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: [email protected].