Change to the VAT legislation in Germany

This article covers the following topics:

How will this modification impact Delcampe members?

Since 01/01/2019, following a change in German law, we are required to ask our professional sellers subject to VAT selling to buyers residing in Germany for a certificate (Bescheinigung nach §22f UStG) confirming that they are registered for German VAT purposes if they meet the conditions described below.

Which sellers are affected?

The sellers affected are those who meet at least one of the three following conditions:

  • You are a professional seller subject to VAT established in Germany
  • You are a professional seller subject to VAT and you sell items stored in Germany
  • You are a professional seller subject to VAT and you sell items to private buyers established in Germany, for an annual amount of at least EUR 100 000, all sales channels combined.

 

How to obtain the certificate (Bescheinigung nach §22f UStG )?

To obtain the certificate (Bescheinigung nach §22f UStG ):

  1. Go to the German tax authority's website
  2. Download the registration form by clicking on 
  3. Send the completed form to the competent German authority.

The competent German authority depends on which country you are established in: See the list to find out which office you must submit your request to. (Automatic translation generated by Google Translate)

 

The German authorities have set deadlines for obtaining the certificate:

  • For professional sellers subject to VAT established outside of the European Union: 01/03/2019
  • For professional sellers subject to VAT established inside of the European Union: 01/10/2019

 

What do you need to do on Delcampe once you’ve obtained the certificate?

  1. Go to your Sales conditions
  2. Under the “Delivery” tab, check the "I am liable to VAT in Germany and I provide my tax registration certificate” box
  3. Enter your German VAT number in the appropriate box
  4. Select your certificate and download it.
  5. Indicate in the boxes provided for this purpose the start and end datesof validity of your certficate
  6. Confirm the change to your sales conditions

 

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