The German Supreme Tax Court (BFH XIR1610 20120515) has decided that the so-called “shop jurisdiction” is also applicable to internet sales. This means that the operator of a website is considered to be the supplier of the goods or services which were offered on the website, unless it is really obvious that the goods and services are offered in the name and on behalf of another person.

Consequently the design of the website should be always checked from the VAT perspective.