What are the advantages of e-commerce
1. To implement the E-Commerce Directive 2000§ 312e BGB stipulates that the entrepreneur who makes use of a tele or media service for the purpose of concluding contracts for the delivery of goods or the provision of services has certain obligations towards the customer. He must
(1) Provide adequate, effective and accessible means so that the customer can correct input errors before submitting the order;
(2) provide certain information about the conclusion of a contract, data storage, languages and codes of conduct in accordance with the BGB information obligation ordinance in the version dated 5.8.2002 (BGBl. I 3002);
(3) immediately confirm receipt of the order electronically and
(4) Enable retrieval and storage of the contractual provisions.
2. VAT treatment:
Basics: In the case of sales tax, a distinction must first be made between whether the contract is only concluded electronically, but then delivery of the ordered goods in the traditional way, or whether not only the order but also the performance of the service takes place via the Internet (only The latter is a “service provided electronically” within the meaning of sales tax).
a) If the goods are only concluded electronically, but the delivery is traditional, the normal VAT rules apply: delivery, other service, place of delivery, place of other service.
b) In contrast, the following special features apply to services provided electronically:
aa) In all cases, it concerns other services, not deliveries (since no power of disposal over an object is obtained via the network, but only data can be transferred and rights can be granted).
bb) Services between companies are not subject to taxation in the country of the provider, but in the country of the customer (§ 3a IV UStG until the end of 2009, then with the same result § 3a II UStG 2010). If the provider is a foreign entrepreneur, the customer usually has to ensure payment of the tax, i.e. only pays a net price, and the provider is not allowed to invoice sales tax (§ 13b UStG; reverse charge procedure).
cc) electronically generated sales of an entrepreneur to private customers will be subject to taxation at the place of residence of the private customer after a transitional period (until 2015); this will mean that entrepreneurs who offer such services can relatively easily be subject to VAT in all 27 member states of the EU at the same time. The plan is to take account of this problem in connection with tax declaration obligations by ensuring that the companies concerned can submit a tax declaration in a single EU state on all their tax obligations towards the 27 member states and that this member state can then process the case and the Distribution of the money to all other states takes over (concept of the one-stop shop). This regulation is currently already being practiced with third-country providers (Section 3a IIIa UStG until the end of 2009), while EU companies can still tax their private sales in their country of residence for a transitional period (Section 3a I UStG). The main administrative problem with taxation in the private customer's country will be for all entrepreneurs concerned to be able to determine the customer's place of residence with sufficient legal certainty; this explains and justifies the granting of a transition period until 2015.
3. At the Income / corporation tax So far, no special regulations apply to electronic business transactions. The decisive factor for where taxes are to be paid is ultimately the permanent establishment principle, both for services that are only initiated electronically and for services that are also carried out electronically. However, when it comes to electronic business transactions, it should be noted that the choice of location for companies hardly depends on the natural conditions in the respective countries; Here it is therefore possible that tax differences have a considerable influence on the choice of location and that international tax competition is therefore of considerable importance.
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