White Paper

E-commerce marketplace liability
in Germany and the EU

An electronic marketplace (online marketplace) with its registered office in Germany, the EU or a third country has been liable in Germany since 01.01.2019 for VAT not paid on a sale made on the marketplace by merchants. As of 01.07.2021, the marketplace (the so-called “electronic interface”) became the tax debtor for the sale concluded to the end customer via the marketplace in certain constellations throughout the EU.

Our white paper briefs you on everything you need to know as a merchant, marketplace operator or tax advisor – from definitions of terms, the new EU regulations, and record-keeping obligations to the correct VAT reporting.

Annett Schaberich

  • Author: Annett Schaberich
  • Publisher: eClear AG
  • Release date: 11/2020

This white paper was produced in cooperation with AWB Steuerberatungsgesellschaft mbH. Cooperation with our partners plays an essential role in developing eClear’s solutions. AWB Steuerberatungsgesellschaft advises us on VAT, customs and foreign trade law. Our white paper has been compiled to the best of our knowledge. However, we cannot accept any liability for the content.