I had a few questions about VAT and was hoping someone could help me with a few questions.
Some info about my business:
Online marketplace (multivendor) selling subscription fees to sellers to list their products on my site and also charging a 5% commission fee based on the sales they have made on my site.
-All sellers are within the EU (and responsible for their own VAT obligations & TOC for selling their products).
-My business will be: sole proprietorship, not registered in the Handelsregister & expecting to make under € 10,000 for next 2 years.
Must I charge VAT on the % of commission sales? Does this matter if the seller already has charged VAT for selling their product or not?
Is there a special VAT rate % for digital services?
Since I will be below the threshold (for selling subscription plans + commission % fee) for countries in the EU, do I still need to charge VAT & register with MOSS since I am selling cross border? *If yes, do I charge them all German VAT or VAT of their countries?
This will be a side job for me as I already have a part-time job with an employer. Does this mean when I file my taxes every year, I must combine my earrings with my online marketplace + part-time job or will these be kept separate? Also if combined, does this amount get put towards the threshold of the amounts for my online marketplace?
Thanks for your help!