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E-Commerce – Joint Liability of Platform Operators

The governing coalition agreement considers new legislation to tackle VAT fraud on e-commerce of
goods. Under this new system, operators of electronic platform which do not preclude non-compliant
traders from using their platform will be liable for VAT that would not be paid by such traders.
After France and the UK, Germany is already rendering electronic platforms liable ahead of the EU
Commission project that will enter into force in 2021.

Source: VATdesk.eu

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