Following the German Ministry of Finance’s guidelines published on 28th January 2019 regarding registration obligations for e-commerce operators, from 1st October 2019, these operators must register and obtain an F22 tax certificate, confirming they are up to date with their German VAT compliance.
This F22 tax certificate must be obtained by all online marketplaces, Ebay, Amazon etc., used by sellers to sell goods or services in the country. Marketplaces who fail to obtain and produce these certificates will automatically be liable for any German VAT that has not been paid by the seller.
This obligation already applies operators not established within the European Union.
