干貨：2019亞馬遜德國稅務最常見FAQ整合

如果各位有做亞馬遜德國站，一定知道最近關于德國稅務的一直在被要求嚴格執行的事情。為了讓各位更深刻了解這方面內容，分享一下常見FAQ給各位(中英雙語方便各位理解)。

I sell to Germany from a different EU country and sell under the German distance selling threshold (€100K). I don’t store inventory in Germany. Do I need to upload a Tax Certificate? / Where do I submit my declaration that I am not required to be tax registered in DE?

There are many activities that may generate a German tax registration requirement. However, if you are not obliged to be tax registered in Germany and are therefore not required to obtain a Tax Certificate, please complete the declaration confirming that you are not generating taxable sales in Germany. Please check your inbox for an email titled “Confirm your German Tax registration requirements” for your unique link to submit your declaration. For any further questions, please contact your tax advisor.

我從其他歐盟國家銷往德國且銷售額不超過德國遠距離銷售閾值（10萬歐元），同時在德國無庫存。我是否需要上傳稅務證書？我可以在哪里上傳我無需在德國稅務注冊的聲明。

有很多業務活動可能產生在德國的增值稅注冊要求。但如果您在德國無注冊稅務的義務，由此無需獲取稅務證書，請填寫聲明確認您在德國沒有產生應稅銷售。請查找您的收件箱，查看一封名為“Confirm your German Tax registration requirements”的郵件，獲取您用于提交聲明的唯一鏈接。如有更多疑問，請聯系您的稅務顧問。

I’ve heard there is an extension to April 15. How do I qualify?

To qualify for the April 15 extension, you must have applied for your German Tax Certificate by February 28 and provided Amazon a copy. If you have not yet provided Amazon a copy of your German Tax Certificate application form, please complete the following:

Scan your Tax Certificate application

Attach the document to an email from your registered Seller Central email address

Send it to us: sesu-uk-cp5-ecm-reg-tmp-eng@amazon.co.uk

我聽說可延期至4月15日，我該如何獲得這一資格？

要獲取4月15日的延期資格，您必須已在2月28日前申請德國稅務證書并向亞馬遜提供副本。若您仍未向亞馬遜提供您的德國稅務證書申請表副本，請完成以下操作：

1. 掃描您的稅務證書申請表

2. 通過您賣家平臺的注冊郵箱發送郵件并附上此文件

3. 發送至sesu-uk-cp5-ecm-reg-tmp-eng@amazon.co.uk

I completed my Tax Certificate Application as part of my DE tax registration with the Berlin-Neukoelln office application and therefore do not need to file the additional Tax Certificate Request Form. What do I do?

Since certain German tax authorities have enabled businesses to apply for a German Tax Certificate during their tax registration, we are able to accept this in place of the German Tax Certificate application form. After you have submitted your German tax registration application to the German tax authority with this open enabled (found in Section 2.5 of the form), please complete the following:

1. Scan Section 2.5 of the form where you elect to apply for a German Tax Certificate (F22 document)

2. Attach the document to an email from your registered Seller Central email address

3. Send it to us: sesu-uk-cp5-ecm-reg-tmp-eng@amazon.co.uk

作為我德國稅務注冊的一部分，我已通過柏林稅務局完成我的稅務證書申請，因此無需提報另外的稅務證書申請表。我該做什么？

由于一些德國稅務機關已允許企業在進行稅務注冊的同時也申請德國稅務證書，我們接受此種情況以替代德國稅務證書申請表。在您向德國稅務機關提交已選中該選項的德國稅務注冊申請后（可在表格中標有2.5處找到），請完成以下操作：

掃描表格標有2.5的部分，此處您選擇申請德國稅務證書（F22文件）

通過您賣家平臺的注冊郵箱發送郵件并附上此文件

發送至sesu-uk-cp5-ecm-reg-tmp-eng@amazon.co.uk

Who needs to submit a DE Tax Certificate?

There are many activities that may generate a tax registration obligation in Germany. Selling Partners who have German VAT obligations should upload a German Tax Certificate to Seller Central. There are four primary conditions which generate requirement to register for German tax:

1. Your business is legally established in Germany

2. You store inventory and fulfill from Germany

3. You ship goods to German customers from another European Union country where your inventory is stored and your total sales to German customers exceeds €100,000 per year across all sales channels

4. You ship goods to German customers from a non-EU country and you (or the carrier on your behalf) are the importer of record

For any further questions, please contact your tax advisor.

