German law changes on April 1st 2019. Sellers on Amazon & Ebay in Germany will need a Clearance Certificate to sell their products after this date. Furthermore, online sellers need an Authorized Representative (= Authorized Domestic Agent) in Germany. Our Tax Consultants help foreign online sellers to receive the required clearance certificate and the registration certificate. Also we offer the service for an Authorized Representative.
1. Clearance Certificate for trading on Amazon/Ebay in 2019
Due to a change in the German sales tax law, online marketplaces are required acc. to § 22 f UStG to record data on the active sellers. Accordingly, tradings on online marketplaces are only possible with a certificate issued by the tax office.
2. Content of the application for the certificate from the german tax authorities
The following information are required for the application for the certificate:
- Name and address of the supplying entrepreneur
- The German tax code and if it exists, additionally the VAT identification number (If you do not have a German tax code, we can assist you to apply for one)
- Period of validity of the certificate
- The place of commencement of carriage or dispatch and the place of destination
- Time and amount of sales
3. Designation of a recipient’s authorized representative acc. § 123 AO
Entrepreneurs who are not domiciled or have their place of business in Germany, the EU or the EEA, must appoint a recipient in Germany (Authorised Domestic Agent). If this requirement is not met, the tax office does not issue a certificate. The authorized recipient serves as the address for official mail. In addition, we are the first contact partner of the tax office.
For foreign sellers in online marketplaces, we therefore offer a receiving authorization for the continuation of your sales in Germany. For this we charge a flat fee of 49,00 € per month.
Our certified lawyers and tax advisors also assist you in all legal and tax matters.
4. Purpose of the standard
The lost taxes amount to serveral hundreds of millions of euros, according to experts. In the of the tax authorities are the largest trading platforms such Amazon and Ebay. To help collect taxes the hepl of online marketplaces is needed.
5. Comments: Provider of online marketplaces
The top online marketplaces Amazon and Ebay have already commented on the subject and provide the authorities with their full support. Law violations are not tolerated on their platforms. This results in an immediate blocking of the user account.
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: