Directive

Article 369l [Special scheme - Distance sales of goods imported from outside Community - taxable person not established within the Community - intermediary - Member State of identification - Member State of consumption]

Article 369m [Distance sales of goods imported from outside Community - persons who can use special scheme]

Article 369n [Distance sales of goods imported from outside Community - time of supply is chargeable event]

Article 369o [Distance sales of goods imported from outside Community - taxable person must state Member State of identification]

Article 369p [Distance sales of goods imported from outside Community - information to be provided by taxable person not using an intermediary]

Article 369q [Distance sales of goods imported from outside Community - Member State of identification must issue VAT number to person using scheme]

Article 369r [Distance sales of goods imported from outside Community - Member State of identification may deleted VAT number of person not using scheme]

Article 369s [Distance sales of goods imported from outside Community - person using scheme must file VAT return]

Article 369t [Distance sales of goods imported from outside Community - VAT return details]

Article 369u [Distance sales of goods imported from outside Community - VAT return must be in euro]

Article 369v [Distance sales of goods imported from outside Community - person using scheme must pay VAT, in euro, by the deadline]

Article 369w [Distance sales of goods imported from outside Community - no input VAT deduction]

Article 369x [Distance sales of goods imported from outside Community - records]

Value Added Tax Consolidation Act 2010 section 91G

Electronic interfaces facilitating distance sales of goods

Section 91G sets out the deemed supplier rules for operators of electronic interfaces (such as marketplaces, platforms, and portals) who facilitate certain supplies of goods, and imposes record-keeping obligations on those operators.

  • An electronic interface operator is deemed to have received and supplied goods where it facilitates either (a) distance sales of goods imported from outside the EU in consignments not exceeding €150 in intrinsic value, or (b) intra-Community supplies made by a non-EU-established seller to a non-taxable person.
  • Where the deemed supplier rule applies, the dispatch or transport of the goods is attributed to the supply made by the electronic interface operator rather than to the underlying seller.
  • A deemed supplier must keep sufficiently detailed records of all facilitated transactions, and make those records available electronically on request to Revenue and to the Member State in which the transactions are taxable.
  • An electronic interface operator that facilitates supplies but is not itself a deemed supplier must also keep detailed records, make them available electronically to Revenue and the relevant Member State, and retain them for 10 years from 31 December of the year in which each transaction was carried out.

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