Electronic Marketplaces May Be Held Liable for German VAT – New Rules Entered into Effect on 1 January 2019

Journal
Grambeck, H-M.
Germany
International VAT Monitor 2019 (Volume 30), No. 1
FormatPDF
EUR
40
| USD
45 (VAT excl.)

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.