Part 4 Amendments Relating to Supplies of Goods by Persons Established Outside the United Kingdom that are Facilitated by Online Marketplaces
Finance Act 2021 (2021 c 26) | Legislation

Part 4 Amendments Relating to Supplies of Goods by Persons Established Outside the United Kingdom that are Facilitated by Online Marketplaces

8

(1)     Schedule 9ZC to VATA 1994 is amended as follows.

(2)     Before paragraph 2 insert—

“1µþ

This Act has effect as if after section 5A there were inserted—

5B “Supplies of goods in Northern Ireland facilitated by online marketplaces: deemed supply

(1)     This section applies where—

(a)     a person (“Pâ€) makes a taxable supply of goods in the course or furtherance of a business to another person (“Râ€),

(b)     the supply is facilitated by an online marketplace, and

(c)     either the IOSS scheme condition or the Union goods condition is met.

(2)     For the purposes of this Act—

(a)     P is to be treated as having supplied the goods to the operator of the online marketplace, and

(b)     the operator is to be treated as having supplied the goods to R in the course or furtherance of a business carried on by the operator.

(3)     The IOSS scheme condition is met where—

(a)     R belongs in Northern Ireland and is not a taxable person,

(b)     the supply is a qualifying supply of goods

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