Michaela Merz


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GERMANY: The German Annual Tax Act 2018 was passed


The “German Annual Tax Act 2018” was passed by the Bundesrat on 23.11.2018. The law changes will come into force 01. January 2019!

The following changes apply to VAT:

Recording obligations and liability for electronic marketplaces are introduced

Going forward the owner of an electronic marketplace has to make the following (additional) recordings: Continue reading


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Slovak Republic – New e-commerce tax representative rules effective 1 January 2018


Under new rules that should be effective from 1 January 2018, a non-established supplier who acquires intra-community goods from another Member State with the intention of making a subsequent intra-community supply or export, or a distance sale with a place of delivery in another Member State, may avoid the need to become VAT registered in Slovakia by appointing a tax representative. Continue reading