German Tax Declaration

This declaration applies to sellers outside Germany who are not VAT obligated in Germany. The declaration asks you to confirm relevant facts and circumstances that show you are exempt from being VAT obligated in Germany.

You can provide a declaration confirming that you are not subject to German tax obligations under your current business model directly in your Members Menu.

If you agree to the declaration, you will continue to receive orders to Germany. If you disagree or do nothing, you will not receive orders from customers in Germany.

To get started, simply select the [Action Required] notice in the To-Do List on your Members Menu or follow the instructions below:

1. Sign into your AbeBooks account with your email address and password

2. Click Required: Update your account information link in the To-Do List in your Members Menu

3. Click German Tax Declaration on the Manage my account page

4. Review the declaration and supporting FAQ materials

5. Accept or decline the declaration using the radio buttons

6. Click Save and Continue to submit your changes

This information does not constitute tax, legal, or other professional advice and must not be used as such. If you have other questions, please contact your tax, legal, or other professional advisor.

Frequently Asked Questions

What does the second part about the carrier and the customer mean?

Depending on the carrier and the customer’s circumstances, the package may be delivered to a customs office for pick-up by the buyer, who then pays any applicable taxes and duties, or it may be delivered directly to the buyer, who then pays any applicable taxes and duties to the carrier. This process already exists in Germany. If you are unsure about how to proceed, please consult with your tax advisor.

What does Section 3 Paragraph 8 of the German VAT Code say?

Unfortunately the German VAT Code, Umsatzsteuergesetz (UStG), is only available in German (see link below). We advise using Chrome or Google for a general translation of the text.

Additional information can be found on the German customs website below:

Please note this page is available in English, German and French. Select your language from the drop down menu on the top right hand side of the page. We advise using Chrome or Google for a general translation of the text to other languages.

Will my declaration be shared with the German tax authorities?

German tax authorities have the right to request copies of seller declarations.

Is there a deadline to acknowledge the declaration?

You can acknowledge the declaration at any time. If you decide not to accept the declaration, or do nothing, then you will not be able to receive orders from customers in Germany via AbeBooks. You can change your selection at a later date.

If I acknowledge the declaration, how soon will people in Germany be able to buy my books?

It will take up to 24 hours for us to make your inventory available to customers in Germany.

Is there an English version of the legislation available?

This information is currently only available in Germany. If an English version comes available, we will provide this information on the declaration page.