Introduction & Problem Statement
Online marketplaces and digital platform operators have been under scrutiny by tax authorities for years. The digitalisation of trade has created new tax risks: merchants selling through platforms do not always remit their VAT correctly – or not at all. As a result, legislators have increasingly held platform operators accountable, not merely as intermediaries, but as liable parties.
What Are the New Forms USt 1 TK and USt 1 TL?
On 20 May 2026, the BMF published two new form templates replacing the previous versions from December 2024. The USt 1 TK form governs the liability of the platform operator for VAT not remitted by merchants operating on the platform (§ 25e UStG). The USt 1 TL form addresses situations in which a party registered as a non-business is actually conducting commercial activity – and the platform operator failed to identify this.
Why Is Platform Liability under § 25e UStG So Relevant?
Under § 25e UStG, the operator of an electronic interface is liable for VAT not remitted by a merchant – provided the operator has not fulfilled adequate due diligence obligations. Liability is triggered in particular where the operator has not verified the merchant’s valid VAT identification number or has not obtained a certificate of the merchant’s tax registration. The new forms clarify the conditions under which liability arises – and when it can be avoided.
What Obligations Arise for Marketplace Operators?
Platform operators must ensure that all merchants active on their platform are correctly registered for tax purposes. In practice, this means: regular validation of VAT IDs, obtaining and retaining tax certificates, and maintaining complete documentation of all verification steps. Since 1 January 2025, the deemed supplier rule under § 3(3a) UStG also applies to certain transactions – platform operators are treated as independent suppliers for VAT purposes.
What Do Affected Businesses Need to Do Now?
In light of the new forms, marketplace operators should immediately review their internal compliance processes. Existing agreements with merchants should be checked for conformity with the updated requirements. Particular attention should be paid to identifying merchants who may be registered as non-businesses but are in fact engaged in commercial activity – precisely the scenario addressed by the new USt 1 TL form.
How Can eClear Help?
Meeting the VAT compliance requirements for platform operators demands powerful, automated processes. Our tool for VAT ID validation and merchant tax verification helps marketplace operators systematically reduce liability risks under § 25e UStG – with audit-proof documentation and automated bulk processing.
Conclusion
The new BMF forms USt 1 TK and USt 1 TL are not bureaucratic formalities – they are a clear signal that legislators take the liability of platform operators seriously and continue to tighten the rules. Online marketplaces that do not adapt their compliance processes now risk significant tax back-payments. Those who act systematically and with automation protect themselves against liability risks and lay the foundation for sustainable growth in digital commerce.
