Changes to Value Added Tax regulations in Germany

 

Due to a law change in Germany on January 1, 2019,

 

• eBay may be liable for the unpaid VAT of its sellers

 

·         eBay will have to collect a certificate (“Bescheinigung nach §22f UStG”) from each business seller, which confirms the tax registration of the seller.

 

Please note that a tax clearance certificate from the tax office is not sufficient. Required is a "certificate according to §22f UStG"..

 

Also note:

 

• Tax evasion is a criminal offence. eBay continues to work with German authorities to prevent it and will take action against those who don’t comply with the law. This includes but is not limited to listing removal and account suspension.

 

Submit your certificate now. Waiting leads to longer processing times!

 

 

 

Who is liable for VAT in Germany?

 

In principle, it is not relevant on which local eBay site a seller lists his item.

 

Typically, a seller needs to register for VAT if they meet one of the 3 conditions:

 

·         You are a seller established in Germany.

 

·         You are selling goods that are warehoused in Germany.

 

·         You ship goods to private individuals in Germany from a foreign EU country where the goods are stored or delivered in advance. This applies for a total German turnover of 100,000 euros per year across all sales channels.

 

For any further questions, please contact your tax advisor.

 

Next steps

 

If you fulfill any of the 3 criteria, you should check whether you are complying with your value added tax (VAT) obligations as soon as possible.

 

1.      Check whether your business needs to register for German VAT.

 

2. If so, register with the German tax authorities and apply for a VAT identification number. In addition apply for a VAT certificate (Bescheinigung nach §22f UStG).

 

3.      Enter your VAT identification number on eBay, so we can display it on your eBay.de listings (as required by the law)

 

4. Check that your business name and VAT identification number in your eBay account matches those on your VAT certificate (Bescheinigung nach §22f UStG). Also, please make sure that your certificate carries an official stamp by your tax office

 

5.      Upload your certificate (Bescheinigung nach §22f UStG). .

 

 

 

If you are affected, you should request the certificate (“Bescheinigung nach §22f UStG”) as soon as possible, as the tax offices can quickly reach their capacity.

 

You have to upload your certificate to eBay on time in order to continue selling on eBay.

 

Due dates:

 

·         1 March 2019 - Business sellers outside the European Economic Area (EEA)

 

·         1 October 2019 - Business sellers within the European Economic Area (EEA

 

Information from the German tax authorities for countries outside the EU

 

To learn more about VAT for businesses not established in the EU, please visit::

 

• German Federal Ministry of Finance
• Information in English

 

FAQ's

 

How can I find a tax advisor?

 

There are several options to find a tax advisor which could help you going forward.

 

1. Ask your local tax advisor (or lawyer, accountant) if they can recommend a firm in Germany e.g. from their network
2. Search for a tax advisor in Germany (“Steuerberater”, “Steuerberatergesellschaft”) based on the respective needs
• Language skills
• Tax area (“Umsatzsteuer” (VAT))
• Experience with clients trading on eBay
• If you are subject to a criminal investigation due to unpaid taxes, consider looking for a “Steuerberater” or “Rechtsanwalt” with focus on “Steuerstrafrecht“ or “Steuerstrafverfahren”
3. You can use the nationwide Tax Advisor Search (Bundesweiter Steuerberater-Suchdienst)
• In the section – “Arbeitsgebiete” (Field of activity) you can select the below:
• VAT – “Umsatzsteuer”
• Penal proceedings for tax fraud and other tax offences – “Steuerstrafverfahren”
• In the section “Branche” (Industry) you can select the below:
• E-commerce – “Internethandel”
• B2C trading – “Business-to-Consumer-Handel”
• In the section “Fremdsprache” (Language skills ) you can select the below (to be localized according to the site) for example:
• English – “englisch”

 

What is the difference between a German national tax number and a VAT identification number

 

If you register your business in Germany with your local German tax office, you receive a national tax number (“Steuernummer”) from that tax office. In most cases you will be given one tax number for all types of taxes your business is obligated to register for, e.g. VAT. The tax

 

number is used for any communication with the tax office.

 

The Tax number is between 10 and 13 digits long and only consists of numbers, some separated by “/”.

 

German VAT identification numbers start with “DE” followed by 9 digits (numbers).

 

I have multiple ebay accounts. Do I need a certificate for each account?

 

You must upload a certificate for each of your eBay accounts. Please check whether the data of your company on the certificate ("Bescheinigung nach §22f UStG") matches the data in your eBay account.

 

How can I add my VAT identification number to my eBay listings?

 

If you are liable for VAT in Germany and have a VAT identification number, the law requires that your VAT identification number is displayed on all of your listings (§ 5 TMG). Please enter it beneath and we will display it for you:

 

 

Do I have to provide the German national tax number at eBay?

 

In the future, it will be necessary to provide your tax number on eBay.de as well.

 

Please note that this information is only general information and cannot replace legal or tax advice.

 

If you have further questions, please contact an attorney or other legal and/or tax advisor.

 

Follow the links below to see and download information on the EA illegal breakers campaign. 

 

Illegal Breakers '1'

Illegal Breakers '2'

Illegal Breakers '3'

Poster

 

 

Following the email to the membership recently regarding a FOI request to DVLA relating to Salvage Categories by numbers over the last few years please see below for this information graphically

 

                                                            

 

St Austell based Combellack Vehicle Recyclers have installed Wickens Car Racks to increase their yard’s storage capacity and improve site operations.

After completing some research on vehicle storage solutions and seeing Wickens Car Rack Systems in place at several other vehicle dismantlers’ yards, Combellack decided to invest in what they believed was a reliable product from a well-established supplier.

 “We required a fairly bespoke package with staged delivery and self-installation, which Wickens coped with admirably,” said Darren Combellack, General Manager at Combellack.

 

He added, “The rack design is robust and clean, which helped with the racking installation.” The new racks allow storing nearly 300 vehicles on three and four-high car racks, replacing the existing two-high racking, which was installed on site over a decade ago. The storage footprint reduced significantly, making room on site for 65% more cars than before.

As a result, Combellack is now able to increase its stock and provide a greater range of parts to its customers. Access to selective vehicles is also time-saving – a particular car required for dismantling can be easily found and accessed with a forklift truck in a matter of minutes. In addition to the Car Racking, Combellack opted in for some axle racks with a total of 30 storage locations over five levels. 

Darren said: “We felt like we were looked after as customers and the product speaks for itself". "We are looking forward to increasing our stock and helping more of our customers to find the parts they are after in less time than before.”

Visit Wickens website on www.wickens.co.uk to find out more about Car Racks.

If you require any used vehicle parts or are looking to scrap your car, contact Combellack Vehicle Recyclers on http://www.combellack.co.uk/.