Latest news from Germany

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

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… Read More

Germany new decree for call-off stock

From 1 January 2019, the German Ministry of Finance will allow foreign companies holding call-off stock in Germany to avoid VAT registering in the country. Call-off stocks are goods held in a country by a non-resident seller that are under the full control of one of their customers. These goods can then only be used… Read More

Germany announce that online marketplaces will be liable for their merchants’ unpaid VAT from 2019

Germany recently announced that from 1 January 2019 its existing joint and several liability rules will be extended to hold online marketplaces (such as eBay, Amazon etc.), liable for unpaid VAT by the merchants selling over their platforms. This new liability mirrors the regulations that were introduced by the UK during March 2018 and will… Read More