GERMAN VAT REPORTING
When we register an Amazon Seller for a German VAT number we start them out with monthly VAT reporting. After you start reporting for a few months, the German tax office may determine that we can file VAT reports quarterly. But the German tax office solely makes this decision.
After you are VAT registered in Germany you are required to file a VAT report each tax period, even if you do not have sales for that period. We call this a Zero Sales report and our fee for Zero Sales reports are reduced. If you do not file on time or not at all you will probably have to pay a penalty to the German tax office. So taking these deadlines seriously is very important.
The standard VAT rate in Germany is 19%. There is a reduced rate of 7% for food, books, hotel accommodation, cultural services and other goods and services.
The f22 VAT Certificate for Germany: changes since July 2021
Since the beginning of 2019, operators of online trading platforms are liable for unpaid VAT duties. Sellers who are registered in Germany had to provide the platforms with the certificate according to §22f of the German VAT Act (UStG.) – the f22 VAT Certificate. However, as of July 1, 2021, the rules have changed. Platforms & operators of marketplaces have to collect some information from the dealer in order to be released from liability. In addition, a VAT identification number is now a prerequisite, which replaces the certificate according to § 22f UStG.