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VAT and VAT-OSS in EU Guide
From October 1, 2019 a new tax obligation came into force for sellers on the Amazon.de and eBay.de sales platform, which obliges them to load the UstG 22F tax certificate on the platform. If they do not do so, they will lose the opportunity to sell on Amazon.de or eBay.de.
22F Certificate – For whom? Who needs it? What is it for?
For sellers established in the EU (including Germany) and Norway, Liechtenstein and Iceland:
- If you are a registered VAT payer in Germany, you have to load the German tax certificate UstG 22F in your panel.
- However, if you are not registered for VAT in Germany, you must confirm that you do not generate taxable sales in Germany.
The deadline for delivery of the UstG 22F certificate for vendors on Amazon, eBay outside the above mentioned countries was 1 March 2019. However, if you have loaded the aforementioned UstG 22F certificate or confirmed that you do not have a sale taxed in Germany, your ability to sell on Amazon.de or. eBay.de will be restored, but the process may take several days. The last days also show that Amazon still requires a tax certificate and therefore registration for VAT in Germany.
No 22F certificate – who is responsibile?
According to the changes in UStG, operators of sales platforms can be held liable for unpaid VAT generated by sellers on the platform who process orders from or to Germany. To avoid this liability, the operators of the sales platforms – such as Amazon or eBay – must obtain tax certificates that confirm that the sellers on Amazon.de are VAT payers in Germany in accordance with the new § 22f UStG.
How to get a 22F certificate?
This tax certificate can be obtained by applying to the German tax authority of the country where the seller’s company is registered on Amazon.de, eBay.de. To obtain it, you must have a tax number as well as a DE VAT number issued by the German tax authorities. The average waiting time for the 22F certificate should not exceed 1 month. You do not have the documents required by Amazon.de? We can help you to obtain a tax certificate in accordance with § 22f UStG >> Contact us
Once you have submitted your application and received the tax certificate, you should make it available in your Amazon or eBay sales panel.