- the full name and address of the provider registered there (private person or entrepreneur),
- the place of commencement of the transport or dispatch and the place of destination, and
- The timing and amount of sales
Entrepreneurs trading on the online marketplace must provide the marketplace operator with a “certificate of registration as a taxable person (entrepreneur) within the meaning of Section 22f (1) sentence 2 UStG”. The new record-keeping obligations of the marketplace operator apply from March 1, 2019 (for deliveries by traders from non-EU/EEA countries) and from October 1, 2019 (for deliveries by traders from EU/EEA countries). The certificate must be provided to the marketplace operator as soon as possible; it can be applied for at the competent tax office using the standard federal form “USt 1 TJ “8 (also by small entrepreneurs).
If the certificate is lost, a replacement certificate can be requested from the relevant tax office. If the entrepreneur’s data change (e.g. address or tax number), a new certificate will be issued upon request.
It can be assumed that,
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Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede
Neumann & Walczak Tax Consultants – Partnership –
Robert-Bosch-Strasse 1 – 59439 Holzwickede
Website: www.neumann-walczak.de – E-mail: email@example.com
Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21