Article 5b

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: (a) that taxable person does not set, either directly or indirectly, any of the terms and conditions under which the supply of goods is made; (b) that taxable person is not, either directly or indirectly, involved in authorising the charge to the customer in respect of the payment made; (c) 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: (a) the processing of payments in relation to the supply of goods; (b) the listing or advertising of goods; (c) the redirecting or transferring of customers to other electronic interfaces where goods are offered for sale, without any further intervention in the supply.

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