For Etsy sellers, craft makers, vintage and art sellers

German VAT for Etsy. When Etsy collects, when you file.

Etsy collects and remits German VAT itself only for some sales (as deemed supplier under §3 Abs. 3a UStG); for the rest, including anything you store in Germany, you must register and file your own returns. Vaytax handles both, filed by a licensed German Steuerberater: €1,299/year all-in, or €99/month if you already have a German VAT number.

✓  One filing covers every sales channel ✓  No fiscal representative required ✓  Flat fee, no per-channel surcharge
October · Example Trading LtdTest data

Etsy collected (deemed supplier)

Parcels ≤ €150 from outside the EU€640.00
VAT remitted by Etsy€121.60

Not in your return

Own-website sales€2,310.00
Other Etsy orders€1,450.00
B2B sales€380.00

Ready to file

§ 3 Abs. 3a UStGEtsy as deemed supplierEtsy remits that VAT; it stays out of your return.
All channels
One filing covers them
from €99
per month, no per-channel fees
4–8 wks
Typical time to your Steuernummer
Registered with the Steuerberaterkammer Rheinland-Pfalz
A product of FRADECO GmbH, licensed German tax advisory, serving international sellers since 2021
Filing VAT for sellers on
Who this is for

Etsy sellers with a German VAT obligation

The three most common profiles. If one of these sounds like your shop, registration is almost certainly mandatory.

Sellers using a German fulfilment partner

You use a German 3PL, a print-on-demand provider, or your own warehousing in Germany. The moment inventory lands in Germany, registration is mandatory, with no threshold, whether you are a US vintage seller or an EU craft maker. One narrow exception since 2025: a very small company established in another EU country (turnover under €100,000 across the EU) can use the EU small-business scheme through its home tax office (§ 19 Abs. 4 UStG); it rarely fits stock held in Germany.

EU makers shipping cross-border to Germany

You are established in an EU country and ship handmade or vintage goods directly to German consumers. Once your EU-wide cross-border B2C sales pass €10,000 per year, you must register in Germany or use OSS (for a seller established outside the EU, no threshold applies). That covers sales you make yourself. Where your company is established outside the EU and Etsy facilitates the sale, Etsy is the deemed supplier under § 3 Abs. 3a UStG and reports that VAT instead.

Multi-channel sellers (Etsy plus own store)

You sell on Etsy and on your own website or another marketplace. The Etsy deemed-supplier rules cover only Etsy-platform transactions in narrow scenarios; your own-website sales are always on you.

Decision guide

Do you need German VAT?

Four common Etsy scenarios and what each one requires.

Scenario 1 · Registration required

You store inventory in Germany

You use a German fulfilment provider, dropship from a German wholesaler, or have your own warehousing in Germany. Local German VAT registration is mandatory from the first unit stored, no threshold. This applies whether you're a US-based vintage seller using a German 3PL or an EU craft maker using a German fulfilment partner.

Scenario 2 · Registration or OSS required

EU-based seller, shipping to DE, above €10k/yr EU-wide

You're established in an EU country (NL, PT, IT, etc.) and ship handmade or vintage goods directly to German consumers. Your total EU-wide cross-border B2C sales (all destinations combined, not just Germany) exceed €10,000 per year. You must either register in Germany or use OSS through your home country. OSS is usually simpler if you have no German inventory.

Scenario 3 · Etsy deemed supplier

IOSS goods at or below €150, any seller

Any seller, EU-established or not, shipping goods of intrinsic value at or below €150 from outside the EU to EU consumers via Etsy. Under EU IOSS rules and §3 Abs. 3a Satz 2 UStG, Etsy is the deemed supplier and collects/remits VAT itself. You do not need your own German VAT registration for these specific sales (you may still need other registrations elsewhere).

Scenario 4 · No registration needed (yet)

Small EU-based seller, ship to DE, below €10k EU-wide

You're established in an EU country, your EU-wide cross-border B2C sales (across all EU countries) are below €10,000 per year, and you have no German inventory. You can charge your home-country VAT. No German registration, no OSS needed yet. Monitor the threshold every month and switch to OSS or local registration before crossing it.

Why Etsy sellers get caught by §22f / §25e

Etsy operates under the same German marketplace-liability regime as Amazon, eBay and the others (see our §25e explainer). The mechanics are identical: §22f obliges Etsy to collect and verify seller VAT data and report seller transactions to the Finanzamt; §25e makes Etsy jointly liable if a seller's German VAT goes unpaid. The result, when something goes wrong, is also identical: Etsy deactivates listings until the seller produces a valid German VAT number, and the Finanzamt issues retroactive assessments for periods the seller should have been registered for.

Three patterns are common:

  1. Seller crosses €10k and doesn't notice. An EU-based Etsy seller ramps up cross-border sales; the EU-wide €10k threshold passes silently; the seller keeps charging home-country VAT instead of registering or switching to OSS. Etsy's §22f data eventually flags the mismatch.
  2. Seller uses a German fulfilment partner. An Etsy shop expands by using a German 3PL or print-on-demand provider. The moment inventory lands in Germany, registration is mandatory; sellers often don't realise this until the 3PL asks for a USt-IdNr.
  3. Seller mixes channels. Etsy sales (where Etsy may be deemed supplier) plus own-website sales (where the seller is always the supplier). The seller assumes Etsy handles everything; the own-website sales fall through the cracks.

