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Rechtsanwalt Marian Härtel - ITMediaLaw

Dealers on online marketplaces; 1.10.2019 and 22f UStG

20. September 2019
in Tax
Reading Time: 2 mins read
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Many online retailers still do not seem to have noticed that an important deadline expires on October 1, 2019, i.e. in less than 2 weeks, namely the submission of the certificate according to § 22f UStG(see this article).

The newly introduced liability offense serves to combat VAT losses
when trading goods on electronic marketplaces. The liability situation includes
cases in which the goods are stored on the electronic marketplace before the purchase contract is concluded between the supplier (regardless of whether the supplier is based in a third country, in another EU member state or in Germany) and the recipient in Germany or in the rest of the Community, the place of supply is in Germany and the supply is therefore taxable and taxable in Germany. So-called direct sales, in which the goods are not stored in Germany at the conclusion of the purchase contract, the transport or dispatch begins in the third country and the place of delivery does not comply with Section 3 para. 8 UStG is located in Germany, are not covered by the liability.

The record-keeping obligations pursuant to Section 22f para. 1 set 1 no. However, 1, 4 and 5 UStG also apply to these deliveries.

The record-keeping obligations pursuant to Section 22f para. 1 to 3 UStG are valid in accordance with Section 27 para. 25 UStG since 1 January 2019. For reasons of simplification, it has not yet been objected to the operator of an electronic marketplace for the use of the data set out in Section 22f para. 1 The fourth sentence of the UStG shall not be fulfilled until 1 March 2019 and, for the other contractors not mentioned therein, until 1 October 2019.

From this point on, marketplaces will probably close the accounts of traders who have not yet submitted a certificate from their own liability point of view – at least temporarily. As it can currently be assumed that many 1000 dealers have not yet applied for the certificate, it is already likely to be difficult to obtain a certificate in good time, even by electronic means. Not to mention the timely processing at the marketplace.

Online retailers using third-party marketplaces to distribute their goods should therefore quickly check whether they need a 22f UStG certificate and act immediately.

Marian Härtel
Author: Marian Härtel

Marian Härtel ist Rechtsanwalt und Fachanwalt für IT-Recht mit einer über 25-jährigen Erfahrung als Unternehmer und Berater in den Bereichen Games, E-Sport, Blockchain, SaaS und Künstliche Intelligenz. Seine Beratungsschwerpunkte umfassen neben dem IT-Recht insbesondere das Urheberrecht, Medienrecht sowie Wettbewerbsrecht. Er betreut schwerpunktmäßig Start-ups, Agenturen und Influencer, die er in strategischen Fragen, komplexen Vertragsangelegenheiten sowie bei Investitionsprojekten begleitet. Dabei zeichnet sich seine Beratung durch einen interdisziplinären Ansatz aus, der juristische Expertise und langjährige unternehmerische Erfahrung miteinander verbindet. Ziel seiner Tätigkeit ist stets, Mandanten praxisorientierte Lösungen anzubieten und rechtlich fundierte Unterstützung bei der Umsetzung innovativer Geschäftsmodelle zu gewährleisten.

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  • Informationen
    • Ideal partner
    • About lawyer Marian Härtel
    • Quick and flexible access
    • Principles as a lawyer
    • Why a lawyer and business consultant?
    • Focus areas of attorney Marian Härtel
      • Focus on start-ups
      • Investment advice
      • Corporate law
      • Cryptocurrencies, Blockchain and Games
      • AI and SaaS
      • Streamers and influencers
      • Games and esports law
      • IT/IP Law
      • Law firm for GMBH,UG, GbR
      • Law firm for IT/IP and media law
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Testimonials
    • Team: Saskia Härtel – WHO AM I?
    • Agile and lean law firm
    • Price overview
    • Various information
      • Terms
      • Privacy policy
      • Imprint
  • Services
    • Support and advice of agencies
    • Contract review and preparation
    • Games law consulting
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Legal advice in corporate law: from incorporation to structuring
    • Legal compliance and expert opinions
    • Outsourcing – for companies or law firms
    • Booking as speaker
  • News
    • Gloss / Opinion
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Copyright
    • Labour law
    • Competition law
    • Corporate
    • EU law
    • Law on the protection of minors
    • Tax
    • Other
    • Internally
  • Podcast
    • ITMediaLaw Podcast
  • Knowledge base
    • Laws
    • Legal terms
    • Contract types
    • Clause types
    • Forms of financing
    • Legal means
    • Authorities
    • Company forms
    • Tax
    • Concepts
  • Videos
    • Information videos – about Marian Härtel
    • Videos – about me (Couch)
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