Required Certificate for German and EU Online Sellers from 1 Oktober 2019 on (§ 22f UStG)
Aktualisiert: 5. Okt 2019
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
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