EU requests that Germany end their F22 VAT Certificate marketplace obligation

18 November 2019

Last month, the EU Commission (EC) sent Germany a formal notice to withdraw its requirement for EU and non-EU sellers on German marketplaces to obtain an F22 VAT Certificate.

The EC stated that this paper requirement is an inefficient and disproportionate measure which hinders the free access of EU businesses to the German market, and as a result, is in violation of EU Law which should allow for free movements of goods for EU businesses.

As stated in previous articles, the F22 certificate confirms that the online seller is up-to-date with their German VAT compliance and needs to be collected by all online marketplaces (such as eBay, Amazon etc.), which the seller uses to sell their goods or services in the country. Failure to obtain and produce this certificate by the marketplaces will automatically make them liable for any unpaid German VAT of their seller.

Germany was given two months to respond to this notice and if it fails to do so or the response is inadequate, the EC may send a reasoned opinion asking them to amend this requirement in their VAT law. Failure to incorporate this could result in a referral to the European Court of Justice.

LATEST NEWS

Romania launches new e-invoicing system

From 1 January 2022, businesses will be able to register for the live VAT e-invoice (the RO e-Factura) reporting in Romania. The new voluntary regime will...

SEE MORE
LATEST NEWS

UPDATE: Singapore writes to e-commerce companies...

The Singaporean tax authorities are writing to global e-commerce businesses to provide further information on how to register for the upcoming Goods and...

SEE MORE
LATEST NEWS

UPDATE: Bulgaria extends the VAT rate reduction to 9%...

The Bulgarian tax authorities have confirmed that the VAT rate applicable on the following goods and services will remain at 9% until after the COVID-19...

SEE MORE

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.