REMINDER: New German F22 Tax certificate requirement for online sellers delayed

16 October 2019

This is a reminder that from 1 October 2019, EU sellers using online marketplaces to sell goods in Germany will need to register and obtain an “F22” tax certificate.

As stated in our previous article, 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.

Non-EU sellers have been required to obtain this certificate since 1 March 2019 and we are now seeing marketplaces preventing sellers using their platforms without the certificates.

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