VAT registration certificate

VAT registration certificate

Aktuelles aus dem Steuer- und Wirtschaftsrecht​

You are a (foreign) online retailer and selling goods to Germans via Amazon Marketplace, eBay and other platforms? Your e-commerce business is based abroad and you don’t use any storage within the EU so far?  

Please be informed that the German VAT tax law (§§ 22f, 25e, 27 “Umsatzsteuergesetz”) has been changed in connection with online sales. You have to apply for a new German VAT registration certificate in this regard and forward it afterwards to your online marketing platforms like Amazon, eBay and Co. Otherwise, these platform providers will be liable for the correctness of VAT and import turnover tax of each seller who has not provided such certificate. Thus, it is probable that big platforms might ban all sellers in Germany who do not fulfill the new legal requirements.

It doesn’t matter whether you store your goods in Germany or ship them directly from abroad inside or outside the EU. All worldwide sellers on internet platforms have to register at the German tax office and apply for such certificate from 01.01.2019 and onwards.  

In a nutshell, you have to apply for such certificate and provide the application form together with a power of attorney for tax purposes to the responsible German tax authority.  

Do not hesitate to contact us  and send a request. We are offering the registration service for a flat fee. Pay-Pal payments in advance accepted. The tax consultancy fee for all additional and further correspondence / filings / etc. will be based on an hourly rate.

We will need the following information from you:

  • complete name and address of company selling on online platforms
  • local tax number and VAT number (if applicable) from an official tax office document
  • from which country / countries are your goods shipped
  • to which EU countries your goods are shipped
  • when did you start your business in Germany and how long (infinity?)
  • detailed list of sales including each transaction, date, amount etc.

General information from Federal Central Tax Office is available under:

More information about import-turnover tax of 19% is officially available under: