Key Takeaways
- Foreign companies storing goods in Germany (including Amazon FBA) must register for VAT immediately — the threshold is €0, not €22,000.
- The €22,000 Kleinunternehmer exemption only applies to businesses established in Germany. Foreign sellers cannot use it.
- The EU-wide OSS distance selling threshold is €10,000 across all EU countries combined. Above this, you must charge destination-country VAT.
- OSS only covers distance sales shipped cross-border. If you store goods in Germany, you still need a local VAT registration in addition to OSS.
Information verified by VATdesk as of April 2026. Sources: BZSt, UStG, EU VAT Directive 2006/112/EC.
Germany’s VAT landscape has multiple thresholds that determine when — and how — you must register and file. Whether you sell via Amazon FBA, your own shop, or a marketplace, understanding these thresholds is essential. This guide breaks down every threshold that matters for foreign sellers in 2026.
Summary: All German VAT Thresholds at a Glance
| Threshold | Amount | Who It Applies To | Result If Exceeded |
|---|---|---|---|
| EU distance selling (OSS) | €10,000 | EU sellers shipping B2C cross-border | Must charge destination-country VAT (via OSS or local registration) |
| Kleinunternehmer exemption | €22,000 | German-established businesses only | Must charge VAT on domestic sales |
| FBA / warehouse presence | €0 | Anyone storing goods in Germany | Must register for German VAT immediately |
| B2B reverse charge | No threshold | B2B services to German businesses | German buyer accounts for VAT — no registration needed |
| Intrastat reporting | €800,000 (arrivals) / €500,000 (dispatches) | Businesses trading goods within the EU | Must file monthly Intrastat declarations |
1. The €10,000 EU-Wide Distance Selling Threshold (OSS)
Since July 2021, a single EU-wide threshold of €10,000 applies to all cross-border B2C sales of goods and certain digital services. This replaced the old country-specific thresholds (Germany’s was previously €100,000).
How it works: If your total cross-border B2C sales to all EU countries combined exceed €10,000 in a calendar year, you must charge VAT at the rate of the customer’s country — not your home country. This applies from the very first sale that crosses the threshold.
Once you exceed the €10,000 threshold, you have two options:
- Register for the One-Stop Shop (OSS) in your home EU country and report all cross-border B2C sales through a single return
- Register locally for VAT in each country where you sell to consumers
If you stay below €10,000 in total cross-border B2C sales across the entire EU, you can continue charging your home country’s VAT rate. However, most e-commerce sellers cross this threshold quickly.
2. The Kleinunternehmer Threshold (€22,000) — Why It Does NOT Apply to You
Germany’s Kleinunternehmerregelung (small business exemption) allows businesses with annual revenue below €22,000 to not charge VAT. This is one of the most misunderstood rules for foreign sellers.
Critical: The Kleinunternehmer exemption is only available to businesses established in Germany. If your company is registered in France, the UK, Poland, China, or anywhere else — you cannot use this exemption. You must charge 19% German VAT from your very first sale, regardless of revenue.
Even for German-established businesses, the threshold works on a two-year test:
- Prior year revenue must not exceed €22,000
- Current year revenue must not be expected to exceed €50,000
If either condition fails, the exemption is lost and standard VAT rules apply.
3. FBA Sellers: The €0 Threshold for Warehouse Presence
If you use Amazon FBA (Fulfillment by Amazon), the Pan-European FBA programme, or any third-party logistics provider that stores your goods in Germany, you must register for German VAT before your first sale.
There is no minimum threshold. Storing even a single unit of inventory in a German warehouse creates a VAT registration obligation. Amazon will also block your selling privileges if you cannot provide a valid German VAT certificate (Bescheinigung nach §22f UStG).
This applies regardless of:
- Whether you have made any sales yet
- Where your company is established
- Whether you opted into Pan-European FBA or Amazon moved your stock automatically (e.g., through the CEE programme)
4. B2B Reverse Charge: When You Don’t Need to Register
If you provide services (not goods) to a German business customer, the reverse charge mechanism typically applies. Under reverse charge, the German buyer accounts for VAT on their own return — you do not need to register in Germany.
Reverse charge applies when:
- You supply services (consulting, software, advertising, etc.) to a German business
- The German customer has a valid VAT ID number (USt-IdNr.)
- The service falls under the general B2B place-of-supply rules (Art. 44 VAT Directive)
Reverse charge does NOT apply to goods. If you sell physical products and store them in Germany, or ship them to German consumers, you must register. Reverse charge is for cross-border B2B services only.
5. OSS vs Local Registration: Pros and Cons
Once you cross the €10,000 distance selling threshold, you need to decide: use OSS or register locally in Germany?
| OSS (One-Stop Shop) | Local German Registration | |
|---|---|---|
| Filing | Single quarterly return in your home country | Monthly German VAT returns (USt-Voranmeldung) |
| Input VAT recovery | Cannot reclaim German input VAT via OSS | Full deduction of German input VAT (Vorsteuer) |
| Complexity | Lower — one registration covers all EU countries | Higher — separate registration, filings, and communication with the Finanzamt |
| FBA compatibility | Not sufficient if you store goods in Germany | Required if you have inventory in Germany |
| Best for | Pure drop-shipping or shipping from your home country | FBA sellers, high-volume sellers, businesses with German expenses |
Key rule: OSS only covers distance sales (B2C, shipped cross-border). If you store goods in Germany, you still need a local German VAT registration in addition to OSS. Many FBA sellers need both.
6. Key Deadlines for 2026 Filings
If you are registered for German VAT, these are the critical deadlines for 2026:
| Filing | Frequency | Deadline |
|---|---|---|
| USt-Voranmeldung (preliminary VAT return) | Monthly | 10th of the following month |
| Zusammenfassende Meldung (ZM / EC Sales List) | Monthly or quarterly | 25th of the following month |
| OSS return (if applicable) | Quarterly | End of the month following the quarter |
| Annual VAT declaration 2025 | Annually | 31 July 2026 (with Steuerberater) |
| Intrastat (if applicable) | Monthly | 10th working day of the following month |
Late filing penalties: The Finanzamt charges a minimum of €25 for each month a return is late. For repeated or significant delays, penalties increase and interest charges apply. Even if you had zero sales, you must submit a nil return.
What Should You Do Next?
If you sell goods to German customers or store inventory in Germany, here is your action plan:
- Check your warehouse situation: If you use FBA or any German warehouse, register immediately
- Calculate your cross-border B2C sales: If they exceed €10,000 EU-wide, you need OSS or local registration
- Review your B2B transactions: Ensure reverse charge is applied correctly and documented
- Set up a filing calendar: Missing even one deadline triggers automatic penalties
Related guides:
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Frequently Asked Questions
Has the €10,000 OSS threshold changed for 2026?
No. The €10,000 EU-wide distance selling threshold has remained the same since its introduction in July 2021. There are currently no proposals to change it.
I only sell B2B — do I need a German VAT number?
If you only supply services B2B, usually not — reverse charge applies. But if you sell goods and store them in Germany, you still need to register regardless of whether your customers are businesses or consumers.
Can I use OSS instead of registering in Germany?
Only if you do not store goods in Germany. If you ship directly from your home country to German consumers, OSS is sufficient. If you use FBA or any German warehouse, you need a local registration.
What if I accidentally exceeded the threshold last year?
You should register retroactively and file corrections. The Finanzamt can assess VAT, penalties, and interest for the period you should have been registered. Acting quickly and voluntarily generally results in better outcomes than waiting to be caught.