Article 5d Implementing Regulation (EU) No 282/2011
Supply of goods
Chapter IV · Taxable transactions › Section 1 · Supply of goods
Text of Article 5d
Unless he has information to the contrary, the taxable person deemed to have received and supplied the goods pursuant to Article 14a of Directive 2006/112/EC shall regard:
(a)the person selling goods through an electronic interface as a taxable person;
(b)the person buying those goods as a non-taxable person.
Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.
Commission explanatory notes on Article 5d
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
- 2.1.1 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
- 2.1.10 The presumption of the status of the seller and buyer (p. 29) Following Article 5d of the VAT Implementing Regulation, the deemed supplier shall regard the person selling goods through an electronic interface as a taxable person and the person buying the goods as a non-taxable person, unless he has information to the contrary. This provision should free him from the disproportion