Many online retailers still do not seem to have noticed that an important deadline expires on 1 October 2019, i.e. in less than 2 weeks, namely the presentation of the certificate in accordance with Paragraph 22f of the UStG(see this article).
The newly introduced obligation is used to combat VAT losses
trade in goods on electronic marketplaces. The liability portfolio includes:
Cases in which the goods are located on the electronic marketplace between the supplier (whether established in a third country, in another EU Member State or in Germany) and the consignee in Germany or in the rest of the country before the conclusion of the purchase contract Community territory, the place of delivery is domestic 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.