All selling partners who are required to be tax registered in Germany must obtain a Tax Certificate and upload a copy of their German Tax Certificate on Seller Central. All selling partners who are not required to be tax registered in Germany must submit a Tax Declaration.
According to the amendments in the German VAT Code (‘UStG’), online marketplace operators can be held liable for unpaid VAT generated by selling partners trading on the marketplace and fulfilling orders from or to Germany. In order to avoid such liability, marketplace operators must obtain a Tax Certificate from their selling partners according to the new Sec. 22f UStG which will confirm that selling partners are tax registered in Germany.
Selling partners legally established outside of the European Union not providing a Tax certificate or Declaration by March 1, 2019 are no longer able to sell on Amazon.de or to German customers. Selling partners legally established inside the European Union (including Germany), Iceland, Lichtenstein or Norway who do not provide a Tax Certificate or Declaration by October 1, 2019 are no longer able to sell on Amazon.de or to customers in Germany.
You need to provide Amazon this declaration if you are fulfilling orders to Germany but are not obliged to be tax registered in Germany.
Find out more about the New German Tax Obligations.
Need help with VAT Registration? Learn more about VAT Services on Amazon .