{"id":10633,"date":"2019-03-06T06:06:34","date_gmt":"2019-03-06T05:06:34","guid":{"rendered":"https:\/\/tunal-stb.de\/vat-certificate-in-online-trade\/"},"modified":"2023-07-21T09:35:53","modified_gmt":"2023-07-21T07:35:53","slug":"vat-certificate-in-online-trade","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/vat-certificate-in-online-trade\/","title":{"rendered":"VAT certificate in online trade"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong>Online trade<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Umsatzsteuerbescheinigung&#8221; alignment=&#8221;left&#8221;][\/ultimate_heading][vc_separator css=&#8221;.vc_custom_1547462534290{margin-bottom: 20px !important;}&#8221;][ultimate_spacer height=&#8221;50&#8243;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">The &#8220;Act to Avoid Value-Added Tax Losses on Trade in Goods on the Internet and to Amend Other Tax Regulations&#8221; created new record-keeping obligations and liability risks for operators of electronic marketplaces (e.g., Amazon and eBay) effective January 1, 2019 (see new sections 22f and 25e UStG). Accordingly, the <strong>marketplace operator<\/strong> must in particular<\/div>\n<div><\/div>\n<div><\/div>\n<ul>\n<li class=\"column\">the full name and address of the provider registered there (private person or entrepreneur),<\/li>\n<li class=\"column\">the place of commencement of the transport or dispatch and the place of destination, and<\/li>\n<li class=\"column\">The timing and amount of sales<\/li>\n<\/ul>\n<div><\/div>\n<div class=\"column\">record and transmit them to the respective tax office upon request.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong>Entrepreneurs<\/strong> trading on the online marketplace must provide the marketplace operator with a &#8220;certificate of registration as a taxable person (entrepreneur) within the meaning of Section 22f (1) sentence 2 UStG&#8221;. The new record-keeping obligations of the marketplace operator apply from March 1, 2019 (for deliveries by traders from non-EU\/EEA countries) and from <strong>October 1, 2019<\/strong> (for deliveries by traders from EU\/EEA countries). The certificate must be provided to the marketplace operator as soon as possible; it can be applied for at the competent tax office using the standard federal form &#8220;USt 1 TJ &#8220;8 (also by small entrepreneurs).<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<p class=\"column\">If the certificate is lost, a replacement certificate can be requested from the relevant tax office. If the entrepreneur&#8217;s data change (e.g. address or tax number), a new certificate will be issued upon request.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"column\">It can be assumed that,<\/h2>\n<div class=\"column\">that marketplace operators will request the certificate in a timely manner because otherwise they will be liable for unpaid VAT amounts of their suppliers (\u00a7 25e UStG n. F.).<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><div class=\"g-cols wpb_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\" style=\"--columns-gap:3rem;\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong><em>(For further comments, information and examples, please refer to our <a href=\"https:\/\/adiuvat.eu\/newsletter\/\" target=\"_blank\" rel=\"noopener noreferrer\">information letter 03\/2019<\/a>).<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\">[vc_masonry_media_grid grid_id=&#8221;vc_gid:1551689535541-5571f679-e8b2-3&#8243; include=&#8221;6226,6225,6224&#8243;][vc_message]\n<h2 class=\"widget-title\"><strong>A) Newsletter order<\/strong><\/h2>\n<p>Always be well informed, do not miss any news! With our newsletter service you will always receive current information about our office and this conveniently by e-mail (e.g. changed opening hours, etc.). Of course, you can easily unsubscribe from the newsletter at any time. At the end of each newsletter you will find a corresponding unsubscribe link. To do this, simply enter your e-mail address&#8230;<\/p>\n<div><\/div>\n<h2 class=\"widget-title\"><a href=\"https:\/\/adiuvat.eu\/newsletter\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>B) Subscribe to information letter<\/strong><\/a><\/h2>\n<div class=\"textwidget\">\n<p>Convenient by e-mail. To subscribe, simply enter your email address and you will be sent the latest version of our information letter.<br \/>\nYour advantage when registering: You will always receive this up to date at the beginning of each month.<\/p>\n<div><\/div>\n<h2 class=\"widget-title\"><strong>C) Subscribe to blog via email<\/strong><\/h2>\n<form id=\"subscribe-blog-blog_subscription-2\" accept-charset=\"utf-8\" action=\"#\" method=\"post\">\n<div id=\"subscribe-text\">\n<p>Enter your email address to subscribe to this blog and receive notifications of new posts via email.<\/p>\n<\/div>\n<\/form>\n<\/div>\n[\/vc_message][ultimate_spacer height=&#8221;50&#8243;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\">Neumann &amp; Walczak &#8211; tax consulting company GmbH &#8211; Robert-Bosch-Strasse 1 &#8211; 59439 Holzwickede<\/p>\n<p style=\"text-align: center;\"><span class=\"Stil6\"><br \/>\n  <span class=\"Stil42\">Neumann &amp; Walczak Tax Consultants &#8211; Partnership &#8211; <\/span><br \/>\n<\/span>Robert-Bosch-Strasse 1 &#8211; 59439 Holzwickede<\/p>\n<hr>\n<p style=\"text-align: center;\">Website: www.neumann-walczak.de &#8211; E-mail: info@neumann-walczak.de<\/p>\n<p style=\"text-align: center;\"><span class=\"Stil39\">Phone: (0049) 02301 &#8211; 91 291 0 &#8211; Fax: (0049) 02301 &#8211; 91 291 21<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Online trade [vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Umsatzsteuerbescheinigung\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1547462534290{margin-bottom: 20px !important;}\"][ultimate_spacer height=\"50\"] The &#8220;Act to Avoid Value-Added Tax Losses on Trade in Goods on the Internet and to Amend Other Tax Regulations&#8221; created new record-keeping obligations and liability risks for operators of electronic marketplaces (e.g., Amazon and eBay) effective January 1, 2019 (see new sections 22f...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[535,1155],"tags":[1161,1167],"class_list":["post-10633","post","type-post","status-publish","format-standard","hentry","category-information-letter","category-online-trade","tag-online-trade","tag-vat-certificates"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10633","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=10633"}],"version-history":[{"count":11,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10633\/revisions"}],"predecessor-version":[{"id":10858,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10633\/revisions\/10858"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=10633"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=10633"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=10633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}