The Commission has requested Germany to withdraw the obligation for Market Places, as of 1 January 2019, to verify that their vendors have a German VAT number by producing the UST-1 TI certificate.
This provision is contrary to the measures that will be put in place by the 2021 E-commerce VAT reform, which will allow companies to declare all of their distance sales through OSS’s in a single European country, and therefore without needing a German VAT number.
If Germany does not act within the next two months, the Commission could send a reasoned infringement notice to the German authorities.
Source : European Commission
