5 February 2019
The German tax authorities have recently announced that they will require sellers using online marketplaces to register and obtain a new “F22” tax certificate.
This new certificate will confirm that the online seller is up-to-date with their German VAT compliance and will need 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 these certificates by the marketplaces will automatically make them liable for any unpaid German VAT of the seller.
This new requirement will be introduced for non-EU sellers from 1 March 2019 and for EU sellers from 1 October 2019.
LATEST NEWS
Reminder: Finland standard VAT rate increase from...
A reminder that the Finnish standard VAT rate will increase from 24% to 25.5% on 1 September 2024. This increase will make the Finnish standard VAT rate the...
SEE MORE
LATEST NEWS
Estonia to end Covid-related reduced VAT rate cuts...
Estonia will increase the VAT rate on the following supplies from 1 January 2025: Accommodation services from 9% to the 13% reduced VAT rate. Newspapers both...
SEE MORE
LATEST NEWS
South Africa scraps low value import VAT exemption
On 1 September 2024 the South African Revenue Service (SARS) will scrap its current import VAT exemption on low value goods. This import VAT exemption allows...
SEE MORE