Amazon must obtain a Tax Certificate from selling partners that are required to be tax registered in Germany or a formal acknowledgement that they are not generating any taxable sales in Germany, according to the amendments in the German VAT Code (Sec. 22f UStG).
All selling partners should take action now.Selling partners based outside of the European Economic Area failing to comply will no longer be able to sell on www.amazon.de or to customers in Germany. Selling partners based in a European Economic Area country (including Germany) must take action before October 1, 2019.
How to take action if you are required to be German tax registered:
•Upload your German Tax Certificate (F22) here: https://sellercentral-europe.amazon.com/tax/registrations?defaultAction=DE-BusinessReg-add
How to take action if you are NOT required to be German tax registered:
•If you are not obliged to be tax-registered in Germany and therefore not required to obtain a Tax Certificate, you must acknowledge the below declaration confirming that you are not generating taxable sales in Germany: https://sellercentral-europe.amazon.com/gc/amazon-business/tax-settings/tax-certificate-de/tax-declaration
To learn more about the legislation, see sample images of the correct documents required and review other FAQs, click here: https://sellercentral-europe.amazon.com/gc/amazon-business/tax-settings/tax-certificate-de
Amazon Services Europe