Practical check: if you sell on Etsy AND on your own website or another marketplace, you almost certainly need your own German VAT registration. The Etsy deemed-supplier rules apply only to Etsy-platform transactions and only in specific scenarios; everything else is on you.

What Etsy collects vs what you file

Under §3 Abs. 3a UStG (the EU-wide deemed-supplier rule), Etsy collects and remits VAT for: (a) goods imported to EU consumers with a value at or below €150 (IOSS), whoever the seller is and wherever they are established, per Satz 2, and (b) goods sold from EU-stored inventory to EU consumers by a seller not established in the EU, per Satz 1. For everything else, including an EU-established seller's own EU-stored sales and B2B transactions, the seller is the taxable supplier and must file their own VAT returns.

When Etsy is the deemed supplier under §3 Abs. 3a UStG, the VAT collected on those orders is remitted by Etsy directly to the tax authorities; it is excluded from your own VAT return. When Etsy is not the deemed supplier, the VAT shown on the order is yours to remit, and the transaction goes into your UStVA.

The split shows up clearly in the Etsy Sold Orders CSV: there are explicit columns for VAT paid by buyer versus VAT remitted by Etsy. Vaytax customers enter the split (marketplace-collected vs. own sales) from that CSV, or share it with us, and the return separates the two correctly.

Digital downloads and OSS

Digital products on Etsy (printable art, knitting patterns, SVG files, etc.) are a separate compliance lane. EU-wide rules require VAT collection on every digital sale to an EU consumer, regardless of seller size. Many digital-only Etsy sellers use OSS to consolidate this into one quarterly return through their home-country tax office; that's usually the simplest path. Local German registration is needed only if you have non-digital VAT obligations in Germany too.

No fiscal representative, no per-channel fees

Two cost questions to ask any provider:

  1. Fiscal representation. Germany does not require fiscal representation for standard VAT registration and filing; a licensed Steuerberater is sufficient. Under § 22a UStG, fiscal representation is an option, not a duty, open only to businesses that make exclusively tax-free supplies in Germany. If a quote includes it, ask which rule makes it necessary in your case.
  2. Per-channel or per-transaction fees. Ask whether adding a sales channel or more transactions changes the price. Vaytax's €99/month is flat; your Etsy volume can grow 10x with no fee increase.

Filing: what it actually looks like

Once you have your Steuernummer, you file monthly or quarterly, as the tax office decides, and the rhythm is simple:

  1. You: Export your Etsy "Sold Orders" CSV (Shop Manager → Settings → Options → Download Data) and enter the net totals into the Vaytax dashboard (~5 minutes).
  2. We: Separate marketplace-deemed-supplier sales from your own taxable sales, generate the UStVA, and file with your Finanzamt (look up which one).
  3. Finanzamt: Processes the filing and debits your SEPA account for VAT owed.
  4. You: Get filing confirmation in the dashboard and by email.

The dashboard

Confirm your figures. We file.

vaytax.com/file · October 2026
Filing screen for an example company: October 2026 ready to file, VAT to pay 1,212.07 euros, and what happens next
The real dashboard, shown with an example company and test data.
  1. You enter the net totals

    From your Etsy Sold Orders CSV, in about five minutes.

    Waiting on you
  2. We separate and file

    Etsy-collected sales are kept apart from your own; we file the return (UStVA) with your Finanzamt.

    In progress
  3. Filing confirmation

    In the dashboard and by email.

    Delivered
Transparent pricing

One flat fee per plan, all channels

No per-transaction or per-channel fees. The price you see covers your routine recurring filings; one-off work like backfiling or disputes is always quoted up front. Tax advisory beyond routine filings is €200 per hour, quoted before any work starts.

New to German VAT · Path A

€1,299 / year, all-in

€1,299 / year

German VAT registration included. Charged in full at signup. Renews yearly.

What's included

  • German VAT registration
  • Every VAT return (UStVA), monthly or quarterly
  • Annual VAT return (Umsatzsteuer-Jahreserklärung)
  • Marketplace VAT separated from your own VAT
  • Filed in the official Finanzamt format
  • SEPA mandate setup
  • All routine tax-office correspondence
  • Licensed German tax advisor
  • Dashboard in English
Start registration

Already registered · Path B

€99 / month

Already hold a German VAT number? Skip the registration fee and move straight into filing. €1,099/year if you pay annually.

€99 / month

Or €1,099 billed yearly. No registration fee.

  • Every VAT return (UStVA), monthly or quarterly
  • Annual VAT return included
  • Etsy plus Shopify plus your own store on one filing
  • All routine tax-office correspondence
Covers your routine recurring filings. Backfiling past periods, corrections, and one-off Finanzamt disputes are quoted separately, never silently billed. OSS is an optional add-on (€300 one-time + €200/quarter).
See filing plans

Already selling without a German VAT number?

Common pattern for marketplace sellers: you crossed a German storage or sales threshold months ago and only just discovered the obligation. We file the missing UStVAs retroactively at the same flat €99 per filing, charged once at signup. Pick the first period you need us to file when you register, and we'll catch you up while we handle every month going forward.

The Finanzamt may issue late-filing surcharges (Verspätungszuschlag) directly to your company for any retroactive period. Those are independent of our fees, and we file as quickly as possible to keep them small.

Run your Etsy shop in Germany without the tax stress.

German VAT registration plus filing across all your channels, handled end to end by a licensed German tax advisor. Built for craft makers, vintage sellers and Etsy-led brands.

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