- Marketplace liability framework: Germany’s §§ 22f and 25e UStG shift part of the VAT compliance burden to marketplace operators, who can be held liable for unpaid VAT of non-compliant sellers, especially in cross-border B2C e-commerce.
- Strict documentation and compliance obligations: Platforms must maintain detailed seller and transaction records, while sellers must ensure valid VAT registration, accurate reporting, and timely payments, or risk assessments and exclusion from marketplaces.
- Administrative update with continued enforcement focus: The May 2026 BMF update introduces minor formal changes to the USt 1 TK notification form, but confirms continued strict monitoring, use of non-compliance notifications, and strong incentives for both sellers and platforms to ensure VAT compliance.
Source Meridian
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