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
Latest Posts in "Germany"
- Germany Releases E-Invoicing Guideline Aligning VAT Law with EU Standard EN 16931
- German MOF Proposes Tax Relief Measures in Draft Tax Amendment Act 2025
- Germany Proposes Permanent VAT Reduction for Restaurant Services in 2025 Tax Amendment Bill
- Webinar MDDP: E-invoicing for SMEs – upcoming changes in Poland, Germany and Belgium (Sept 9)
- VAT Exemption for Export Deliveries: Clarification of EU Court’s Anti-Abuse Rulings and Guidelines
