Court case: Amazon does not become the seller-of-record for sales by a third-party retailer if the retailer uses Amazon’s FBA service

Source BFH

The German Fiscal Court in Düsseldorf and the German Federal Fiscal Court had to decide, whether Amazon becomes the seller-of-record for sales by a third-party retailer if the retailer uses Amazon’s FBA service (FBA = Fulfilment by Amazon). Both courts said: NO. The retailer remains the seller of record, i.e. the retailer must account for VAT for the end customer sale. Below, please find a summary of the facts and the decisions by the courts.

Source: Matthias Luther

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