Section 6: Special schemes

§ 25e Liability in the case of trade through an electronic interface

(1) A person who facilitates the supply of goods, through the use of an electronic interface (operator), shall be liable for the unpaid tax on these supplies; this shall not apply in the cases mentioned in § 3 paragraph 3a.

(2) The operator shall not be liable under paragraph 1 if the supplying taxable person, within the meaning of § 22f paragraph 1 sentence 1 number 3 has, at the date of delivery, a valid VAT identification number issued by the Federal Central Tax Office in accordance with § 27a. This shall not apply if he was aware or should have been aware, according to the due diligence of a prudent businessman, that the supplying taxable person does not or does not fully meet his tax obligations.

(3) The operator shall also not be liable, according to paragraph 1, if the registration on the electronic interface of the operator is not carried out as a taxable person and the operator fulfils the requirements according to § 22f paragraph 2. This shall not apply if, according to the type, quantity or amount of sales achieved, it is to be assumed that the operator was aware or should have been aware, according to the due diligence of a prudent businessman, that the sales are generated within the scope of a business.

(4) If the supplying taxable person does not meet his tax obligations or does not do so to a significant extent, the tax office responsible for the supplying taxable person shall be entitled to notify the operator of this, if other measures do not promise immediate success. After receipt of the notification, the operator shall be liable, in the cases referred to in paragraph 2, for the tax on sales within the meaning of paragraph 1, if the legal transaction underlying the sale was completed after the receipt of the notification. A claim on the operator according to sentence 2 shall not be executed if the operator proves, within a period set by the tax office in the notification according to sentence 1, that the supplying taxable person can no longer offer goods via the operator’s electronic interface. Sentences 1 to 3 shall apply accordingly in the cases referred to in paragraph 3.

(5) An electronic interface, within the meaning of this provision, is an electronic marketplace, an electronic platform, an electronic portal or similar means.

(6) Facilitate, within the meaning of this provision, means the use of an electronic interface with the intention to enable the recipient to make contact with a supplying taxable person who offers goods for sale via an electronic interface, resulting in supplies of goods to this recipient. The operator of an electronic interface does not facilitate the supply of goods within the meaning of this provision if he neither directly or indirectly

1. determines the conditions or the supply of goods,

2. takes part with the recipient in the authorisation of the settlement of the payment made and

3. takes part in the purchase order or supply of goods.

Facilitation, within the meaning of this provision, shall also not be assumed when the operator of the electronic interface only offers one of the following services:

1. processing of payments in connection with the supply of goods,

2. listing or advertising of goods, or

3. forwarding or intermediation of recipients to other electronic interfaces where goods for sale are offered and where no further involvement in the supply is given.

(7) The tax office responsible for taxing of the supplying taxable person shall have local jurisdiction for issuing the liability notice.

(8) If the supplying taxable person has no permanent address, usual residence, 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 applies, § 219 of the Fiscal Code shall not be applied.