Regulation change in Germany: the tax certificate UST-1 TI

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If you are an online seller using a MarketPlace or an e-commerce website, you may be concerned by this information about the regulation change in Germany, which now requires a tax certificate.

What is the importance of the tax certificate in Germany?

The German tax authorities are now asking the sellers using a MarketPlace or an e-commerce to provide a new tax certificate named “USt 1 TI”.

The purpose of this certificate is to confirm that the seller complies with the applicable VAT regulations in Germany.

In the absence of this certificate, the sellers will no longer be able to carry out their sales operations in Germany.

What are the conditions to get the tax certificate in Germany?


The tax certificate is provided by the German tax authorities at the condition to provide certain information.

This tax obligation is now applicable (since March 1, 2019) for all the sellers established outside the European Union.

This will be mandatory from October 1, 2019 for all sellers established in the European Union.

What are the sanctions related to the absence of the Tax certificate?

If you wish to carry out activities through a MarketPlace in Germany, it is mandatory to provide this duly completed certificate. Failing to meet this requirement may lead to a delay in the lauch of your activity in Germany.

Thanks to its agency based in Germany, ASD Group offers a tax representation service and assists you in completing formalities and mandatory procedures.

Do not hesitate to contact us for more information.

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