Electronic marketplaces may be held liable for German VAT electrónico new rules entered into effect on 1 January 2019 Hans - Martin Grambeck
By: Grambeck, Hans Martin
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Material type: 
ArticlePublisher: 2019Subject(s): COMERCIO ELECTRONICO | IMPUESTO SOBRE EL VALOR AÑADIDO | ALEMANIA
In:
International VAT Monitor v. 30, n. 1, January/February 2019, p. 7-10Summary: From 1 January 2019, the German authorities decided, under certain circumstances, to make the electronic marketplaces liable to German VAT if traders acting there do not comply with their VAT obligations. In this article, the author explains the new rules and the actions to take for both marketplaces and traders supplying goods in Germany through marketplaces.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2019/1-1 (Browse shelf) | Available | IVM/2019/1-1 |
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Resumen.
From 1 January 2019, the German authorities decided, under certain circumstances, to make the electronic marketplaces liable to German VAT if traders acting there do not comply with their VAT obligations. In this article, the author explains the new rules and the actions to take for both marketplaces and traders supplying goods in Germany through marketplaces.
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