E-Commerce Marketplace Liability in Germany and the EU
Since January 1, 2019, an electronic marketplace (online marketplace) based in
Germany, the EU, or a third country has jointly and severally been liable in
Germany for non-payment of value-added tax (VAT) on sales transacted by traders
on their marketplace.
As of July 1, 2021, the marketplace (or electronic interface) will become the tax
debtor in certain constellations throughout the EU for sales to final customers via
the marketplace (or electronic interface)