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Distance sales – Interaction of Art 14a/and the second-hand goods Margin scheme

By June 29, 2021December 22nd, 2021No Comments

This issue was raised during the last virtual conference, ie to what extent the distance selling rules apply to…

This issue was raised during the last virtual conference, ie to what extent the distance selling rules apply to second-hand goods in particular when supplied by a non-EU established supplier via a platform – facilitating the supply.

The issue was followed up with a short mail confirmed by the Commission.

 

Essentially second-goods when supplied via a platform facilitating the supply by which the platform becomes the ‘deemed supplier’ the platform will be required to apply the relevant VAT on the total selling price and not on just the non-EU established underlying supplier’s margin.

 

The above information was kindly provided by Stephen Dale from HEDEOS société d’avocats (France), contact: s.dale@hedeos-avocats.fr.