哪些賣家需要上傳德國稅務證書？

有很多業務活動可能產生在德國的稅務注冊義務。有德國增值稅義務的銷售伙伴需要在賣家平臺上傳德國增值稅證書。有四種基本情況會產生在德國注冊增值稅的要求：

您的企業在德國依法設立

您在德國存儲庫存并從德國配送商品

您從您存儲庫存的其他歐盟國家向德國客戶配送貨物，并且您從所有銷售渠道向德國客戶的銷售額超過了10萬歐元/年。

您從非歐盟國家發貨給德國客戶，同時您（或代表您的承運人）是登記進口商。

關于更多疑問，請聯系您的稅務顧問。

I don’t sell on the Marketplace available under www.amazon.de – why am I required to upload a German Tax Certificate?

Regardless of which Amazon marketplace you sell on, there are many activities that may generate a VAT registration obligation in Germany. Selling Partners who have German VAT obligations should upload a German Tax Certificate to Seller Central. There are four primary conditions which generate requirement to register for German tax:

1. Your business is legally established in Germany

2. You store inventory and fulfill from Germany

3. You ship goods to German customers from another European Union country where your inventory is stored and your total sales to German customers exceeds €100,000 per year across all sales channels

4. You ship goods to German customers from a non-EU country and you (or the on your behalf) are the importer of record

For any further questions, please contact your tax advisor.

我沒有在www.amazon.de商城售賣，為什么我被要求上傳德國稅務證書？

無論您在哪個亞馬遜商城售賣，有很多業務活動可能產生在德國的增值稅注冊義務。有德國增值稅注冊義務的銷售伙伴應該在賣家平臺上傳德國稅務證書。有四種基本情況會產生在德國注冊增值稅的要求：

1. 您的企業在德國依法設立

2. 您在德國存儲庫存并從德國配送商品

3. 您從您存儲庫存的其他歐盟國家向德國客戶配送貨物，并且您從所有銷售渠道向德國客戶的銷售額超過了10萬歐元/年。

4. 您從非歐盟國家發貨給德國客戶，同時您（或代表您的承運人）是登記進口商。

關于更多疑問，請聯系您的稅務顧問。

Where can I submit by German Tax Certificate application form? // When do I need to submit my Tax Certificate application form by?

Once you have completed the form and submitted it to the responsible German tax authority, please email a copy of the form to us by March 10 2019. You should send the email from your email address registered in Seller Central. Send the email to: sesu-uk-cp5-ecm-reg-tmp-eng@amazon.co.uk. Please note it may take several days to process your document.

我可以在哪里提交我的德國稅務證書申請表？在什么時間之前我需要提交我的德國稅務證書申請表？

一旦您完成了申請表并提交給負責的德國稅務局，請在2019年3月10日之前將該申請表的副本發給我們。您應當通過您在賣家平臺注冊的郵件地址發送郵件。將郵件發至：sesu-uk-cp5-ecm-reg-tmp-eng@amazon.co.uk。請注意我們可能需要幾天來處理您的文檔。

I have applied for my German Tax Certificate but it hasn’t arrived yet. What can I do?

The amended German VAT legislation requires that we collect Tax Certificates from all Selling Partners who sell goods to or from Germany if their sales are taxable in Germany. This includes Selling Partners who hold inventory in and ship from Germany and may include Selling Partners who ship to German customers from outside of Germany. Please upload your German Tax Certificate by April 15, 2019.

我已申請我的德國稅務證書，但還沒有收到。我該怎么辦？

德國增值稅法規修正案要求我們，向有德國應稅銷售的從德國或向德國銷售的所有銷售伙伴收集稅務證書。這包括在德國存放庫存和從德國配送的銷售伙伴，也可能包括從德國境外運送貨物給德國客戶的銷售伙伴。請在2019年4月15日之前上傳您的德國稅務證書。

I only conduct sales from outside of the European Union (“EU”), shipping from outside the EU directly to German customers, and I am not the importer of record for such sales. My tax advisor says that I have no tax obligation in Germany. Do I need to upload a German Tax Certificate?

