Selling on Amazon as an Individual in Germany: What You Need to Know in 2026

Can You Sell on Amazon as a Private Individual in Germany?

The short answer: barely. If you occasionally sell used personal belongings - an old phone, some books, furniture you no longer need - you can do so as a private person. But as soon as there is regularity, profit intent, or you start selling new goods, German law considers you a commercial seller. And that comes with obligations.

This guide walks you through exactly where the line is, when you need to register a business, and which legal requirements apply.

When Does It Become Commercial?

There is no fixed legal threshold in Germany - no "X items per month" rule that automatically triggers a business requirement. Instead, courts and tax authorities evaluate several factors:

• Profit intent: Are you buying goods to resell at a markup?
• Regularity: Are you selling repeatedly and systematically?
• Type of goods: New goods strongly indicate commercial activity.
• Volume: Are you selling many similar items?

What Do the Courts Say?

The Dessau-Rosslau Regional Court ruled in 2017 that 15-25 sales per month qualifies as commercial activity. From roughly 30 items per month, it is generally considered critical.

Bottom line: If you plan to sell regularly on Amazon - even in small quantities - you should register a business (Gewerbe). The cost is minimal; the risk of not doing so is not.

Tax Rules for Private Sales in Germany

Before we get to business registration, here are the rules for genuinely private, occasional sales:

Tax-Free Sales

• Everyday items (clothing, furniture, household goods): Proceeds are tax-free regardless of profit.
• Other assets (jewelry, collectibles, crypto hardware): A one-year speculation period applies. If you sell within 12 months of purchase at a profit, that profit is taxable.

The 1,000 EUR Threshold (Since 2024)

Since January 1, 2024, the threshold for private capital gains (Freigrenze) is 1,000 EUR per year (previously 600 EUR).

Critical distinction: This is a Freigrenze (exemption limit), not a Freibetrag (allowance). If your profit is 1,001 EUR, the entire amount is taxable - not just the one euro above the limit.

DAC7 / PStTG: Amazon Reports to Tax Authorities

Since 2023, Amazon is legally required to report seller data to German tax authorities when either threshold is met:

• 30 or more transactions** per year, OR
• 2,000 EUR or more in revenue per year

This does not automatically create a tax liability, but the Finanzamt (tax office) sees the data. Selling "under the radar" is no longer realistic.

Registering a Business: Step by Step

If you want to sell on Amazon seriously, you need a Gewerbeanmeldung (business registration). Here is the process:

Step 1: Gewerbeanmeldung (Business Registration)

• **Where: Local Gewerbeamt (trade office) - often available online
• Cost: 15-65 EUR depending on your municipality
• Required: ID card or passport
• Timeline: Often immediate or within a few days

Step 2: Tax Office (Finanzamt)

After registration, the Finanzamt is automatically notified. Within 3-4 weeks, you will receive the Fragebogen zur steuerlichen Erfassung (tax registration questionnaire). This is where you can apply for the Kleinunternehmerregelung (small business regulation) and receive your Steuernummer (tax number).

Step 3: Amazon Seller Account

To register, Amazon requires:

• Email address
• ID document (front and back)
• Bank statement (as proof of address)
• Steuernummer or USt-ID (VAT ID)
• Bank details
• Phone number
• Identity verification (video or photo process)

Step 4: Meet Legal Requirements (see below)

Step 5: LUCID Registration (packaging law)

More on this in the legal section - it is one of the most common pitfalls.

Individual vs. Professional Account

Amazon offers two account types:

Break-even: At approximately 40 sales per month, the professional account is cheaper.

Important: Without a professional account, you have no Buy Box access - and without the Buy Box, you lose the vast majority of sales. Anyone serious about selling needs the professional account. And anyone who wants to win the Buy Box consistently needs a repricing tool like arbytrage.io that uses the API to set optimal prices automatically.

Kleinunternehmerregelung 2025: New Thresholds

Since January 1, 2025, new thresholds apply for the small business regulation under Section 19 UStG (German VAT Act):

What Changed?

• Thresholds are now net amounts (previously gross).
• The current-year limit doubled from 50,000 EUR to 100,000 EUR.
• New and important: If you exceed the 100,000 EUR threshold during the current year, VAT applies immediately** - not from the following year.

As a Kleinunternehmer, you do not charge VAT on invoices and do not submit VAT returns. In exchange, you cannot claim input VAT (Vorsteuer) on your purchases.

*Whether the Kleinunternehmerregelung makes sense for your specific situation is something you should discuss with a tax advisor (Steuerberater).*

Legal Requirements: What You Must Not Forget

This section is critical. Most fines and legal warnings (Abmahnungen) hit sellers who ignore or are unaware of these obligations.

Impressum (Legal Notice)

Every commercial seller needs a complete Impressum. It is configured in your Seller Central settings and must include your name, address, contact details, and - if applicable - commercial register number. This is mandatory under German law (TMG).

Widerrufsbelehrung (Cancellation Policy)

Consumers have a 14-day right of withdrawal. You must provide a proper cancellation policy including a withdrawal form template. If you fail to do so, the withdrawal period extends to up to 12 months and 14 days.

VerpackG / LUCID Registration (Packaging Law)

Registration with the Zentrale Stelle Verpackungsregister (LUCID) is mandatory for all sellers who ship packaged goods to end consumers. You also need a system participation agreement (e.g., Gruener Punkt / Green Dot).

**Fines: - No LUCID registration: up to 100,000 EUR - No system participation: up to 200,000 EUR

Since July 1, 2022, Amazon blocks sellers who have not entered a valid LUCID number.

Important for FBA sellers: Even though Amazon handles logistics, you still need your own LUCID registration. Amazon does not cover this for you.

GPSR - EU General Product Safety Regulation (Since Dec 13, 2024)

Since December 13, 2024, every product must have a responsible person within the EU designated. This especially affects imported goods. Name, address, and contact details must appear on the product or its packaging.

WEEE / ElektroG (Electronics Only)

Sellers of electrical and electronic equipment must be registered with the Stiftung EAR. Amazon has been actively checking this since July 1, 2023 and removes listings without a valid WEEE number.

CE Marking

For many product categories (toys, electronics, machinery, and others), CE marking is mandatory.

FBA vs. FBM: What Works Best for Beginners?

Recommendation for beginners: FBA. You get the Prime badge, Amazon handles shipping and returns, and you can focus on product selection and price optimization.

Speaking of price optimization - an automatic repricer saves you hours of manual work and improves your margins. arbytrage.io offers repricing for just 40 EUR/month with full Pan-EU support and intelligent Buy Box strategies.

The Most Common Mistakes When Starting on Amazon in Germany

1. Selling without a registered business - Legally risky, tax complications guaranteed
2. Forgetting LUCID / VerpackG - Leads to account suspension and massive fines
3. Using an Individual account - No Buy Box, no advertising, no API access
4. Miscalculating costs - Amazon fees, returns, taxes, and shipping eat into margins fast
5. Missing Widerrufsbelehrung or Impressum** - Abmahnung risk, often several hundred euros per violation

In Short

Selling on Amazon as a private individual in Germany is only realistic for occasional sales of used personal items. Anyone who wants to sell regularly or deal in new goods needs a registered business, must comply with tax and legal requirements, and should be set up professionally from the start.

The good news: getting started is not complicated. Business registration, tax number, LUCID, Amazon account - you can be ready in a matter of days. And with the right repricing tool, you maximize your prices from day one.

*This article is for general informational purposes and does not constitute legal or tax advice. For your individual situation, we recommend consulting a Steuerberater (tax advisor) or lawyer.*

Start smart repricing for your Amazon business today: arbytrage.io