New German F22 Tax certificate requirement for online sellers

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.

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