Article 5d

COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) · European Union

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: (a) the person selling goods through an electronic interface as a taxable person; (b) the person buying those goods as a non-taxable person.

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