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Marketplace liability 2019: which application is to be made now, when and where?

In this blog post we show you how, where and by when you as an online dealer or tax advisor which application in order to avoid the far-reaching consequences of marketplace liability outlined below.

Note in advance: If you want to know how you can handle sales tax and / or financial accounting in online trading securely, efficiently and in accordance with the law, book a personal interview with the leading sales tax and financial accounting experts at via this link Taxdoo at an appointment of your choice.

Liability of Amazon, eBay and Co. for unpaid sales tax

From 01/01/2019, the law on the liability of marketplaces for unpaid sales tax will apply.

As we have already reported, the marketplaces will become available at the latest after a transition period has expired block every dealer who cannot present a so-called 22f certificate.

22f certificate?

What do you have to watch out for now?

The most important things for you as an online retailer and tax advisor in advance. As of 2019, any electronic marketplace can be held liable for unpaid sales tax if it no Certification from the respective dealer is available that he is registered for tax purposes in Germany.

This process should be automated in the future, as the following graphic shows.


Certificate according to ยง 22f UStG: This certificate is only available from 2019 can be applied for at the tax office.

However, the technical prerequisites for this have not yet been created. The financial administration will be at the earliest according to its own admission on 01/01/2020 have implemented the above electronic procedure.

What has to be done from 01/01/2019?

The law becomes full do not grab it immediately

It will also be due to the above-mentioned technical challenges for financial management Transition periods give.

Dealers based in the EU (generally even in the EEA countries) will have a transition period of nine months. Traders from third countries, e.g. China, only receive a period of two months.

Transition periods for marketplace liability from 2019

Nevertheless, at the beginning of the coming year, the tax registration certificate (22f certificate) should be requested from the tax office.

It can be assumed that the tax offices will need several weeks to process these applications after submitting the application.

In addition, it is very likely that the marketplaces will block all traders without a certificate on the specified dates.

What's the procedure?

22f certificate only on request

Every dealer has one Legal entitlement to this certificate being issued.

However, the certificate must be applied for. But it will be the new one USt 1 TJ - Give the form that you or your tax advisor must fill out and hand in to your tax office.

[Note: Many online retailers are also registered for tax purposes in other EU countries. No application must or cannot be submitted to these tax offices.]

In this application it must also be disclosed, among other things, which marketplaces you or your client are trading on.including the account name or the seller ID.

** USt 1 J ** to apply for a 22f certificate

This application can be sent to the tax office in writing by post or by email.

The application form (USt 1 TJ) is available here, among others.

22f certificate

The certificate that the tax office will then issue to you is the so-called 22f certificate. This is done on the so-called USt 1 TI - Form.

This certificate will - and this is a simplification contrary to initial assumptions - be valid for all dealers until the electronic procedure described has been set up.

** USt 1 TI ** form or 22f certificate

The tax office will presumably issue you a 22f certificate for each marketplace that you have listed in the application (USt 1 TJ), which you then have to forward or upload to the respective marketplace.

Transmission of the 22f certificate to the marketplaces

The tax offices issue the 22f certificate in paper form. However, it is permissible for you as a tax advisor or online retailer to digitize this certificate and transmit it to the marketplaces.

Amazon, eBay and Co. provide upload options for this in the seller's account.

Conclusion

The liability of the marketplaces was demanded from many sides. Now it comes to 01/01/2019. Unfortunately, it comes with additional bureaucratic requirements.

Ultimately, however, the effort for honest traders should be limited. It is also to be welcomed that, from a practical point of view, the 22f certificate will be valid for all dealers until the electronic procedure has been set up.

Traders and tax advisors should be aware, however, that the violation of tax obligations from the coming year in the worst case can have dramatic consequences.

The tax offices are allowed to report dishonest traders, retrieve data from the marketplaces and, from now on, also know the trader's account name or seller ID.

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