment depends on the model and any exceptions. Details are provided in the article on VAT registration in Germany.
Does OSS replace VAT registration in Germany?
No. OSS can cover qualified B2C sales from Germany to consumers in other EU countries. It does not cover local sales from Germany to Germany or stock transfers in 2026.
Is there a €10,000 threshold for Amazon FBA?
It should not be applied automatically. For a Polish company shipping goods from German stock, the threshold does not apply because the goods do not leave the seller's country of establishment.
Is sending your own goods from Poland to Amazon DE considered a sale?
It is not a sale to a customer. However, for VAT purposes, it can create an IDT of its own goods in Poland and an INT of its own goods in Germany.
What if Amazon moves goods from Germany to the Czech Republic?
If this is still the seller's own inventory, an IDT of the seller's own goods may arise on the German side, and an INT in the Czech Republic. In 2026, such a transfer will not be settled by Union OSS.
Can Amazon FBA trigger Intrastat obligations?
Yes. Imports into Germany, exports from Germany, and transfers of own stocks may be relevant. In 2026, the German thresholds are €3 million for Eingang and €1 million for Versendung.
