§22f / §25e — VAT-ID recording

§22f and §25e of the German VAT Act make online marketplaces responsible for ensuring that sellers operating on them have valid VAT-IDs (where required). We comply by recording your VAT-ID — and verifying it against the EU VIES database where applicable.

The short version

If you are a VAT-registered business seller, we record your Umsatzsteuer-Identifikationsnummer (USt-IdNr.) in your seller profile. We verify it once against the EU VIES system on file. We re-verify periodically.

If you are a §19 Kleinunternehmer or a private seller, you do not have a USt-IdNr. and we do not require one. We record your tax-relevant data appropriate to your seller type.

What changed in 2021

Before 1 July 2021, the German tax office issued individual "§22f-Bescheinigung" certificates that sellers had to provide to marketplaces. These certificates are no longer issued for sales after 30 June 2021.

The post-2021 standard is the USt-IdNr. (VAT-ID). Marketplaces record it and verify it against the central EU registry (VIES). The old certificates were retired because they were administrative overhead for the same purpose.

If you have an old §22f certificate from before mid-2021, we still keep a copy in your file (the schema has f22_certificate_url / f22_verified fields for legacy cases), but it is not the primary path for new sellers.

What we record on file

For a regular (VAT-registered) business seller:

• Your business name as it appears on your VAT registration
• Your business address (which may differ from your private address)
• Your USt-IdNr. in the EU format (e.g., DE123456789)
• The verification result (VIES check status + last-check timestamp)
• Your Steuernummer for invoicing purposes (separate from USt-IdNr.)

For a §19 Kleinunternehmer:

• Business name and address (often = private name and address)
• Steuernummer
• §19 status flag

For a private seller:

• Name and address
• Tax-residency country (for DAC7 reporting)

Why marketplaces are involved

Under §25e UStG, the marketplace can be held jointly liable for unpaid VAT on transactions by sellers who should have been VAT-registered but weren't. Marketplaces protect themselves — and you — by ensuring the right data is on file before letting commercial activity happen.

This is also why our application process asks about your seller type at sign-up. We need the answer to know which data to record and which obligations apply.

What happens if your VAT-ID is invalid

If our VIES check fails on a new registration, we contact you to clarify before approving you as a VAT-registered business. The most common reason is a recently issued ID that hasn't propagated to VIES yet — usually resolved within a few days.

If your VAT-ID becomes invalid after approval (cancellation, change of business form), update it via /account/seller-tax. We re-verify. If your business status genuinely ends, you can switch to §19 or private status — talk to us via support.

What we share

The USt-IdNr. and business name are shown on:

• Invoices you issue (this is required by VAT law)
• Your public seller profile (so buyers can identify the business)

We do not share your Steuernummer publicly — that's an internal identifier that stays in our records and on your private invoices to us (e.g., membership invoices).

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This is general information, not legal or tax advice. The exact compliance requirements depend on the law as it applies to your situation. Consult a Steuerberater (tax advisor) for binding guidance. Specifics around §22f / §25e implementation on this platform are being refined under our ongoing Steuerberater mandate.