A summary of the most important law changes in the field of e-commerce can be found in the previous article. The special schemes, a.o. OSS and IOSS, have been also described here. This text summarizes the provisions of the e-commerce law regarding electronic interfaces.
In order to help better understand the new law, the European Commission Directorate – General Taxation and Customs Union issued the Explanatory Notes on VAT e-commerce rules. According to these notes, the taxable person facilitating the supply of goods through the use of an electronic interface such as a marketplace, platform, portal or similar means is the deemed supplier in case of:
- distance sales of goods imported from third territories or third countries in consignments of an intrinsic value not exceeding EUR 150, frequently referred to as low value goods – Article 14a(1), or
- supplies of goods within the Community by a taxable person