Article 54b Implementing Regulation (EU) No 282/2011
Accounting
Chapter X · Obligations of taxable persons and certain non-taxable persons › Section 1B · Accounting
Text of 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:
(a)the taxable person does not set, either directly or indirectly, any of the terms and conditions under which the supply is made;
(b)the taxable person is not, either directly or indirectly, involved in authorising the charge to the customer in respect of the payment made;
(c)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.
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:
(a)the processing of payments in relation to the supply of goods or services;
(b)the listing or advertising of the goods or services;
(c)the redirecting or transferring of customers to other electronic interfaces where goods or services are offered, without any further intervention in the supply.
Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.
Commission explanatory notes on Article 54b
Not binding. Guidance published by the Commission (DG TAXUD).
Explanatory Notes on the VAT e-commerce rules
Import One Stop Shop and deemed supplier rules, revised text applicable from 01-01-2027
- 2.2.1 What are the record-keeping obligations of a deemed supplier? (p. 30) As explained above in section 2.1.4, the result of the deemed supplier provision is that the taxable person facilitating the supply through the use of an electronic interface is treated like the actual supplier of goods for VAT purposes. For the purpose of this provision, the deemed supplier takes over the rights and o
- 2.1.1 Relevant provisions (p. 14) The relevant provisions can be found in the VAT Directive and in the VAT Implementing Regulation. VAT Directive VAT Implementing Regulation • Article 14, Article 14a • Article 5b • Article 31 – 33 • Article 5c • Article 36b • Article 5d • Article 66a • Article 41a • Article 136a • Article 54b • Article 169 • Article 54