Article 242a Directive 2006/112/EC
General obligations
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 4 · Accounting › Section 2 · General obligations
Text of Article 242a
1.Where a taxable person facilitates, through the use of an electronic interface such as a market place, platform, portal or similar means, the supply of goods or services to a non-taxable person within the Community in accordance with the provisions of Title V, the taxable person who facilitates the supply shall be obliged to keep records of those supplies. Those records shall be sufficiently detailed to enable the tax authorities of the Member States where those supplies are taxable to verify that VAT has been accounted for correctly.
2.The records referred to in paragraph 1 must be made available electronically on request to the Member States concerned.
Those records must be kept for a period of 10 years from the end of the year during which the transaction was carried out.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Commission explanatory notes on Article 242a
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