• Carsten Reineke

Application Form for the New Certificate for Online Sellers Required in Germany

Aktualisiert: 10. März 2019

Germany: Certificate for Online Traders

Platforms (operators of an electronic marketplace / market place operator) such as Amazon or Ebay will be liable for VAT in the future, if no certificate from the tax office of the trader, that the business is registered for VAT in Germany exists (§§ 22f and 25e UStG) . The regulation is valid from 01.01.2019 and will be enforced for non EU non EFTA countries from 1 March 2019 on (for all others from 1 October 2019 on).

The platforms will therefore only accept traders who provide such a certificate.

Please find the link to the official application form here: Link Page three is the application form. We prepared an English translation here: Link to the translation


An (official) English version of the application form is now available: https://www.berlin.de/sen/finanzen/steuern/downloads/umsatzsteuer/antrag-auf-erteilung-einer-bescheinigung-englisch.pdf

According to one tax office, processing time might be considerable faster if the applications are filed by post and not by email (tax offices usually print out all emails and attachments before they are forwarded to the officials in charge)....

We prepared an example of a form to appoint a German recipient here and an English translation (for reference only - please use the German version for the tax office) here. The recipient can be any person / company in Germany (not necessarily a tax advisor ("Steuerberater").

#VAT #GermanVAT #ecommerce #onlinesellers #marketplatforms #AmazonFBA #onlinetraders #ebay #GermanVATCertificate

For more information please see our other blog post.

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