Amazon forces his sellers to be tax-registered in Germany and to apply for a German Tax-Certificate including Tax-ID. The reason is a new VAT legislation become effektive on 1st March 2019. Therefore, Amazon sends constant new E-Mails to sellers who have still no Tax-Certificate uploaded to amazon.
1. E-Mail from Amazon
Did you receive the following E-Mail from Amazon?
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: […]
For contact information of the different tax offices click here: […]
According to the German Federal Ministry of Finance, the following information is requested as part of your application for the Tax Certificate:
- Your name (first and last name or trading name)
- Your address
- Phone no., fax and email address
- Confirmation whether you are already VAT registered in Germany and if so the name of the relevant tax office
- Tax ID in Germany (Steuernummer)
- Name and address of tax advisor (if applicable)
- 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)
- 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)
- 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: […]
Amazon Services Europe„
2. First Step: Tax-Registration in Germany
Fill the following document to make registration at the german tax authorities:
You have to send the documents to the correct tax office. The application won’t be answered, if you send the documents to the wrong tax office which is not responsible for you or any information missed in the application.
Which tax authorities are responsible for you?
What are the contact information to responsible tax office to send my application for tax registration to?
3. Second Step: Receive a TAX-Number & the Tax Certificate
Afther a while you will receive a germany Tax-ID. Also the responsible tax office will send you the tax certifice which you have to forward to amazon.
4. Do I need a Tax-Representative in Germany?
You need a German Tax-Representative, if you are located outside the European Union. For example selles from Asia, United States and Great Britain (after the Brexit) need the germany Tax-Reprensentative.
Sellers from inside the European Union can send the documents theirself to the tax authorities.
5. Do I have to make a Tax-Declaration in Germany after I am registered?
Yes, of course. Because the new German VAT-Law wants to make sure, that all sellers on Amazon pay VAT in Germany. After registration you have to fill a VAT-Declation each month!
6. Can I do the monthly sales tax pre-registration by myself?
No. You need a special software to transfer the VAT-registration to your responsible tax office.
We are German certificate Tax Consultation and will help you with the whole process!
German Speaker on Tax Conferences for the new „Amazon & Ebay Law“
We regularly lecture other german tax consulation and explain the new German VAT legislation to them. Our presentaton (in German) can be downloaded here: