Ecommerce update for Germany, F22 tax certificate.
14th November 2019: Update to German VAT in relation to eCommerce
Back in early 2019, a new requirement for non-EU sellers using online marketplaces was introduced. This made online marketplaces liable for unpaid VAT by third-party merchants on their platforms.
Non-EU sellers were obliged to register and obtain a new “F22” tax certificate. This certificate confirmed that the online seller is up-to-date with their German VAT compliance. Originally, this new requirement was set to be introduced for non-EU sellers from 1st March 2019 and for EU sellers from 1st October 2019.
However, due to the large number of applications that the German tax authorities received, an extension to the 15 April 2019 was granted to non-EU sellers. On 10th October 2019, the European Commission sent a letter of formal notice to Germany for the withdrawal of the 2019 requirement for both EU and non-EU sellers on online marketplaces to obtain a F22 German VAT Certificate.
The Commission is of the opinion that this violates EU law and it impedes the free access of EU businesses to the free market. The Commission also claims that this is inefficient and is not in line with the digital strategy agreed between the Member States.
If you have any queries or you are worried that your business is not prepared, please contact our team for free bespoke advice.
See more Taxback International Articles
What are your VAT deadlines?
12th December 2019: We've listed the 3 major deadlines you need to know to reclaim VAT on your business travel.
Expected VAT rate changes in 2020
12th December 2019: Czech Republic, Hungary, Ireland and Poland are amongst the countries to be impacted by VAT rates changes in 2020.
Switzerland: Mandatory VAT return e-filing in 2020
27th November 2019: Switzerland is one of the last countries to allow paper filing but the electronic submission of the Swiss VAT return will become obligatory from 1/1/2020.