No, you are not required to provide a German Tax Certificate. However, you are required to confirm your DE tax registration status. According to German VAT legislation, online marketplace operators must collect a German Tax Certificate from Selling Partners who sell from locations in Germany or to customers in Germany if their sales are taxable in Germany and are therefore required to be registered for DE VAT. If you are not obliged to be tax registered in Germany and are therefore not required to obtain a Tax Certificate, please complete the declaration confirming that you are not generating taxable sales in Germany. Please check your inbox for an email titled “Confirm your German Tax registration requirements” for your unique link to submit your declaration.

我只在歐盟之外運營銷售，從歐盟之外直接向德國客戶配送貨物，我也不是這些銷售的登記進口商。我的稅務顧問說我在德國沒有稅務義務。我是否需要上傳德國稅務證書？

不，您不需要上傳德國稅務證書。然而，您被要求確認您的德國稅務注冊狀態。根據德國增值稅法規，網上商城運營方必須向有應稅銷售的從德國發貨或向德國客戶銷售、因而必須注冊德國增值稅的銷售伙伴收集德國稅務證書。如果您在德國沒有稅務注冊的義務，因此無需獲得稅務證書，請完成聲明，確認您沒有在德國產生應稅銷售。請查找您的收件箱，查看一封名為“Confirm your German Tax registration requirements”的郵件，獲取您用于提交聲明的唯一鏈接。

I already updated my DE VAT number – what should I do to get a German Tax Certificate?

The amended German VAT legislation requires that we collect Tax Certificates from all Selling Partners who sell to or from Germany if their sales are taxable in Germany. This includes Selling Partners who hold inventory in Germany and may include Selling Partners who ship to German customers from outside of Germany. Uploading your German VAT number alone does not meet the legislation’s requirements.

Please upload your Tax Certificate as soon as you receive it. Your ability to sell to German customers or from Germany will be restricted until you upload your Tax Certificate. If you have submitted for but not yet received your Tax Certificate, you may contact your tax advisor or German tax office serving the country where your business is established to check on your status.

If your account experiences a block, you can reinstate your account by uploading a copy of your German Tax Certificate. After we receive your valid German Tax Certificate, our account teams will review and reinstate your selling privileges.

我已經更新了德國增值稅號，我該如何獲得德國稅務證書？

德國增值稅法規修正案要求我們，向有德國應稅銷售的從德國或向德國銷售的所有銷售伙伴收集稅務證書。這包括在德國存放庫存的銷售伙伴，也可能包括從德國境外運送貨物給德國客戶的銷售伙伴。僅僅上傳您的德國增值稅稅號不能滿足法案的要求。

請在收到稅務證書后立即上傳。在您上傳稅務證書之前，您向德國客戶銷售或從德國銷售的權限將受到限制。如果您已提交申請但尚未收到稅務證書，您可以聯系您的稅務顧問或負責您企業設立國業務的德國稅務局，以檢查您的申請狀態。

如果您的帳戶被封，您可以通過提供德國稅務證書副本來恢復帳戶。在我們收到您的有效德國稅務證書后，我們的客戶團隊將審核并恢復您的銷售權限。

How do blocks resultant from the German VAT legislation affect my selling account in other EU marketplaces?

Amazon Selling Partners fulfilling orders from or to Germany themselves or using Fulfilment by Amazon must obtain and provide Amazon a copy of their German Tax Certificate if their sales are taxable in Germany. If you are unable to provide your German Tax Certificate by April 15, 2019, you will no longer be able to sell on Amazon.de, to customers in Germany or from German Fulfilment Centers. You will retain your ability to sell on other Amazon marketplaces to customers located outside of Germany from inventory not located in German Fulfilment Centers.

德國增值稅立法導致的關店如何影響歐盟其他網上商城？

亞馬遜銷售伙伴自行或使用亞馬遜物流從德國配送訂單或向德國配送訂單，產生了德國應稅銷售，必須獲取并向亞馬遜提供其德國稅務證書副本。如果您無法在2019年4月15日之前提供德國稅務證書，您將無法再在Amazon.de上向德國客戶銷售或從德國配送中心發貨。您將保留在亞馬遜其他網上商城上從德國以外的運營中心向德國以外的客戶銷售的能力。

I’m enrolled in VAT Services on Amazon, how do I apply for a German Tax Certificate?

