Germany's VAT Number Rules for Amazon Sellers

In brief: Germany makes marketplaces jointly liable for VAT their sellers fail to pay, so Amazon has to collect proof that sellers are registered. From 1 July 2021, under the German Tax Amendment Law 2020, sellers required to register for VAT in Germany had to give Amazon a German or EU VAT number — showing the company name and address it was registered with — instead of the old §22f tax certificate. In June 2022 Amazon added a further check: the legal name and tax address held in Seller Central had to agree with what Germany's federal tax office (BZSt) has on file, or the VAT number could be rejected.

What changed for Amazon Germany VAT numbers

From	Requirement
Before July 2021	German §22f tax certificate uploaded to Seller Central
1 July 2021	German or EU VAT number, with the registered company name and address
June 2022	Seller Central name and tax address must match BZSt records (and, for OSS users, the relevant tax authority's records)

Who needed to act

Sellers obliged to be VAT-registered in Germany. Amazon's August 2021 notice spelled out that this covers sellers who sell or store stock in Germany, and warned that non-compliance could lead to suspension of the Amazon.de account.

A worked example

A UK seller in Pan-EU stores stock in Germany and holds a German VAT number, but their Seller Central address still shows an old office. Under the 2022 rule the mismatch with BZSt records could get the number rejected, putting German sales at risk until the address is corrected.

What it means for your bookkeeping

• German VAT registration brings German VAT returns. Stock stored in Germany usually means German VAT on those sales and returns to file — separate from your UK VAT return. Take advice on your exact position.

• Keep records consistent. The same legal name and address should appear in Seller Central, your VAT registrations and your accounts.

• Suspension stops cash flow. A rejected VAT number can halt Amazon.de sales and payouts — a real business risk, not just paperwork.

• Sales by country. German sales need separating from UK ones — see recording Amazon sales in Xero and Amazon VAT tax codes in Xero.

How TrueBooks helps

TrueBooks keeps each Amazon marketplace in its own currency and detects exports and Marketplace Facilitator VAT orders by ship-to country, which helps separate sales by country. It doesn't file VAT returns. See the Amazon Xero integration.