2. Who has to present a Certificate according to § 22f UStG?
In the last few months Ebay has unmistakably requested its commercial traders to prove that the sales and income generated through online trading have been declared to the tax office:
“So that your eBay account is not blocked, you only have to upload the “certificate according to § 22f UStG” from your tax office.
A sales tax identification number (USt-IdNr.) must be noted on the corresponding certificates. It must be issued, stamped and signed by the responsible tax office.
Ebay requires those sellers to submit appropriate certificates that are internally classified as commercial based on turnover or number of sales. It is irrelevant whether the seller describes himself as a commercial seller. It is also irrelevant whether a corresponding trade has been registered with the Trade Licensing Office. For a commercial activity in the sense of turnover tax law, it is sufficient if goods are regularly sold with the intention of making a profit. For example, a trade has already been assumed in cases where a mother sold her baby’s used clothing in more than five auctions per month. Commercialism can also be assumed if there are only a few sales, but these concern high values, for example in the sale of works of art.
All sellers based in Germany are subject to turnover tax. The same applies to the sale of goods stored in Germany or delivered to private individuals in Germany.
For each Ebay account, the platform requires a separate, separate certificate according to § 22f UStG.