Section 5: Taxation

§ 22f Particular obligations for operators of an electronic interface

(1) In the cases referred to in § 25e paragraph 1, the operator shall record the following for supplies of goods by a taxable person when the transport or dispatch begins or ends in Germany:

1. the full name and address of the supplying taxable person,

2. the electronic address or website of the supplying taxable person,

3. the VAT identification number issued by the Federal Central Tax Office to the supplying taxable person in accordance with § 27a,

4. if known, the tax number assigned to the supplying taxable person by the tax office responsible in accordance with § 21 of the Fiscal Code,

5. if known, the bank account or the number of the virtual account of the supplier,

6. the location of the beginning of the transport or dispatch and the place of destination,

7. the timing and amount of the transaction,

8. a description of the goods, and

9. if known, the purchase order number or a unique transaction number.

Taxable persons without a usual residence or permanent address, registered office or place of management in Germany, in another Member State of the European Union or in a state to which the Agreement on the European Economic Area is applicable shall, at the latest, with the application for tax registration, appoint a receiving agent in Germany. § 123 sentence 2 and 3 of the Fiscal Code shall remain unaffected. The tax authority having local jurisdiction over the supplying taxable person shall store the data according to sentence 1 numbers 1 to 3 and provide them for data retrieval. The applicant shall be informed of the processing of the data mentioned in sentence 1 numbers 1 to 3 by the tax authority in accordance with sentence 6.

(2) If the registration on the electronic interface is not carried out as a taxable person, paragraph 1 sentence 1 numbers 1 and 6 to 9 shall apply accordingly. In addition, the date of birth of the person shall also be recorded.

(3) Whoever facilitates, through the use of an electronic interface, the provision of a supply of services to a recipient, within the meaning of § 3a paragraph 5 sentence 1, must keep records in accordance with Article 54c of the Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 (OJ L 77, 23.03.2011, p. 1). The same shall apply in the cases mentioned in § 3 paragraph 3a.

(4) Records, which must be kept as mentioned in paragraph 1 to 3, shall be retained for a period of ten years after the end of the calendar year in which the transactions have been carried out and shall be submitted electronically upon the request of the tax office. If the tax authority makes a collective information request (§ 93 paragraph 1a sentence 1 of the Fiscal Code), § 93 paragraph 1a sentence 2 of the Fiscal Code shall not apply.

(5) The Federal Ministry of Finance shall be authorized, by ordinance issued with the consent of the Federal Council, to issue provisions on the data transmission procedure under paragraph 4.