Latest news from Germany

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

ECJ judgement on the VAT treatment of travel agents supplies in Germany

The European Court of Justice (ECJ) has made its judgement in the case C-380/16 relating to the application of the special scheme for travel agents, referred to as the Tour Operators Margin Scheme (TOMS), in Germany. The court ruled that Germany failed to fulfil its obligations set under the EU VAT directive by: • Only… Read More

Germany new decree for call-off stock

During October, the German Ministry of Finance published a decree which 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… Read More