VATLive > Blog > Germany > EU request ending of German F22 VAT Certificate marketplace obligation

EU request ending of German F22 VAT Certificate marketplace obligation

  • Oct 11, 2019 | Richard Asquith

The EU Commission (EC) has today sent to Germany a formal notice to withdraw its 2019 requirement for EU and non-EU sellers on marketplaces to obtain a F22 VAT Certificate. 

This paper document is obtained via an application to the various German tax offices, and must be presented to any digital marketplace to ensure the right to continue to promote products on the platform. Marketplaces will block any seller who is not in possession of a F22 VAT Certificate. If the marketplace does not verify the F22, and continues to allow the seller to trade on their platform, then they may be held liable for any unpaid German VAT. 

The requirement was introduced for non-EU sellers from 1 March 2019. It was extended to EU sellers from 1 October 2019.

The EC considers this paper requirement as an inefficient and disproportionate measure that hinders the free access of EU businesses to the German market in violation of  EU Law. The EC points out the member states have agreed much more efficient anti-VAT fraud measure for 2021.

Germany has two months to respond. If it fails to, or its response is considered inadequate by the EC, then the EC may send a reasoned opinion to the German authorities. Failure to then resolve the matter could the result in a reference to the European Court of Justice.


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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara
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