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06 August 2018

Germany moves forward with implementing third party liability rules for online marketplaces

The German Government endorsed a draft bill (the Draft bill) on August 1 of the "Act to prevent VAT losses from trade over the Internet and further amendments to tax provisions" (formerly: Jahressteuergesetz 2018, or Tax Act 2018). The Draft bill was preceded by a Ministerial Draft dated June 25. Alongside other adjustments to several tax laws, the planned changes to the Value Added Tax (VAT) Act include the introduction of third-party liability to providers of electronic marketplaces.

An Indirect Tax Services group Alert, attached below, provides additional details.

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Document ID: 2018-1578

 

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