Recital 4

(4) For the purpose of determining the place of supply of a facilitation service provided to a non-taxable person through the use of an electronic interface such as a marketplace, platform, portal or similar means, taxable persons should be able to easily identify the status of the recipient of the facilitation service. In order to facilitate such identification and to reduce the administrative burden on taxable persons, a taxable person should regard the recipient of the facilitation service as a taxable person where an identification number for VAT purposes is provided and as a non-taxable person where no such number is provided, unless that taxable person has information to the contrary.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-16 · Text as adopted (Official Journal); later amendments are not incorporated in this text.