facilitates — 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: Article 14a of Directive 2006/112/EC shall not apply to a taxable person who only provides any of the following: Article 5c For the application of Article 14a of Directive 2006/112/EC, a taxable person, who is deemed to have received and supplied the goods himself, shall not be held liable for the payment of VAT in excess of the VAT which he declared and paid on these supplies where all of the following conditions are met: Article 5d Unless he has information to the contrary, the taxable person deemed to have received and supplied the goods pursuant to Article 14a of Directive 2006/112/EC shall regard: where the dispatch or transport of the goods is subcontracted by the supplier to a third party who delivers the goods to the customer; where the dispatch or transport of the goods is provided by a third party but the supplier bears either the total or partial… (b)

facilitates — the use of an electronic interface to allow a customer and a supplier offering services or goods for sale through the electronic interface to enter into contact which results in a supply of goods or services through that electronic interface. However, the term “facilitates” shall not cover a supply of goods or services where all of the following conditions are met: 2. For the application of Article 242a of Directive 2006/112/EC, the term “facilitates” shall not cover instances where a taxable person only provides any of the following: Article 54c 1. The taxable person referred to in Article 242a of Directive 2006/112/EC shall keep the following records in respect of supplies where he is deemed to have received and supplied goods himself in accordance with Article 14a of Directive 2006/112/EC or where he takes part in a supply of electronically-supplied services for which he is presumed to be acting in his own name in accordance with Article 9a of this Regulation: 2. The taxable person referred to in Article 242a of Directive 2006/112/EC shall keep the following information in respect of supplies other than those referred to in paragraph 1: the taxable person does not set, either… (4)

import scheme — the special scheme for distance sales of goods imported from third territories or third countries as set out in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC (3)

intermediary — a person defined in point (2) in the second paragraph of Article 369l of Directive 2006/112/EC (6)

non-Union scheme — the special scheme for services supplied by taxable persons not established within the Community as set out in Section 2 of Chapter 6 of Title XII of Directive 2006/112/EC (1)

special scheme — the “non-Union scheme”, the “Union scheme” or the “import scheme” as the context requires (4)

taxable person — a taxable person referred to in Article 359 of Directive 2006/112/EC who is permitted to use the non-Union scheme, a taxable person referred to in Article 369b of that Directive who is permitted to use the Union scheme or a taxable person referred to in Article 369m of that Directive who is permitted to use the import scheme (5)

Union scheme — the special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption as set out in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC (2)