Tax Requirements

Rules for Private Sellers

The sales activities of private sellers on Cardmarket is restricted if the trading volume suggests that there may be commercial trading. In particular, we will assess:

• The frequency of sales (i.e. number of sales in a limited period of time)
• The volume of sales (i.e. turnover in EUR or GBP over a limited period of time)

If these key figures indicate high-volume or high-frequency commercial activity, the account will be excluded from selling until a business registration is available.

Note: All sellers who trade "normally" on the website will not even notice this restriction. The point here is to prevent commercial trading without corresponding tax approval.

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VAT Rules for Professional Sellers on Cardmarket

Cardmarket is responsible for collecting VAT on certain orders between tax regions. This only applies to orders sold by Professional Sellers to private users in a different tax region (eg., EU pro to Norwegian private)

Selling to Private Users in Norway

When a professional seller with a VAT ID number outside of Norway sells to a private user in Norway, the threshold is 3000 NOK (approx. 290 €). For orders costing up to 3000 NOK, Cardmarket collects the VAT, and sellers should use Cardmarket's Norwegian VOEC number, which you can find below. This applies from 0-3000 NOK with no minimum. For orders costing more than 3000 NOK, the seller should use their own VAT ID number, if they have one, on their invoices.

Selling to Private Users in the UK

When a professional seller with a VAT ID number from outside of the United Kingdom sells to a private customer in the UK, the threshold is 135 £. Cardmarket collects the VAT on all orders costing 135 £ or less, and sellers must add Cardmarket's UK VOEC number to their invoices for these orders. For orders costing more than 135 £, the seller is responsible for the VAT and should use their own.

Cardmarket's VAT/VOEC Numbers

These are the VAT/VOEC numbers mentioned above that need to be included on invoices. Currently, if you use our own invoice feature, the UK and Norwegian VOEC numbers are already included where applicable.

Cardmarket's UK VAT Number: 378 6773 30
Cardmarket's Norwegian VOEC Number: 204 0360

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Cardmarket Sales Data Collection

To comply with reporting requirements (DPI/DAC7 or German PStTG), Sammelkartenmarkt GmbH & Co. KG annually reports private and commercial sellers' sales if they exceed 30 transactions or €2,000 in a calendar year. This is to ensure tax compliance.

What Information Do We Collect?

Private Sellers

1. Sales frequency and volume
2. Personal details (name, address, date of birth, place of birth, Tax Identification Number)

We collect this data annually and share it with the BZSt (Bundeszentralamt für Steuern)

Please note that exceeding 30 sales or €2,000 is not the threshold for any tax burden or business classification.

Commercial Sellers (Professional / Power Sellers)

Natural Persons:

1. Sales frequency and volume
2. Personal details (name, address, date of birth, place of birth, Tax Identification Number)

Legal Entities (Businesses):

1. Sales frequency and volume
2. Business details (company name, address, Commercial Register Number, EU home state, and, if applicable, a secondary permanent establishment)
3. Tax Identification Number and issuing EU state

We collect this data annually and share it with the BZSt (Bundeszentralamt für Steuern)

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Invoicing on Cardmarket

If one professional user sells to another professional, the seller has to issue an invoice on the buyer's request. Based on the European commmission's VAT invoicing rules, invoicing between companies is subject to certain requirements, which can be found below:

Invoices Within Germany

According to §14 of the German VAT law (UStG), invoices have to contain this information:

• Full name and full address of the seller and the buyer
• Tax number or VAT identification number (USt-IdNr.)
• Date of issue for the invoice
• Sequential invoice number
• Quantity and description of the delivered goods or the type and scope of the provided services
• Date of the delivery or service
• Price for the delivery or service broken down according to tax rates and exemptions
• Bonuses, discounts, and rebates
• Reference to a tax exemption (if applicable, e.g. small business regulation)

Invoices Within the European Union

EU-wide regulations apply here, as well as national regulations. Invoices have to contain this information:

• Full name and address of the seller and buyer
• Tax number or VAT identification number (VAT ID no.)
• Date of issue for the invoice
• Sequential invoice number
• Quantity and description of the delivered goods or the type and scope of the provided services
• Date of the delivery or service
• Price for the delivery or service broken down by tax rates and exemptions
• Bonuses, discounts, and rebates
• Reference to a tax exemption (if applicable, e.g. reverse charge)
• VAT identification number for the buyer
• Additional specific information depending on the type of delivery or service

Taxpayer Identification Numbers, Tax Numbers, and VAT-IDs

There are a few different tax-related numbers for users selling on Cardmarket, and they can seem and sound similar, so we’ve put a quick guide below to help you distinguish between them.

Tax Identification Number: This is the number every naturalized EU citizen gets in some form or another in the country where they were born.

Tax Number: This is the tax number professional sellers get when they have a company (GmbH, KG, etc.,)

VAT-ID: Value-added tax identification number or VAT identification number is used in the EU to identify value-added tax transactions - usually a business transaction.

Additional Information

If a Professional buyer wants to buy from you VAT free, they need to establish this before the sale. Otherwise, our Terms & Conditions relays the rule for invoicing, directly from the EU:

The respective item price is the final price, including any applicable VAT. Shipping costs are not included in the item price.

Certain national regulations may also apply to transactions where an invoice is required.

It is important to obey the applicable regulations in order to avoid tax problems and ensure that invoices are legally valid. Professional users should contact their tax advisor or lawyer if they have questions about their tax obligations.