Germany - Online Marketplaces Liable

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German Bundesländer Ministers of Finance have recently agreed on draft legislation that will introduce a secondary VAT liability for online trading platforms and marketplaces, in cases where third party traders do not declare and pay their VAT liabilities.

This is planned to be introduced on January 1st 2019 and seems likely to be similar to the Fulfilment House Due Diligence scheme in the UK. This involves fulfilment houses that handle imported goods on behalf of third parties located outside the EU having to register with HMRC, obtain and keep certain records and carry out robust due diligence checks on their overseas customers. You can read more here.

Should you require any VAT assistance in the UK, or require any international VAT assistance, please contact us.

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