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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