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.
LATEST NEWS
Welcome to our new VAT Compliance Director, Amar...
We are pleased to announce the appointment of Amar Kanabar as VAT Compliance Director, strengthening our commitment to invest in global compliance capabilities...
SEE MORE
LATEST NEWS
Belgium introduces three-month tolerance period for...
Belgium’s mandatory business‑to‑business e‑invoicing regime came into effect on 1 January 2026, with the authorities granting a three‑month...
SEE MORE
LATEST NEWS
France provides list of authorised agents for...
France’s central public finance authority (DGFiP) has published a list of approved e‑invoicing platform agents that French businesses may appoint ahead of...
SEE MORE