In Germany, e-commerce sales will continue to grow strongly in the coming years. Entering the world of online commerce has never been easier. To sell goods via the internet, no special type or form of business is needed, no explicitly set-up business premises, no warehouse, and no company structure geared to trading. VAT liability for online business is complex due to the multitude of different sales transactions that are not treated uniformly for tax purposes. In case of ignorance and disregard of the specific regulations, those responsible are easily threatened with criminal prosecution for VAT fraud.

The various trading platforms promise support in the form of various services for goods transactions that are processed via electronic interfaces. From pure payment processing to a fulfilment service, a company can outsource the entire processing of its goods traffic and have it done by Amazon, for example.

This reference book gives you the opportunity to take a detailed look at the problems and their special regulations in goods traffic handled via electronic platforms from a VAT perspective. It contains basic explanations that every online trader should take into account. Both the requirements of the VAT System Directive and the requirements of the national VAT Act as well as the current administrative opinion are dealt with.

The following questions are also answered in this reference book: What needs to be considered when storing goods in a logistics centre run by Amazon, how payments are processed, and which export regulations need to be observed. If you want to delve deeper into the basics and special regulations described here, the book 'Umsatzsteuer im Online-Handel: Praxisbeispiele' will help you. There, the author Kerstin Gromadka describes the VAT consequences of national and international sales via online platforms using two practical examples.