UPDATE: Germany announces that online marketplaces will be liable for their merchants’ unpaid VAT from 2019

7 December 2018

Germany has passed a new law which extends its existing joint and several liability rules to hold online marketplaces (such as eBay, Amazon etc.) liable for unpaid VAT by the merchants selling over their platforms.

This new law will come into force from January 2019. This requires online marketplaces to either keep a record of their merchants’ German VAT certificates or hold digital confirmation from the German tax authorities that the merchants are up-to-date with their VAT affairs.

This measure is designed to help to prevent online VAT fraud, which is estimated to cost the European Union up to €5 billion per year.

LATEST NEWS

Morocco introduces VAT on e-services for non-resident...

From 14 February 2024, Morocco introduced VAT at 20% on the sale of digital services by non-resident providers to local consumers.  Previously, foreign...

SEE MORE
VAT news
LATEST NEWS

Polish Ministry of Finance issues new National...

The Polish Ministry of Finance recently announced a round of nine public consultations ahead of a newly proposed July 2025 launch date of KSeF B2B e-invoicing...

SEE MORE
VAT news
LATEST NEWS

UPDATE: Belgium confirms the introduction of mandatory...

During February 2024, the Bill legislating for mandatory B2B e-invoicing in Belgium was gazetted, confirming the introduction of an e-invoicing regime from 1...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.