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—

“1B

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 (“P”) makes a taxable supply of goods in the course or furtherance of a business to another person (“R”),

(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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