The new German VAT regulations require all sellers selling to or from Germany to provide a tax certificate. Therefore, simply uploading a German VAT number will not meet the requirements of the German VAT regulations. The bill for sellers outside the EU came into effect on March 1, 2019. Before uploading the tax copy certificate, the seller’s rights to sell to or from German customers will be restricted.
Germany’s VAT is a normal tax rate, there is no low tax rate, the German tax authorities are very strict in supervision, and the requirements for import tax deduction are also relatively high. The German customs has a strong enforcement force on the customs clearance of offshore companies in Germany, requiring EU companies as guarantors. As long as the declaration is provided to the offshore company, joint and several liability will be borne and the prosecution period is 6 years. According to common sense, the German customs clearance system should be able to distinguish the relationship between the actual importer and the guarantor well, but the current German customs system and the customs clearance software used by the customs clearance company have not been well upgraded, resulting in the actual importer and the guarantor not being well distinguished.