Question 1

How is German VAT calculated?

Accepted Answer

German VAT (Umsatzsteuer) is collected on B2C sales in Germany at 19% standard rate or 7% reduced rate. From the gross VAT collected you deduct input VAT on business expenses (FBA fees, hosting, contractors) to get the net VAT owed to the Finanzamt.

Question 2

What's the difference between net and gross revenue?

Accepted Answer

Gross revenue includes VAT (typical for B2C list prices). Net revenue excludes VAT. Amazon FBA sellers usually report gross figures; B2B invoices are typically net.

Question 3

Can I deduct Amazon FBA fees as input VAT?

Accepted Answer

Yes. Amazon Germany invoices include 19% VAT, which is fully deductible as Vorsteuer on your monthly UStVA. Same for warehouse fees, German hosting, German contractors, and any expense with a valid German VAT invoice.

Question 4

What is Verspätungszuschlag?

Accepted Answer

Verspätungszuschlag is the late-filing penalty for VAT returns in Germany. It's 0.25% of the assessed tax per started month of delay, capped at 10% of the tax (max €25,000), with a €25 minimum per return.

Question 5

When are German VAT returns due?

Accepted Answer

Monthly UStVA is due by the 10th of the following month (e.g., March VAT due 10 April). With Dauerfristverlängerung, the deadline extends by one month. Annual return (Jahreserklärung) is due 31 July of the following year.

How much German VAT will you owe?

Your German VAT liability

What if you file late?