Germany - Electronic Marketplaces May Be Held Liable for German VAT – New Rules Entered into Effect on 1 January 2019
- H-M. Grambeck
- International VAT Monitor, 2019 (Volume 30), No 1
- 25 January 2019
From 1 January 2019, the German authorities decided, under certain circumstances, to make the electronic marketplaces liable to German VAT if traders acting there do not comply with their VAT obligations. In this article, the author explains the new rules and the actions to take for both marketplaces and traders supplying goods in Germany through marketplaces.