Fiscal subject related
The German government has officially launched an e-commerce action plan aimed at enhancing the regulation of online trading platforms and merchants, both from within the EU and certain third countries. This initiative seeks to ensure fair competition and protect consumers from unsafe products in the digital marketplace. Federal Minister for Economic Affairs and Climate Action, emphasized that the plan reinforces existing laws to prevent any entity from gaining an unfair advantage by ignoring regulations or misleading the customers.
The action plan is structured around three key pillars: strengthening market surveillance and customs, consistent enforcement of online platform obligations, and enhancing environmental and consumer responsibility. One of the primary goals is to ensure that all traders, whether from the EU or third countries, adhere to the same standards regarding product safety, consumer rights, and environmental protection.
Firstly, it aims to improve market surveillance by aligning controls across EU member states and increasing the accountability of e-commerce platforms for the products they sell. Secondly, it commits to enforcing obligations under the European Digital Services Act (DSA), ensuring that online platforms verify the identities of businesses using their services. Lastly, it focuses on protecting consumers from manipulative practices in online retail while promoting sustainable purchasing decisions.
The Ministry and certain representatives have long advocated for stricter measures against illegal products sold and practices concerning e-commerce platforms. Recent collaborations with other EU nations have called for coordinated efforts to tackle unchecked imports from third countries. The European Commission's ongoing investigations into platforms (like Temu and other similar ones) highlight the need for stringent compliance with safety and consumer protection standards. This action plan marks a significant step toward creating a safer and fairer online shopping environment in Germany, with more details to come.
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Already subscriber? LoginGermany: Reminder of VAT Invoice Changes

Germany has updated its VAT invoicing and archiving rules to support mandatory B2B e-invoicing from January 1, 2025, requiring structured XML formats to be retained as the legal record and shortening the invoice retention period from 10 to 8 years. Additionally, from December 6, 2024, credit notes issued to non-entrepreneurs showing VAT without prompt objection may trigger unauthorized tax liabili... Read more
Germany Plans to Update the Cash Register Security Rules

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