E-commerce sales in Germany are expected to continue growing strongly in the coming years. Entering the world of online retail has never been easier. Selling goods online requires no special business model or form, no explicitly designated physical store, no warehouse, and no company structure geared towards commerce. VAT liability for online businesses is complex. This is due to the multitude of different sales transactions, which are not treated uniformly for tax purposes. If those responsible are unaware of or disregard the specific regulations, they easily face prosecution for VAT fraud. For the movement of goods, which is handled via so-called electronic interfaces, the various trading platforms promise support through diverse services. From simple payment processing to fulfillment services, a company can outsource the entire handling of its goods traffic and have it done, for example, by Amazon. This specialist book offers you the opportunity to take a detailed look at the problems and special regulations surrounding the movement of goods via electronic platforms from a VAT perspective. It contains fundamental explanations that every online retailer should consider. It addresses the requirements of the VAT Directive, the provisions of national VAT law, and the current administrative interpretation. The following questions are also answered in this specialist book: What needs to be considered regarding warehousing in a logistics center operated by, for example, Amazon? How is payment processing handled? And which export regulations must be observed? If you wish to delve deeper into the fundamentals and special regulations described here, the book "Value Added Tax in Online Retail: Practical Examples" (ISBN: 978-3-96276-101-1) will be helpful. In it, author Kerstin Gromadka uses two practical examples to describe the VAT implications of national and international sales via online platforms. New product