Germany - marketplaces liable for missing VAT

  • Feb 21, 2018 | Richard Asquith

Germany - marketplaces liable for missing VAT

The new German governing coalition (CDU, CSU, and SPD)  is planning legislation to make online marketplaces potentially liable for any unpaid VAT of merchants operating on their websites. If the marketplace is shown that they failed to prevent ‘dishonest’ merchants, they would be held liable for unpaid VAT.

The UK has already implemented similar laws. The Council of the EU proposed measures to make e-marketplaces jointly and severally liable for missing VAT from third countries (non-EU resident). This would come into place in January 2021 or sooner, but all countries are still to ratify the measure.


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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara