Clear House Accountants Clear House Accountants
Contact SWITCH ACCOUNTANTS
  • About Us
  • Services
    • Accounting Services
    • Business Advisory
    • Business Support
    • Payroll
    • Service Charge
    • Tax Services
    • VAT Services
  • Experties
    • Personal Tax Accountants
    • Xero Accountants
    • Technology Accountants
    • Startup Accountants
    • SaaS Accountants
    • Limited Company Accountants
    • Contractor Accountants
    • Business Accountants
    • Accountants For Self-Employed
    • QuickBooks Accountants
    • Accountants For Freelancers
    • Accountants for E-Commerce
  • Locations
    • Accountants Near Me
    • Accountants in London
    • Accountants in Stanmore
    • Accountants in Harrow
    • Accountants in Wembley
    • Accountants In Aldgate
    • Accountants in Surrey
    • Accountants in Walthamstow
    • Accountants In Bermondsey
    • Accountants In White City
    • Accountants In Camden
    • Accountants In Shoreditch
    • Accountants In Mayfair
    • Accountants In Vauxhall
    • Accountants In Northfield
  • Resources
    • Calculators
      • Business Startup Calculator
      • Return on Investment (ROI) Calculator
      • R&D Tax Claim Calculator
      • Business Profit Calculator
      • Self-Employed Income Tax Calculator
      • PAYE Tax Calculator (Tax Year 20/21)
      • Instant Quote
    • Growth Portal
  • Partners
  • Blog
    • Small Business Advice
    • Tax Blog
    • General Blog
    • Updates
    • Compliance Blog
    • Startup Blog
    • Growth Blog
    • Accounting Software
  • Contact
VAT Issues for Amazon Sellers
19 Feb

VAT Issues for Amazon Sellers to Germany


By:   Jibran Qureshi Updates Comments:   No Comments

Recently a new law was passed by Germany which makes marketplaces liable for any kind of VAT fraud that is happening on their platforms. This has prompted platforms like Amazon and eBay to require their sellers to provide them with a form F22, in order to avoid the liability. This form allows the marketplaces to be excluded from the liability but also lets the relevant authorities to access all sales data from the past.

The official deadline to provide the F22 form for Non-EU Companies is the 01st of March 2019 and for EU companies is the 01st of October 2019.

The German authorities have made clear that any prior evasions will also be picked up and all evasions will be investigated and dealt with accordingly.

The Tax Certificate

All EU and Non-EU companies that are registered for VAT in Germany (Companies that do not have to be registered for VAT in Germany do require this Certificate) have to get a Tax Certificate, you need to perform the following steps to apply for the certificate to avoid issues and getting your account suspended from selling in or to Germany.

1. Make sure you have a VAT certificate with the correct validity.

Make sure you are registered for VAT and have submitted all returns properly on time if not, make sure this is done and all prior returns are submitted.

2.  Complete form USt 1 TJ form

You will need to complete the form with all the required information, ask your German Accountant or us to help you fill this out. You can download the form here.

USt 1 TJ form

3. Send it to the correct tax authority in Germany

Every country has its own assigned tax office inside Germany. Make sure to send the form to the correct authority. Find your local tax office.

4. Receive the F22 confirmation from each marketplace

If all goes well and the review is positive you will receive an F22 confirmation, the confirmation is valid for 6 months.

F22 Confirmation

5. Upload the confirmation to your marketplace account

Your marketplaces such as Amazon, eBay will show you where to upload this confirmation.

Important things to Note:

When do I need to register for VAT in Germany?

  • You will need to register for VAT in Germany when you go above the selling threshold of € 100,000 (Net Sales) or the day you start storing goods in a German warehouse, whichever happens first.

I should have registered for VAT in Germany, what now?

  • You need to register now for both a German Tax ID and VAT ID from the time you got accountable, not registering can result in criminal prosecution.

Will past VAT be payable?

  • You will have to pay for all prior periods for which you are liable, interest and penalties will apply.

How long till I get my F22 confirmation

  • There is a huge backlog for this document and due to the huge demand, it can take several weeks. The confirmation is only valid for 6 months.

Clear House Accountants are specialist Accountants in London who work with thousands of Amazon, eBay and other marketplace sellers, providing them with specialist Accounting and Tax solutions across the UK.

Thao Le

Thao Le

Senior Accounting Manager

+44 (0)207 117 2639

info@chacc.co.uk

chacc.co.uk

Author Bio


Thao is a Senior Accounting Manager at Clear House Accountants. Her experience in the industry has led her to her current position in which she is responsible for a team of accountants, tax planners and bookkeepers. 

Thao works with her team to help clients from a variety of industries, grow, save money and plan for the future. Thao holds a Bachelor and Masters degree in Accounting and Finance and is currently working towards her ACCA, she is also a Xero and Quickbooks Certified Advisor.

Thao’s expertise lies in high-level tax planning, management accounting and strategic business planning based on financial performance and business analytics. Her experience, expertise and knowledge make her an exceptional contributor at Clear House.

Leave a Comment Cancel reply

Categories

  • Accounting Software
  • Blog
  • Compliance Blog
  • General Blog
  • Growth Blog
  • Must Read
  • Small Business Advice
  • Startup Blog
  • Tax Blog
  • Updates

Recent Tweets

Tweets by CHAccountants

Disclaimer

The information provided was correct at the time of writing. Although every effort has been made to provide complete and accurate information, Clear House Accountants assumes no responsibility or liability for any errors or omissions in the content of this site. All information on this site is intended for informational purposes and is provided "as is" with no guarantee of completeness, accuracy, or timeliness.
Accountants in London

Clear House Accountants provide services to startups, sole traders and SMEs

Find More Information

About Us

  • About Us
  • Sitemap
  • Blog
  • Contact
  • Referral Program
  • Privacy Policy

+44 (0)207 117 2639

info@chacc.co.uk

Our Offices

  • London Office
  • Harrow Office
  • Stanmore Office
  • Wembley Office
  • Aldgate Office
  • Surrey Office
  • Walthamstow Office
  • Bermondsey Office
  • White City Office
  • Camden Office
  • Shoreditch Office
  • Mayfair Office
  • Vauxhall Office
  • Northfield Office

Copyright 2010-2022 © A Firm Registered in England. Clear House Accountants. All rights reserved.

This website uses cookies to improve your experience. We'll assume you're ok with this, but you can opt-out if you wish. Cookie settings
AcceptReject
Privacy & Cookies Policy

Privacy Overview

This website uses cookies to improve your experience while you navigate through the website. Out of these cookies, the cookies that are categorized as necessary are stored on your browser as they are as essential for the working of basic functionalities of the website. We also use third-party cookies that help us analyze and understand how you use this website. These cookies will be stored in your browser only with your consent. You also have the option to opt-out of these cookies. But opting out of some of these cookies may have an effect on your browsing experience.

Necessary
Always Enabled
Necessary cookies are absolutely essential for the website to function properly. This category only includes cookies that ensures basic functionalities and security features of the website. These cookies do not store any personal information.
SAVE & ACCEPT