The German Federal Ministry of Finance issued a new form template USt 1 TL on May 20, 2026, for notifications required under section 25e(4) sentence 4 of the German VAT Act (UStG) regarding VAT liability in online goods trading.

The form relates to VAT liability provisions under sections 22f, 25e, and 27(25) of the German VAT Act, which establish joint and several liability mechanisms for online marketplace facilitators and electronic interface operators in e-commerce transactions. These provisions were introduced to combat VAT fraud in online trading and ensure proper tax collection on cross-border sales of goods.

Under section 25e of the German VAT Act, electronic interface operators who facilitate supplies of goods can become jointly liable for unpaid VAT under certain circumstances. The new USt 1 TL form provides a standardized template for the mandatory notifications that must be submitted in these situations, replacing any previous versions of the form.

The form is available as a PDF download from the Federal Ministry of Finance website and applies to notifications made under the specific procedural requirements of section 25e(4) sentence 4 UStG. This represents part of Germany's broader framework for addressing VAT compliance challenges in digital marketplaces and cross-border e-commerce.