The German Ministry of Finance (BMF) just published its new guideline on the amended German national marketplace liability rules. The guideline forces ALL marketplaces to register for tax purposes in Germany and to apply for a new marketplace licence.
Due to the EU VAT eCommerce Package coming into force on 1 July 2021, there was an expectation that the BMF would abolish the national marketplace regulation. Rather, the German legislator has refined the marketplace regulation and extended the recording obligations. In particular, the licensing requirement represents a further tightening, which makes it more difficult for new marketplaces to enter the German market
Source BFM
