Chapter V: Place of taxable transactions
Section 4: Place of supply of services (Articles 43 to 59 of Directive 2006/112/EC)
Subsection 6: Supply of services by intermediaries
Article 30 [1]
The supply of services of intermediaries as referred to in Article 46 of Directive 2006/112/EC shall cover the services of intermediaries acting in the name and on behalf of the recipient of the service procured and the services performed by intermediaries acting in the name and on behalf of the provider of the services procured.
Fundstelle(n):
zur Änderungsdokumentation
KAAAE-61064
1According
to Art. 1 No 8 Council Directive (EU) 2025/518 of 11 March 2025 (OJ L,
2025/518, 25.3.2025) Art. 30 will be replaced with effect from 1.7.2028 by the
following:
‚Article
30
1. The supply of services of
intermediaries as referred to in Article 46 of Directive 2006/112/EC shall
cover the services of intermediaries acting in the name of and on behalf of the
recipient of the services procured and the services performed by intermediaries
acting in the name of and on behalf of the provider of the services
procured.
2. For the purposes of Article 46a of Directive
2006/112/EC, the term ‚facilitation service‘ means a service
supplied by a taxable person to either a customer or a supplier, or to both,
through the use of an electronic interface such as a marketplace, platform,
portal or similar means, thereby allowing the customer and the supplier to
enter into contact which results in a supply of goods or services through that
electronic interface.
A facilitation service as referred to in
the first subparagraph shall be regarded as distinct and independent from the
goods or services that the taxable person is deemed to
supply.
3. A taxable person shall not be considered to supply a
facilitation service where all of the following conditions are
met:
a) that taxable person does not set,
either directly or indirectly, any of the terms and conditions under which the
supply is made;
b) that taxable person is not,
either directly or indirectly, involved in authorising a charge to the customer
in respect of the payment made;
c) that taxable person is not,
either directly or indirectly, involved in the provision of that
supply.
4. Article 46a of Directive
2006/112/EC shall not apply to a taxable person who only provides one or more
of the following:
a) the processing of payments in
relation to the supply;
b) the listing or advertising of
goods or services;
c) the redirecting or transferring
of customers to other electronic interfaces where goods or services are offered
for sale, without any further intervention in the supply.’