Amazon and the certificate according to §22f sales tax law (liability of marketplaces)

As we have learnt in yesterday’s phone call with the Amazon headquarters, Seattle, the so-called marketplace liability is interpreted very strictly by Amazon. Each seller using the German marketplace is required to provide the so-called 22F certificate. Regardless of whether the dealer is taxable in Germany or not.

The German tax authorities, in turn, interpret the law as follows: Every trader who is subject to registration in Germany receives the certificate (provided that he has fulfilled his tax obligations). If a seller is not subject to registration, no certification can be given out. A correct procedure from our point of view.

Amazon however, as of today (31.01.2019), will suspend all traders who do not provide this certificate.

This could lead to the unauthorized suspension of many sellers.

How is TaxFBA handling this dilemma?

  1. We have submitted applications for certification for all our customers
  2. We are in constant contact with Amazon headquarters to avoid unjustified barriers

Should Amazon actually block all traders with „Germany contact“, this would have unimagined negative consequences for the German economy, as many foreign traders are merely suppliers to German online sellers.


1. The German Ländererlass:ändererlaß-2019-01-28-haftung-fuer-umsatzsteuer-beim-handel-mit-waren-im-internet.pdf

2. Declaration for Non-EU / EU Sellers which are not located in Germany: 

Please note: this was drafted based on our best tax knowledge and is your currently best chance to submit it correctly. This document will also be going to an approval process within german tax authorities.