• Carsten Reineke

Required Certificate for German and EU Online Sellers from 1 Oktober 2019 on (§ 22f UStG)

Aktualisiert: 5. Okt 2019

application certificate
application certificate online sellers

Platforms (operators of an electronic marketplace / market place operator) such as Amazon or Ebay will be liable for the German VAT of online shops on the platform.

This does not apply, if a certificate from the tax office of the online shop, that the business is registered for VAT in Germany is provided to the platform (§§ 22f and 25e UStG) . The regulation will be enforced for German, EU and EFTA sellers from 1 October 2019 on (for all others from 16 April 2019 on).

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

The certificate must be requested by the online shop from its tax office.

Please find the link to the official application form here: Link

application certificate

The certificate is not necessary for online shops with no German VAT obligations, e.g.

  • direct sales from non EU countries (deliveries from the home country directly to the German customer)

  • B2C sales from other EU member states under the distance sales threshold (EUR 100,000) and without having waived the application of the threshold for Germany.

  • B2B sales from other EU member states to Germany

#VAT #GermanVAT #ecommerce #onlinesellers #marketplatforms #AmazonFBA #onlinetraders #onlineshops

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