A taxable person operating an electronic interface facilitating the supply of goods is a deemed supplier, in specific circumstances.
Where an electronic interface is a deemed supplier for a transaction, they are treated as any other supplier. The deemed supplier is required to fulfil the Value-Added Tax (VAT) obligations in respect of that supply. These obligations include the collection and remittance of the VAT due on the supply to Revenue.
The deemed supplier rule applies where the following supplies are facilitated:
- distance sales of goods imported from outside the European Union (EU) in consignments of an intrinsic value not exceeding €150. This is regardless of where the underlying supplier has established their business
- the supply of goods within the Community to a non-taxable person where the underlying supplier is established outside the Community. This is regardless of the value of that supply.
A deemed supplier can opt to register for the Union Scheme under the One-Stop Shop (OSS). Certain supplies of goods within the EU are covered by this scheme.
They can also opt to register for the Import One-Stop Shop (IOSS). This scheme applies in respect of certain imports of goods into the EU.
Further guidance contains more detailed information on the deemed supplier.