Your German Tax Certificate will be filed for as part of completing your German VAT registration with VAT Services on Amazon. Avalara, your tax agent for VAT Services on Amazon, will contact you when your German Tax Certificate arrives.

我是VAT Services on Amazon的用戶，如何申請德國稅務證書？

您的德國稅務證書將作為完成您的VAT Services on Amazon的德國增值稅注冊的一部分為您申請。獲取您的德國稅務證書后，您的VAT Services on Amazon稅務服務商Avalara將與您聯系。

I’ve deactivated my German marketplace listings – do I need a German Tax Certificate?

Listing on Amazon.de or not does not impact your need to obtain and upload a German Tax Certificate. The new German VAT legislation requires that we collect Tax Certificates from all Selling Partners who sell goods to or from Germany (regardless of the location of the Amazon marketplace where the product is listed on) if their sales are taxable in Germany. This includes Selling Partners who hold inventory in Germany and may include Selling Partners who ship to German customers from outside of Germany.  We recommend that you consult with a tax advisor to assess if you should be tax registered.

我停用了我德國商城所有的商品詳情頁，我需要德國稅務證書嗎？

商品是否上線到Amazon .de不會影響您獲取和上傳德國稅務證書的責任。新的德國增值稅法規要求我們，向有德國應稅銷售的從德國或向德國銷售的所有銷售伙伴收集稅務證書（無論商品上線到哪個亞馬遜網上商城）。這包括在德國存放庫存的銷售伙伴，也可能包括從德國境外運送貨物給德國客戶的銷售伙伴。我們建議您咨詢稅務顧問，以評估您是否應該進行稅務注冊。

If I upload my German Tax Certificate after March 1st 2019, how do I reinstate my account?

Please provide your German Tax Certificate as soon as it is available. After we receive your Tax Certificate, our account teams will review and reinstate your selling privileges. This process can take several days.

如果我在3月1日之后上傳了德國稅務證書，如何恢復我的帳戶？

請盡快提供您的德國稅務證書。在我們收到您的稅務證書后，我們的客戶團隊將審核并恢復您的銷售權限。此過程可能需要幾天時間。

How do I upload my German Tax Certificate to Amazon?

Once you received your Tax Certificate, Selling Partners legally established outside of the European Union should upload it as soon as possible to Seller Central. To upload your document:

1. Click here to visit the upload page in Seller Central:https://sellercentral-europe.amazon.com/tax/registrations?defaultAction=DE-BusinessReg-add

2. Enter your local German tax ID (Steuernummer)

3. Attach you German Tax Certificate by clicking ‘Choose file’

4. The finish by clicking, “Add”

To learn more about Tax Certificate requirements, how to apply for one and an image of what the correct document looks like, click here: https://sellercentral-europe.amazon.com/gc/amazon-business/tax-settings/tax-certificate-de

如何將我的德國稅務證書上傳到亞馬遜？

一旦您收到稅務證書，法定成立地在歐盟之外的銷售伙伴應盡快提交至賣家平臺。上傳您的證書：

1. 點擊這里查看賣家平臺的上傳頁面：https://sellercentral-europe.amazon.com/tax/registrations?defaultAction=DE-BusinessReg-add

2. 填寫您的德國稅務號碼(Steuernummer)

3. 點擊“選擇文件”，附上您的德國稅務證書

4. 點擊“添加”以完成

關于德國稅務證書的要求，如何申請，正確的證書的模板，請點擊這里了解更多：https://sellercentral-europe.amazon.com/gc/amazon-business/tax-settings/tax-certificate-de

How do I register for tax in Germany? Do you have any additional information? / How do I get a Tax Certificate?

You need to be tax registered in Germany with a valid Tax ID (Steuernummer) in order to obtain a Tax Certificate. If you are not yet tax registered in Germany, we recommend that you consult with a tax advisor to assess if you should be registered. Please note that a Tax ID (Steuernummer) is not the same as a German VAT number (Umsatzsteuer-Identifikationsnummer).

