TikTok is no longer just a platform for viral dance videos. With the launch of TikTok Shop, the social commerce app is becoming a serious e-commerce channel. Especially in Germany, TikTok is expanding rapidly — including the rollout of its own fulfilment model.
For Dutch e-commerce sellers, selling via TikTok Shop through the German fulfilment network offers huge opportunities, but it also introduces new VAT obligations.
This article explains how TikTok Shop works, what TikTok Fulfilment Germany means, why you often need a German VAT number, and what developments are expected across Europe.
What is TikTok Shop?
TikTok Shop is the integrated sales platform within the TikTok app that allows users to buy products directly without leaving the app. Sellers can connect products to videos, livestreams, or their business profiles — turning entertainment into instant shopping.
Key features include:
In-app purchases: users stay within TikTok from discovery to checkout.
Shop tab: businesses get a dedicated storefront on their profile.
Product tags in videos: products can be tagged in content and livestreams.
Creator collaborations: brands can partner with influencers to promote their products.
TikTok Shop is already active in the UK, Germany, France, Italy, and Spain. The Netherlands does not yet have a local TikTok Shop, but Dutch sellers can still sell through the German or UK version if they meet the platform’s requirements.
What is TikTok Fulfilment?
Alongside its marketplace, TikTok is building its own logistics network, similar to Fulfilment by Amazon (FBA). This service is known as TikTok Fulfilment Service or Fulfilment by TikTok (FBT).
In this model:
Products are stored in a TikTok warehouse (for example in Germany).
TikTok manages order processing, shipping, and returns.
Sellers are rated on delivery speed, return handling, and customer satisfaction.
According to several e-commerce experts (including Dexport, 2025), TikTok is currently expanding fulfilment centres across Germany to serve the EU market. Sellers benefit from faster delivery and higher customer trust, but must also comply with local tax and product regulations.
Why do you need a German VAT number?
If you use TikTok Fulfilment, your inventory is physically stored in Germany. This makes your stock German trading inventory, which triggers a German VAT registration obligation (Umsatzsteuer-Registrierung).
In short:
As soon as you store goods in Germany for local sales, you must obtain a German VAT number (USt-IdNr).
All sales from that German warehouse to German customers fall under German VAT law (standard rate: 19%).
Sales to customers in other EU countries from that warehouse must also be reported in Germany unless declared through the OSS system.
TikTok Shop Germany also requires a valid German VAT number to activate your seller account. Without it, you cannot use their fulfilment services or list products.
How does selling via TikTok Shop Germany work?
Create an account in the TikTok Shop Seller Center
Dutch sellers register under EU Seller – Germany and connect their Chamber of Commerce and VAT details.
Verification by TikTok
TikTok validates your VAT ID and address via the German tax authority. Without a valid VAT number, you cannot access the fulfilment program.
Upload your product catalog
Products are listed in the Seller Center. TikTok checks for compliance with EU standards, product safety, and its Prohibited Products Policy.
Send inventory to the German fulfilment centre
Once approved, you ship your goods to TikTok’s warehouse in Germany, where they are stored until sold.
Order and delivery management
TikTok handles shipping and returns on your behalf. Customers receive delivery updates directly through TikTok Shop.
VAT reporting and compliance
You remain responsible for filing VAT returns in Germany. TikTok does not withhold VAT; sellers must handle it themselves or work with a partner such as Staxxer.
What are the advantages of TikTok Fulfilment?
Fast delivery: TikTok promises one- to two-day delivery within Germany and neighbouring countries.
Higher conversion rates: short delivery times increase customer confidence.
Less operational work: storage, shipping, and returns are handled by TikTok.
Cross-border potential: from Germany, you can easily deliver to other EU markets.
However, using TikTok Fulfilment also introduces extra compliance requirements, not only for VAT but also for EPR obligations (packaging, electronics, batteries), which are tightly enforced in Germany.
TikTok Shop in Europe: rapid growth and major ambitions
In 2025, TikTok announced a major expansion of its European e-commerce network. According to industry analyses (Admetrics 2025, Dataiads Europe Update), Germany is TikTok’s central hub for EU logistics and taxation.
Key developments:
Expansion to new countries: TikTok Shop plans to launch in the Netherlands, Belgium, and Scandinavia (expected in 2026).
Introduction of subscription models: testing for repeat-purchase products.
Creator integration: direct product checkout from livestreams.
Stricter compliance: TikTok collaborates with EU authorities on transparent VAT handling and compliance with the Digital Services Act.
In short, TikTok is evolving from an entertainment platform into a full-scale e-commerce ecosystem.
What does this mean for Dutch e-commerce sellers?
TikTok Shop offers a major opportunity to reach European consumers directly, without depending on traditional marketplaces. But successful participation requires careful preparation.
Points to consider:
German VAT number: mandatory if you use storage or fulfilment in Germany.
EPR obligations: required for packaging, electronics, and batteries.
Return address: TikTok demands a German return address or partner.
Language and service: German-language customer support is required.
Marketing approach: TikTok success depends on creative content, not just product listings.
Strategic advantage
Since TikTok Shop is still expanding, competition is relatively low. Early adopters can quickly build brand visibility and followers, benefiting from the growth of social commerce.
The future: TikTok Shop as a European marketplace
Experts expect TikTok Shop to evolve into a full-fledged EU marketplace similar to Amazon FBA or Bol.com LVB, with Germany as its operational and fiscal hub.
Likely developments:
Fulfilment expansion to France and Poland.
Partial VAT centralization through a unified EU system.
EPR integration during seller onboarding.
Automated invoicing and reporting tools within Seller Center.
For Dutch sellers, now is the ideal moment to prepare. Having a German VAT number, EPR registration, and correct invoicing setup is key to entering TikTok Shop smoothly.
Conclusion
TikTok Shop with fulfilment from Germany is opening a new chapter in social commerce. It combines entertainment, community, and e-commerce in a single platform, but it also requires serious preparation.
Sellers using TikTok Fulfilment Germany:
must hold a German VAT number,
must comply with German and EU VAT and EPR regulations,
must meet TikTok’s language and logistics requirements.
For Dutch e-commerce companies already active on Amazon or Bol, TikTok Shop is a natural next step — provided their fiscal and logistical setup is ready.
