§22f Certificate

From 01.01.2019, all online marketplaces are liable for every online seller who is not VAT compliant. Consequently, online marketplaces (e.g. Amazon) now require their sellers to provide a tax certificate, stating their tax compliance in Germany, in order to prevent suspension. In cases where the seller does not hold any stock that leaves a German warehouse or has not exceeded the distance selling threshold to Germany, there is no tax registration necessary.

Consequently, no tax certificate under § 22f German VAT Act can be received. This certificate confirms that the online seller is up-to-date with their German VAT compliance.