I recently received a notification from you regarding restrictions placed on my eBay account in relation to the requirements of the German VAT law (§22f UStG). I would like to clarify the situation and kindly ask you to review your decision.
Last year, I listed two items on eBay as a private individual, not for business purposes. At that time, I was staying in Germany for about a month, and I intended to ship those two personal items from Germany if they were sold. For this reason, I indicated Germany as the item location in the listings. However, the items were never sold, and after returning to Lithuania, I forgot to update the item location information.
Recently, I converted my account to a business account, but I also forgot that those old listings were still active with the incorrect item location – Germany – even though I am currently based in Lithuania and ship all products from here.
At the moment, I am operating as a professional seller on eBay. All of my products:
Are shipped directly from Lithuania
Are covered under the EU One Stop Shop (OSS) VAT scheme
I have a valid Lithuanian VAT number
According to EU legislation in force since July 1, 2021, sellers using the OSS scheme are not required to have a German VAT number, provided that goods are not stored or shipped from within Germany.
If the restrictions on my account were applied based on those two old listings, I believe this is a misunderstanding caused by outdated and incorrect item location data from a time when I was not yet operating as a business seller.
I kindly ask you to review this case and, if possible, remove the restrictions on my account. I can confirm that I ship all products exclusively from Lithuania and that I fully comply with my VAT obligations through the OSS scheme using my Lithuanian VAT number.
Thank you in advance for your understanding and cooperation.
