In Germany, this will also entail amendments to the provision hitherto applicable to joint and several liability for the operators of online marketplaces. Under certain conditions, these operators will be liable for VAT not accounted for by merchants who concluded sales contracts on the operator’s marketplace. In addition, recording obligations will be imposed e. g. on certain operators of electronic interfaces dealing with services. The German Federal Ministry of Finance (Bundesministerium der Finanzen, or BMF) has now issued a decree on joint and several liability and on relevant recording obligations.
Source: michaelamerz.org
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