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Amazon and German VAT legislation

Blog Post created by gennyr Employee on Jan 11, 2019

If you're selling on Amazon Germany, you've likely received the email at the bottom of this post regarding German VAT legislation. While we're not tax professionals here at Monsoon, there is information out there to help you better understand your obligations. Here is some information provided by Avalara:

 

Distance selling EU VAT thresholds

Internet and eCommerce VAT

EU VAT number registration

 

If you're unsure about your obligations, it's recommended that you consult with a tax professional.

 

Dear Seller,

 

Amendments to existing German VAT legislation became effective on January 1, 2019. 

 

As a result, you might no longer be able to sell on Amazon from March 1, 2019, if you have not obtained and provided us a copy of your German Tax Certificate. 

 

You need to be tax-registered in Germany with a valid Tax ID (Steuernummer) in order to be able to apply for a Tax Certificate in Germany. If you are not yet tax-registered in Germany, we recommend that you consult with a tax advisor to assess if you should be registered.

 

To apply for a Tax Certificate, you should submit an application to the German tax office that is responsible for the country where your business is legally established. You can find details of each countries’ corresponding tax office here:
https://m.media-amazon.com/images/G/02/AmazonServices/Site/UK/Product/VATServicesbyAmazon/vat-services-by-amazon/German_Tax_Office_per_Country._CB1198675309_.pdf.

 

For contact information of the different tax offices click here:
https://m.media-amazon.com/images/G/02/AmazonServices/Site/UK/Product/VATServicesbyAmazon/vat-services-by-amazon/Contact_Details_of_German_Tax_Offices._CB1198675309_.pdf

 

According to the German Federal Ministry of Finance, the following information is requested as part of your application for the Tax Certificate:
1. Your name (first and last name or trading name) 2. Your address 3. Phone no., fax and email address 4. Confirmation whether you are already VAT registered in Germany and if so the name of the relevant tax office 5. Tax ID in Germany (Steuernummer) 6. Name and address of tax advisor (if applicable) 7. Name and address of a German-based Authorised Agent (required only for sellers not based in Germany or a member state that is part of the Agreement on the European Economic Area) 8. List of marketplaces on which you are trading on or intend to trade on, including the relevant “identification feature” on each marketplace (for example, account trading name) 9. Place, Date, Signature and – if applicable, firm stamp 

 

It is recommended that you provide the above information to the tax office using the official application form:
https://www.berlin.de/sen/finanzen/steuern/downloads/umsatzsteuer/antrag-auf-erteilung-einer-bescheinigung-englisch.pdf

 

We will follow up with details on how to submit your Tax Certificate to Amazon in a separate communication.

 

If you need help with VAT registration or filling in Germany, visit VAT Services on Amazon:
https://services.amazon.co.uk/services/vat-services-on-amazon

 

Regards,
Amazon Services Europe

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