Recital 8

(8) Under Article 242a of Directive 2006/112/EC, taxable persons who facilitate, through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of goods or services to a non-taxable person within the Community in accordance with Title V of that Directive are obliged to keep records of those supplies. However, information is required only in respect of supplies of goods or services that are facilitated by the electronic interface and is not required in cases where the deemed-supplier rule applies. In order to support the fight against VAT fraud, such information relating to underlying suppliers should also be included in the mandatory set of information to be kept by deemed suppliers who are registered to use the special OSS simplification schemes. Those additional data elements should allow for a comparison of information reported by platforms with payment data on cross-border transactions available in the central electronic system of payment information established pursuant to Chapter V, Section 2, of Council Regulation (EU) No 904/2010 (4), which entered into force on 1 January 2024.

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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.