In the second part of our small series we are examining the implementation of the E-Commerce Package in the Annual Tax Act 2020. The draft bill contains significant changes for electronic interfaces (in particular online marketplaces). In certain cases, a deemed chain transaction according to sec. 3 para. 3a of the German VAT Act (draft), between an online trader, an electronic interface (e.g. online marketplace) and an end customer. The electronic interface (e.g. online marketplace) thus becomes liable for VAT.
Source: kmlz.de
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