Since July 2021, every retailer who wants to sell on a sales platform such as Amazon or eBay must have a VAT identification number. But that’s not all: This number must then also be given in the imprint, which is often overlooked in practice, especially when new applications for the sales tax identification number are made.
Why is?
Not every online retailer has a sales tax identification number (abbreviated: VAT ID number), since one is only required when participating in intra-Community trade in goods and services in the EU.
In the past, small businesses in particular often had to wait for a VAT ID number to be assigned. (this is only assigned to the retailer upon a corresponding application by the Federal Central Tax Office), i.e. they “possessed” no VAT ID number as a rule.
This has changed in many cases from July 1st, 2021. Namely when the retailer (also) trades via online marketplaces such as Amazon, eBay, etsy or Hood. Since this date, the operators of the marketplaces have been demanding proof from the respective trader that they are also paying their sales tax debt (so that the operator does not become liable for this himself).
In practice, marketplace dealers can provide this proof by entering the VAT ID number in their seller profile for the respective marketplace. deposit or the VAT ID no. otherwise send to the operator.
We already have that informed here.
Where is the problem?
In a large number of intensive checks of clients’ sales appearances, we had to determine that the dealer is active on such a marketplace, so he has a VAT ID number. must have been assigned, but he does not have a VAT ID number in his imprint. indicates.
In other words: the dealer was given a VAT ID number. assigned (otherwise he would no longer be able to sell via the marketplace), but he forgot to list them in his imprint.
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This can become a problem for the retailer.
Because: If the dealer has a VAT ID no. has been assigned, he must enter the VAT ID no. must be stated in all of his imprints (i.e. not only on the marketplace itself, but also in the context of your own online shop or even in mere marketing appearances on Facebook or Instagram, for example).
Unfortunately, it seems to be the case that in 2021 many traders will have the VAT ID no. had applied for and thus legitimated themselves with the marketplace operator, but was then overlooked, the VAT ID no. also to be maintained in the imprints.
Check your imprints!
If you also have a VAT ID no. been assigned, especially because of the need to provide evidence on marketplaces from July 1st, 2021, you should take a look at your imprint or your imprints.
How do I know if I have a VAT ID number at all? have?
A VAT number is not assigned “officially” (such as the tax identification number), but only at the request of the trader. As a result, not every retailer has a VAT ID number.
If only because a corresponding application is required and a letter from the Federal Central Tax Office arrives afterwards, most traders should be able to remember this “event”.
Nevertheless, the VAT ID no. very often confused with other tax numbers, such as the regular tax number or the tax identification number. This can also become a problem if a number other than the VAT ID number is entered in the imprint. as VAT ID no. “on sale is.
In the case of an allocation in Germany, the VAT ID no. the following format:
The introductory sequence of letters “DE” followed by nine digits, e.g.: DE123456789
Tax number and tax identification number, on the other hand, do not contain any letters in Germany and also have more digits (10-13 digits, varying depending on the federal state). The tax number also contains slashes (e.g. 151/321/2345).
You can also find further information on this here
If there are any doubts, an inquiry to the Federal Central Tax Office can provide clarity.
Have you been given a VAT ID number? assigned, you must state this in each imprint provided by you.
Otherwise, the imprint is incomplete and could be warned by competitors or warning associations.
Conclusion
The new regulations in sales tax law as of July 1st, 2021 have led to a “run” on the allocation of VAT ID numbers. since it is no longer possible to sell on online marketplaces without this number.
While most traders who trade on such marketplaces therefore have a VAT ID. have applied for and been assigned, it can be observed again and again that the VAT ID no. is then only communicated to the marketplace operator for legitimation, but was not included in the imprint.
Since the VAT ID no. is a mandatory information in the imprint, every dealer should carefully ensure that a VAT ID no. is also reflected in each of his imprints in order to avoid problems.
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