Latest news on the German VAT Act
Recently, sellers selling on Amazon Europe will receive a third update on the German VAT Act notice on your SellerPlace, which you can read by going to the News module on the SellerPlace homepage.
Editor's summary
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For self-delivered orders into and out of Germany or orders delivered using Amazon Logistics, Amazon selling partners must obtain a German tax certificate and provide a copy to Amazon - simply uploading your German VAT number will not fulfill the requirements of German regulations. To learn how to apply for a German tax certificate, see the previous article.
How to get a German tax certificate? For application information and steps, please see here!
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If you do not provide a German tax certificate by March 1, 2019, you will not be able to continue to sell items on the Amazon.de Mall to German buyers or ship from German shipping centers; due to legal requirements, we are unable to provide an extension at this time.
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In order to apply for a tax certificate, you need to be registered for tax purposes in Germany and have a valid tax number (Steuernummer). If you are not yet registered for tax purposes in Germany, we recommend that you consult a tax advisor to assess whether you should be registered. Please note that the Steuernummer is not the same as the German VAT number.
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You can find the German tax office responsible for your company and its contact information, as well as a link to download the application form for the German tax certificate, in the SellerPlatform News.
How to upload a copy of your tax certificate
As of January 31st, you can upload your German VAT number, German Tax ID (Steuernummer) and a copy of your German Tax Certificate by visiting the Seller Platform - Settings - Account Information - VAT/GST Registration Number page.
Scenario 1: If you have already added a German VAT number before
Step 1. Please click the Add button in the red box to fill in your German Tax ID (Steuernummer) and upload a copy of your tax certificate.
Step 2.Upload your German tax ID number and a copy of your tax certificate (the copy of the tax certificate supports pdf, gif, png format files not exceeding 4M).
Scenario 2: If you have not added a German VAT number yet
Step 1. You can add your VAT/GST registration number together with your VAT number, German tax number, and German tax certificate by clicking Add VAT/GST Registration Number.
Step 2.Upload your German tax ID, German VAT ID and a copy of your tax certificate (the copy of your tax certificate can be in pdf, gif, png format up to 4M).
Frequently Asked Questions about the German VAT Act
a In which cases do I need to upload a German tax certificate?
1. I have decided to deactivate all my product details pages, do I need a German tax certificate?
Whether or not an item is uploaded to Amazon.de does not affect your obligation to obtain and upload a German tax certificate. The new German VAT regulations require us to collect tax certificates from all sales partners who sell to or from Germany (regardless of where the item is uploaded to Amazon.de). This includes sales partners who are established in Germany or who hold inventory in Germany, and may also include sales partners who ship goods from outside of Germany to customers in Germany. In some cases, you may be required to register for German local taxes, but not for VAT. If you are required to register for German domestic tax purposes, you will need to obtain and upload a German tax certificate in order to continue to sell goods to or from Germany. We recommend that you consult a tax advisor to assess whether you should register for tax purposes.
b What should I do if I can't upload my German tax certificate?
1. Will the German VAT legislation affect other EU online shopping centers?
If you do not provide a German tax certificate by the deadline (March 1, 2019 for sellers outside of the European Union), you will not be able to continue to sell on the Amazon.de Store to German buyers or ship from German shipping centers. You will retain the ability to sell on other Amazon online stores.
2. I have uploaded my German VAT number but I am still waiting for my tax certificate to be issued, what if I cannot upload it before March 1st?
Until you have uploaded your tax certificate, your authority to sell to or from customers in Germany will be limited. If you have submitted your application but have not yet received your tax certificate, you can check the status of your application by contacting your tax advisor or the German tax office responsible for the country in which your business is established. If your account has been blocked, you may be able to reinstate your account by providing a copy of your German tax certificate. After we receive your valid German tax certificate, our account team will review and reinstate your selling privileges.
- What are the implications for German online shopping centers? (Inventory and capital)
If you are unable to provide a German tax certificate by the deadline, you will no longer be able to sell to German customers on Amazon.de or ship from a German distribution center. You may request payment from Amazon.de or remove orders for your German inventory as you see fit.
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