Information for all traders using an online marketplace (Amazon, Ebay etc) in Germany:
1. Non-EU Traders:
From 1. January 2019, new German legislation requires all non-EU traders on online marketplaces targeting German customers (such as Amazon, eBay etc) to register for VAT in Germany and pay VAT on all sales to German consumers, regardless of any turnover thresholds.
In addition, companies are required obtain a special tax certificate (also referred to as an F22 tax certificate), which can be applied for once a VAT number in Germany is obtained.
It is therefore essential for all non-EU traders to register for VAT and obtain an F22 tax certificate if they wish to continue using any online marketplace in Germany. The certificate is neither a replacement nor an alternative to obtaining a German VAT number, it is an additional requirement for traders on German online market places.
From 1. January 2019, new German legislation requires EU traders using online marketplaces targeting German customers (such as Amazon, eBay etc) to register for VAT in Germany, pay German VAT on all relevant sales to Germany and obtain a special tax certificate (called an F22 tax certificate), if the following applies:
have or are about to hit the relevant turnover threshold in Germany AND/OR
are using warehouse facilities in Germany, such as an Amazon FBA warehouse
While the German tax authorities only require tax certificates if you are required to register for VAT in Germany, we currently understand that Amazon require the certificate for all users of its online marketplace, whether you have an obligation to register for VAT in Germany or not. As a result, even if you are an EU trader not using an Amazon FBA warehouse in Germany and/or remain under the applicable turnover threshold, Amazon will require you to register for VAT in Germany.
Obtaining a Tax Certificate (both non-EU and EU Traders):
In order to obtain the tax certificate, you must apply in writing to the German tax office allocated to your country of residence using form USt 1 TJ (or similar). The required forms and supporting documentation can either be emailed to the correct tax office or sent by post. Please note, once you are registered in Germany, you will be required to file periodical VAT returns using the German tax portal called Elster.
Let us assist you!
ITR understand that the new legislation in Germany is both confusing and difficult to satisfy and we welcome the opportunity to assist you with all aspects relating to this complex issue, be it German tax certification, VAT registration and/or the filing of returns. We have successfully registered most of our current clients already - and now look forward to assisting you!
If you have further questions regarding the above, including the process of application or if you would like ITR to file the application for a Tax Certificate for you, please contact us on:
+44 (0) 1865 552 698
Our ITR Team will be happy to assist you!