The German tax authorities require online sellers to register for a new Tax Certificate, called officially ‘USt 1 TI’ or shortly F-22, which shows the seller is up-to-date with their VAT compliance.
The Certificate itself is in paper format, and is valid for 6 months. The new digital format will be also valid for 6 months.
This requirement was introduced for non-EU sellers from 15 April 2019 and for EU sellers it will be introduced from 1 October 2019. Online marketplaces are required to collect and hold these certificates for any traders on their platforms that are German VAT registered or are selling in a German marketplace. Failure to do so will make the marketplace provider liable for any unpaid VAT of the seller.
After you receive this certificate, you will need to upload it to your online marketplace account, e.g. Amazon seller account.
In order to apply for a F-22 certificate you must have a German VAT ID and Tax ID. If you already have a German VAT ID and Tax ID, you will only need to fill out some paperwork and send it by post or email to the tax authority with your Tax ID reference. However, in both cases we can support you also. Just contact us at email@example.com.
In case you do not need a German VAT ID and Tax ID, as you do not store goods in Germany or you did not exceed the distance selling threshold, but your online marketplace still demands one, you will need to register a German VAT ID and opt-out from paying VAT there(read here more about opt-ing out and why to do this).
You can buy our F-22 product here.