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Online trade

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The “Act to Avoid Value-Added Tax Losses on Trade in Goods on the Internet and to Amend Other Tax Regulations” created new record-keeping obligations and liability risks for operators of electronic marketplaces (e.g., Amazon and eBay) effective January 1, 2019 (see new sections 22f and 25e UStG). Accordingly, the marketplace operator must in particular
  • 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
record and transmit them to the respective tax office upon request.

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,

that marketplace operators will request the certificate in a timely manner because otherwise they will be liable for unpaid VAT amounts of their suppliers (§ 25e UStG n. F.).

(For further comments, information and examples, please refer to our information letter 03/2019).

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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: info@neumann-walczak.de

Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21