Hello,

I am registered as a business owner in Poland and am planning to sell FBM products from Poland on Amazon Germany. My annual sales do not exceed the limit of 10,000 euros. I have not registered for the VAT OSS system.

Amazon Germany has requested that I sign a German Tax declaration:

"For selling partners who are not carrying out taxable sales according to the provisions of the German VAT Code and are therefore not required be tax registered in Germany and to obtain a German VAT number, Amazon, as a marketplace operator, must obtain this declaration if you wish to continue to sell goods to customers in Germany.

The declaration asks you to confirm the following:

If I ship goods directly from outside the EU to German customers, for all these shipments there is no tax liability in Germany because the conditions specified in Section 3 Para 8 of the German VAT Code are not fulfilled."

Given my circumstances, can I sign this declaration?

Am I correct in understanding that as long as my annual sales remain below the 10,000 euro threshold and I am not shipping goods directly from Germany (all shipments will be made from Poland), I do not have any tax obligations in Germany?

Thank you for your assistance.