Article 14a Directive 2006/112/EC
Supply of goods
Title IV · Taxable transactions › Chapter 1 · Supply of goods
Text of Article 14a
1.Where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar means, distance sales of goods imported from third territories or third countries in consignments of an intrinsic value not exceeding EUR 150, that taxable person shall be deemed to have received and supplied those goods himself.
2.Where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of goods within the Community by a taxable person not established within the Community to a non-taxable person, the taxable person who facilitates the supply shall be deemed to have received and supplied those goods himself.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Commission explanatory notes on Article 14a
Not binding. Guidance published by the Commission (DG TAXUD).
Explanatory Notes on the 2020 quick fixes
Call-off stock, chain transactions, the VAT number as a substantive condition and proof of intra-Community transport
- 3.6.2 What is the scope of the provision? (p. 52) There are certain transactions which are not covered by Article 36a VD. As stated in section 3.3, the goods must be dispatched or transported from one Member State to another Member State. Therefore, chain transactions involving imports and exports, or involving only supplies within the territory of a Member State, are
Explanatory Notes on the VAT e-commerce rules
Import One Stop Shop and deemed supplier rules, revised text applicable from 01-01-2027
- 5.2 DEEMED SUPPLIER FACILITATING DISTANCE SALES OF IMPORTED GOODS (p. 95) In Scenarios 3a-3c and 4a-4b, the goods are always dispatched from a third territory or a third country to a customer in an EU Member State. The scenarios aim to briefly describe the VAT and customs implications when the electronic interface (as deemed supplier) registers in the IOSS or when it does not register in the
- 5.1 DEEMED SUPPLIER FACILITATING SUPPLIES OF GOODS WITHIN THE EU (p. 88) For Scenarios 1a, 1b and 1c and Scenarios 2a, 2b and 2c, the goods are either EU goods or goods already in free circulation in the EU. For the application of Article 14a(2), it is possible that goods were imported from a third country by the underlying supplier at a previous stage (separate transaction). If the underly
- 2.1.4 What does Article 14a do? (p. 16) The new Article 14a introducing a deeming provision for VAT purposes (‘the deemed supplier provision’) provides that the taxable person who facilitates the supply shall be deemed to have received and supplied the goods himself (the so-called deemed supplier). This means that the single supply from the supplier (the so-
- 4.2.10 IOSS Questions and answers (p. 67) For the following questions, the transactions described are distance sales of imported goods in consignments of an intrinsic value not exceeding EUR 150, also referred to as low value goods. a) General 1. What are the advantages of using the IOSS? By using the IOSS, a supplier or an electronic interface (deemed supplie
- 2.1.3 Which transactions are covered by the deemed supplier provision? (p. 15) The taxable person facilitating the supply of goods through the use of an electronic interface such as a marketplace, platform, portal or similar means4 is the deemed supplier in case of: 1) distance sales of goods imported from third territories or third countries in consignments of an intrinsic value not exceeding EU
- 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
- 5 APPLICATION OF ARTICLE 14A DEEMED SUPPLIER – SCENARIOS (p. 88) SCENARIOS We are presenting below certain scenarios for the application of the deemed supplier provisions in Article 14a. These scenarios present in a schematic way the VAT implications and, if applicable, the customs implications arising for electronic interfaces becoming deemed suppliers under Article 14a.
- 1.2 TRANSACTIONS COVERED BY THE 2021 CHANGES (p. 8) The following transactions are covered by the new provisions: 1) Distance sales of goods imported from third territories or third countries carried out by suppliers and deemed suppliers (defined in the second subparagraph of Article 14(4) of the VAT Directive), except for goods subject to excise duties; 2) Intra-Commun
- 2.1.2 Why was Article 14a introduced? (p. 14) To ensure effective and efficient collection of VAT, while at the same time reducing the administrative burden for suppliers, tax administrations and consumers. Taxable persons who facilitate distance sales of goods through the use of an electronic interface (EI) will be involved in the collection of VAT on those sales
- 3.2.1 Relevant provisions (p. 39) The relevant provisions can be found in the VAT Directive and in the VAT Implementing Regulation: VAT Directive VAT Implementing Regulation • Article 14 • Articles 57a-63c • Article 14a • Article 59c • Articles 369a-369k 3.2.1a Relevant provisions as from 1 January 2027 following the adoption of ViDA [TOPIC 2] [TOPIC 3