Article 54b › 1

For the application of Article 242a of Directive 2006/112/EC, the term ‘facilitates’ means 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: (a) the taxable person does not set, either directly or indirectly, any of the terms and conditions under which the supply is made; (b) the taxable person is not, either directly or indirectly, involved in authorising the charge to the customer in respect of the payment made; (c) the taxable person is not, either directly or indirectly, involved in the ordering or delivery of the goods or in the supply of the services.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31