(1)

Chapter IV is amended as follows: the heading of Chapter IV is replaced by the following: ‘ TAXABLE TRANSACTIONS (TITLE IV OF DIRECTIVE 2006/112/EC) SECTION 1 Supply of goods (Articles 14 to 19 of Directive 2006/112/EC) ’; the following Articles are inserted: ‘Article 5a For the application of Article 14(4) of Directive 2006/112/EC, goods shall be considered to have been dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the dispatch or transport of the goods, in particular in the following cases: However, goods shall not be considered to have been dispatched or transported by or on behalf of the supplier where the customer transports the goods himself or where the customer arranges the delivery of the goods with a third person and the supplier does not intervene directly or indirectly to provide or to help organise the dispatch or transport of those goods. 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: 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 responsibility for the delivery of the goods to the customer; where the supplier invoices and collects the transport fees from the customer and further remits them to a third party who will arrange the dispatch or transport of the goods; where the supplier promotes by any means the delivery services of a third party to the customer, puts the customer and a third party in contact or otherwise provides to a third party the information needed for the delivery of the goods to the consumer. that taxable person does not set, either directly or indirectly, any of the terms and conditions under which the supply of goods is made; that taxable person is not, either directly or indirectly, involved in authorising the charge to the customer in respect of the payment made; that taxable person is not, either directly or indirectly, involved in the ordering or delivery of the goods. the processing of payments in relation to the supply of goods; the listing or advertising of goods; the redirecting or transferring of customers to other electronic interfaces where goods are offered for sale, without any further intervention in the supply. the taxable person is dependent on information provided by suppliers selling goods through an electronic interface or by other third parties in order to correctly declare and pay the VAT on those supplies; the information referred to in point (a) is erroneous; the taxable person can demonstrate that he did not and could not reasonably know that this information was incorrect. the person selling goods through an electronic interface as a taxable person; the person buying those goods as a non-taxable person.’; the following heading is inserted before Article 6: ‘ Section 2 Supply of services (Articles 24 to 29 of Directive 2006/112/EC) ’;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-19 · Text as adopted (Official Journal); later amendments are not incorporated in this text.