我如何在德國進行稅務注冊？ 你還有其他信息嗎？ /我如何獲得稅務證書？

為申請德國稅務證書，您需要在德國進行稅務登記并獲得有效的稅務號碼（Steuernummer）。如果您尚未在德國進行稅務登記，我們建議您咨詢稅務顧問，以評估您是否應該登記。 請注意，稅務號碼（Steuernummer）與德國增值稅稅號（Umsatzsteuer-Identifikationsnummer）不同。

To apply for a Tax Certificate, you should submit an application to the German tax office that is responsible for the country where your business is legally established. You can find details of each countries’ corresponding tax officehere:https://m.media-amazon.com/images/G/02/AmazonServices/Site/UK/Product/VATServicesbyAmazon/vat-services-by-amazon/German_Tax_Office_per_Country._CB1198675309_.pdf

要申請稅務證書，您應向負責您的企業法定成立國家的德國稅局提交申請。您在這里可以找到每個國家相應稅務局的詳細信息。

https://m.media-amazon.com/images/G/02/AmazonServices/Site/UK/Product/VATServicesbyAmazon/vat-services-by-amazon/German_Tax_Office_per_Country._CB1198675309_.pdf

For contact information of the different tax offices, click here:

https://m.media-amazon.com/images/G/02/AmazonServices/Site/UK/Product/VATServicesbyAmazon/vat-services-by-amazon/Contact_Details_of_German_Tax_Offices._CB1198675309_.pdf

您可以點擊這里獲得其他稅務局的聯系信息：

https://m.media-amazon.com/images/G/02/AmazonServices/Site/UK/Product/VATServicesbyAmazon/vat-services-by-amazon/Contact_Details_of_German_Tax_Offices._CB1198675309_.pdf

According to the German Federal Ministry of Finance, the following information is requested as part of your application for the Tax Certificate:

1. Your name (first and last name or trading name).

2. Your address.

3. Phone no., fax and email address.

4. Confirmation whether you are already VAT registered in Germany and if so the name of the relevant tax office.

5. Tax ID in Germany (Steuernummer).

6. Name and address of tax advisor (if applicable)

7. Name and address of a German-based Authorized Agent (required only for sellers not based in Germany or a member state that is part of the Agreement on the European Economic Area).

8. List of marketplaces on which you are trading on or intend to trade on, including the relevant “identification feature” on each marketplace (for example, account trading name).

9. Place, Date, Signature and – if applicable, firm stamp

根據德國聯邦財政部的要求，您需要提供如下部分信息作為獲取稅務證書的部分申請要求：

您的姓名（名和姓或商業名稱）；

您的地址；

電話號碼，傳真和郵箱；

您是否已經在德國進行稅務注冊的證明，如您已注冊，請同時提供相關稅務局名稱；

德國稅務號碼(Steuernummer)；

第三方稅務服務商名稱和地址（如適用）；

德國本地授權代理名稱和地址（只對非德國或非歐洲經濟區協定成員國賣家要求）；

您已在經營或有意經營的網上商城清單，包括每個網上商城相關“識別信息”（例如賬戶交易名稱）；

地點，日期，簽名和公章（如果適用）

It is recommended that you provide the above information to the tax office using the official application form:https://www.berlin.de/sen/finanzen/steuern/downloads/umsatzsteuer/antrag-auf-erteilung-einer-bescheinigung-englisch.pdf

我們建議您使用如下稅局官方申請表格提供以上信息。您可以通過如下鏈接獲取德國稅務證書申請表。

https://www.berlin.de/sen/finanzen/steuern/downloads/umsatzsteuer/antrag-auf-erteilung-einer-bescheinigung-englisch.pdf

Once you have received your Tax Certificate, you need to submit it to us before the dates formally set out by the legislation. We will provide the functionality to upload your Tax Certificate in Seller Central and will update this page soon to outline the process:

 https://sellercentral-europe.amazon.com/tax/registrations?defaultAction=DE-BusinessReg-add

一旦您收到稅務證書，您需要在法律規定的正式日期之前將其提交給我們。我們將提供在賣家平臺上傳您的稅務證書的功能，并將很快更新此頁面以概述流程：

https://sellercentral-europe.amazon.com/gc/amazon-business/tax-settings/tax-certificate-de（來源：Kris浩 ）

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