As the tax statement requirement was introduced in 2019, there were two deadlines for submitting the F22 form that year. Non-EU companies had to submit the certificate to operators of online marketplaces by March 1st, 2019 and EU companies by October 1st, 2019. Therefore, all online retailers should already have submitted a 22f form. From July 1st, 2021, the VAT identification number must be submitted.