Urgent News from Amazon concerning Certificate § 22f UStG 

 

We have just received an update from Amazon HQ on their new way of handling marketplace liability:

 

Amazon will not be requiring sellers to upload a tax certificate if they do not have VAT obligations in Germany. Adjustments on Seller Central will soon allow sellers to check a box that declares they do not meet VAT obligation requirements. This will ensure that sellers can sell without a tax certificate uploaded.

 

Nevertheless, sellers who meet the VAT obligation requirements will still need to be VAT registered, pay taxes in Germany and apply for the tax certificate, which they then have to upload on their Seller Central account in order to sell on the Amazon Germany marketplace. While an official extension of the deadline was granted until 15th of April, applications for the certificate must still be submitted to the tax authorities by 28.02.2019. As of now we do not know how other marketplaces will deal with this matter. 


Please see our video for more information. 

 

 

 

 

 

News regarding Certificate § 22f UStG for marketplace liability

 

Important: Applications need to be submitted by 28.02.19 at the German tax authorities.

 

On 21.02.2019 the highest tax authorities in Germany have added the following important information to their already published BMF statement:

 

https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/2019-02-21-haftung-fuer-umsatzsteuer-beim-handel-mit-waren-im-internet.pdf?__blob=publicationFile&v=1

 

This released statement grants online sellers an extension of their previously published deadline until the 15th of April, 2019. This extension is granted under the condition that the application is submitted at the relevant tax authorities by 28.02.2019.