UST 1 TN: Used for the initial VAT registration of businesses in Germany.
- Purpose: The UST 1 TN is a standard form used in Germany for the initial VAT registration of businesses. It collects essential information about the business, such as the company name, address, legal form, and details of the owner or managing director.
- Usage: This form is primarily used when a business is being registered for VAT for the first time with the German tax authorities. It ensures that the business is recognized for VAT purposes and can start charging and reclaiming VAT.
UST 1 TI (22f): Used by online sellers to provide proof of VAT registration to online marketplaces to comply with section 22f UStG.
- Purpose: The UST 1 TI (22f) is a specific form used to comply with the German VAT law changes related to the so-called "22f UStG" section. This law requires online marketplaces to collect VAT information from sellers and ensure they are properly registered for VAT.
- Usage: This form is used by online sellers to provide proof of VAT registration to online marketplaces. It includes a declaration of VAT compliance, which online marketplaces need to collect from their sellers to avoid joint liability for unpaid VAT.
Understanding these forms is crucial for businesses operating in Germany, especially those involved in online sales through marketplaces. The UST 1 TN ensures your business is correctly registered for VAT, while the UST 1 TI (22f) helps you comply with marketplace requirements and avoid potential liabilities.