As of 1 January 2019, e‐commerce traders must get in touch with their contract partners operating the electronic marketplace, the trader is using to sell his products. From now on, the marketplace operator is liable for unpaid German VAT caused by sales of e‐commerce traders who did not register for VAT in Germany. The operator must collect a couple of pieces of information (which needs to be available from up to 10 years back) about each e‐commerce trader using his marketplace to avoid this new liability:
- Full name and address details of each e‐commerce trader
- The tax number and the German EU VAT registration number issued to the e‐commerce trader
- Dates of the certificate the e‐commerce trader must apply for with the German authorities: date, when validity of the certificate begins and ends
- Place, where the transportation of the e‐commerce trader’s goods start and end as far as sold via the specific marketplace
- The point of time and amount of turnover of the sales via the specific marketplace
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