You got a Schätzbescheid. You have one month to act.
A Schätzbescheid is an estimated VAT assessment under § 162 AO. The Finanzamt picked a number for you, usually 2-5x what you actually owe. You have one month from receipt to file an Einspruch under §§ 347 ff. AO. Miss it and the estimate becomes the final bill.
The Finanzamt made up a number because they have nothing else to go on.
A Schätzbescheid (estimated assessment) is what the German Finanzamt sends when they have decided to stop waiting for your VAT returns and tax themselves. The legal basis is § 162 Abgabenordnung (AO), which gives the tax authority the power to estimate (schätzen) the basis of taxation whenever the taxpayer fails to cooperate.
For foreign Amazon, eBay, and Shopify sellers in 2026, the trigger is almost always one of three things: (1) Amazon reported your German marketplace sales to the Finanzamt under § 25e UStG and you never filed a UStVA to match, (2) the Finanzamt issued an Aufforderung zur Abgabe (filing request) that went unanswered, or (3) you registered for a German Steuernummer but never started filing monthly returns.
The estimate is intentionally high. The Finanzamt is not trying to guess your real liability, they are trying to motivate you to file. Typical Schätzbescheid figures land at 2 to 5 times the actual VAT owed once corrected returns are filed. The letter usually includes a Verspätungszuschlag (late filing penalty, up to 10% of the assessed tax under § 152 AO) and accumulating interest at 0.15% per month (1.8% per year) under § 233a AO in conjunction with § 238 AO, post the 2022 reform following the BVerfG ruling that struck down the prior 0.5%/month rate as unconstitutional.
One month. Then the estimate becomes final.
30 days to file an Einspruch
If you miss the deadline: the Schätzbescheid becomes bestandskräftig (legally binding). The number stops being an estimate and becomes the actual bill. Interest under § 233a AO continues to accrue from the original VAT due date, typically pushing the total another 6-12% higher. The Finanzamt can then begin Vollstreckung (enforcement), which may include freezing your German bank account, registering a debt with your home-country authorities under EU mutual assistance rules, or notifying Amazon under § 25e UStG that you are VAT non-compliant.
If you respond inside the window: a properly drafted Einspruch pauses the assessment from becoming final. With a parallel Aussetzung der Vollziehung (collection suspension) request, the payment obligation is also paused while we file corrected returns based on your real numbers.
Four steps to replace the estimate with reality.
- File the Einspruch within the 30-day window. A licensed German tax advisor drafts and submits the objection to the issuing Finanzamt, citing §§ 347 ff. AO, naming the specific assessment by Aktenzeichen, and reserving the right to supplement with corrected returns.
- Request collection suspension (Aussetzung der Vollziehung). Filed alongside the Einspruch under § 361 AO. When granted, the Finanzamt cannot pursue the assessed amount until your corrected returns are accepted.
- File corrected UStVA returns for the affected periods. We rebuild the returns from your real numbers: Amazon VAT Transactions Reports, OSS records, eBay/Shopify exports, or your own bookkeeping. Filed via DATEV and submitted to the Finanzamt through ELSTER.
- Negotiate the corrected assessment. Once corrected returns are accepted, the Finanzamt issues a new assessment (Änderungsbescheid) replacing the Schätzbescheid. Typical outcome is a 60-80% reduction from the original estimate.
Send us the Schätzbescheid.
A licensed German tax advisor reviews it and emails back a fixed-price quote for the full response within 4 hours (weekdays 9-18 CET). You pay nothing to receive the quote.
Get my quote on the Schätzbescheid Quote in 4 hours (weekdays 9-18 CET) · No payment to receive itAbout the Schätzbescheid.
A Schätzbescheid is an estimated tax assessment issued under § 162 AO when the Finanzamt has not received your VAT returns. The Finanzamt picks a number based on industry estimates, prior years, or marketplace data from Amazon. The estimate is typically 2-5x what you actually owe.
You have one month from receipt to file an Einspruch (objection) under §§ 347 ff. AO. Miss that window and the estimate becomes the final binding bill. Interest under § 233a AO continues to accrue from the original VAT due date, and collection (Vollstreckung) can begin.
The Schätzbescheid becomes final (bestandskräftig). The Finanzamt can pursue full collection, freeze German bank accounts, and notify Amazon under § 25e UStG. A late objection (Wiedereinsetzung in den vorigen Stand under § 110 AO) is possible only in narrow circumstances. The cheap path is meeting the original deadline.
Yes, almost always. The Schätzbescheid is based on the Finanzamt's guess, not your real numbers. Once we file corrected UStVA returns based on your actual Amazon VAT Transactions Reports, OSS records, or bookkeeping, the assessment is replaced by reality. Typical reduction is 60-80%.
An Einspruch does not automatically pause collection. We file a separate Aussetzung der Vollziehung (collection suspension) request alongside the objection. When granted, payment is paused until the corrected assessment is issued.
Legally no, anyone can file. Practically yes, especially for foreign sellers. The Einspruch must be in German, must cite the correct grounds, and is followed by negotiation that defines the corrected bill. A licensed German tax advisor handles all of that on your behalf.