38 Online marketplaces
Finance Act 2018 (2018 c 3) | Legislation

Part 2 Indirect Taxes

Value added tax

38  Online marketplaces

(1)     VATA 1994 is amended as follows.

(2)     In section 69(1) (breaches of regulatory provisions) after paragraph (g) insert “or—

(h)     section 77E (display of VAT registration numbers on online marketplaces),”.

(3)     Before section 77B insert—“Online marketplaces”.

(4)     In section 77B (joint and several liability: operators of online marketplaces)—

(a)     in the heading for “operators of online marketplaces” substitute “sellers identified as non-compliant by the Commissioners”;

(b)     in subsection (1) omit “who is not UK-established”;

(c)     omit subsection (10);

(d)     in subsection (12) omit “, and

“U-ٲŨĝ.

(5)     After section 77B insert—

“77BA Joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement

(1)     This section applies where—

(a)     a person (“P”) who makes taxable supplies of goods through an online marketplace is in breach of a Schedule 1A registration requirement, and

(b)     the operator of the online marketplace knows, or should know, that P is in breach of a Schedule 1A registration requirement.

(2)     If the operator of the online marketplace does not secure the result in subsection (3), subsection (4) applies.

(3)     The result referred to in subsection

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