Extension of Grace Period - Certificate for Online Sellers in Germany
Aktualisiert: 4. März 2019
Because the tax offices can not handle the workload for the new certificates, an extension for presenting the certificate to the marketplace until 15 April 2019 is granted, if the application for the certificate is filed with the tax office until 28 February. Instead of the certificate online sellers have to provide the application to the marketplace.
Translation of the publication: Until 15 April 2019, it is not objected to the operator of an electronic marketplace, if instead of the certificate as a taxable person (entrepreneur) (pursuant to § 22f paragraph 1 sentence 2 UStG) for the entrepreneurs the application to the competent tax office by 28 February 2019 for the issuance of the above-mentioned certificate (in electronic format or as an imprint) is available.
(BTW: This is good example of the German tendency in publications to put all information into one sentence 😁 ).