(4)

in Chapter X the following Section is inserted: ‘ Section 1b Accounting (Articles 241 to 249 of Directive 2006/112/EC) 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: 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 directly or indirectly, any of the terms and conditions under which the supply is made; the taxable person is not, either directly or indirectly, involved in authorising the charge to the customer in respect of the payment made; 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. the processing of payments in relation to the supply of goods or services; the listing or advertising of the goods or services; the redirecting or transferring of customers to other electronic interfaces where goods or services are offered, without any further intervention in the supply. the records as set out in Article 63c of this Regulation, where the taxable person has opted to apply one of the special schemes provided for Chapter 6 of Title XII of Directive 2006/112/EC; the records as set out in Article 242 of Directive 2006/112/EC, where the taxable person has not opted to apply any of the special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC. the name, postal address and electronic address or website of the supplier whose supplies are facilitated through the use of the electronic interface and, if available: the VAT identification number or national tax number of the supplier; the bank account number or number of virtual account of the supplier; a description of the goods, their value, the place where the dispatch or transport of the goods ends, together with the time of supply and, if available, the order number or unique transaction number; a description of the services, their value, information in order to establish the place of supply and time of supply and, if available, the order number or unique transaction number.’;

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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.