On 20 April 2021, the German Federal Ministry of Finance amended the administrative guidelines regarding the national marketplace liability rules for value added tax (VAT) purposes. The corresponding marketplace liability statutes in the national law were amended at the end of 2020, with effect from 1 July 2021. Expectations that the freshly implemented provisions originating in the European Union (EU) VAT Directive1 would lead the German legislator to dispense with the former marketplace liability rules have not been realized. Therefore, the German provisions for joint and several liability of all marketplace facilitators for VAT due from sales made via the online interface continue to apply.
Source EY
