Recently, eBay issued a notice regarding "German Value Added Tax (VAT) Compliance Requirements Changes". The original notice is as follows:
Please note that the new German Value Added Tax (VAT) requirements will take effect from July 1, 2021.
Requirements of the new VAT regulations
From July 1, 2021, sellers obliged to register for German VAT must register a German VAT identification number (Umsatzsteuer-Identifikationsnummer in German, or USt-IdNr for short) and upload this number to an eBay account. This relieves the seller of the obligation to upload the German VAT registration certificate (the German name is Bescheinigung nach §22f UStG) in paper form. If the seller fails to provide a valid German VAT identification number and related information in the eBay account before July 1, 2021, eBay will take certain restrictions on the account.
Seller needs to know
• Check if your company needs to register for VAT in Germany. If necessary, please register with the relevant tax bureau and apply for a VAT identification number.
• Upload your German VAT identification number to your eBay account via the link https://www.ebay.de/spr/vat.
• Please check the company information on the issuance document of the German VAT identification number issued by the German Federal Central Tax Office (Bundeszentralamts für Steuern, referred to as BZSt), and ensure that the information listed in the document (company name, address) And VAT identification number) to match the information in your eBay account. eBay will verify this through BZSt's electronic verification program.
If your company is affected by this regulation, please upload your German VAT number and related information as soon as possible so that your company can continue to sell on eBay after the new regulation takes effect.
The above information does not constitute any express or implied advice regarding German VAT laws or taxation. If your company has more questions, please consult your company's legal and tax advisors.