Chapter IV: Taxable transactions (Title IV of Directive 2006/112/EC) [1]

Section 1: Supply of goods (Articles 14 to 19 of Directive 2006/112/EC) [2]

Article 5b [3]

For the application of Article 14a of Directive 2006/112/EC, the term ‚facilitates‘ means the use of an electronic interface to allow a customer and a supplier offering goods for sale through the electronic interface to enter into contact which results in a supply of goods through that electronic interface.

However, a taxable person is not facilitating a supply of goods where all of the following conditions are met:

1. that taxable person does not set, either directly or indirectly, any of the terms and conditions under which the supply of goods is made;

2. that taxable person is not, either directly or indirectly, involved in authorising the charge to the customer in respect of the payment made;

3. that taxable person is not, either directly or indirectly, involved in the ordering or delivery of the goods.

Article 14a of Directive 2006/112/EC shall not apply to a taxable person who only provides any of the following:

1. the processing of payments in relation to the supply of goods;

2. the listing or advertising of goods;

3. the redirecting or transferring of customers to other electronic interfaces where goods are offered for sale, without any further intervention in the supply.