Part IV Administration, collection and enforcement

F1Liability of operators of online marketplaces for VAT in cases of deemed supply

Annotations:
Amendments (Textual)
F1

S. 77F and crossheading inserted (31.12.2020 in so far as not already in force, 17.12.2020 for specified purposes) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 13 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

77FException from liability under section 5A

1

This section applies where an amount of VAT is due from the operator of an online marketplace by virtue of section 5A.

2

The operator is not liable for any amount of VAT in excess of the amount paid by R (as defined in section 5A) provided that the operator took—

a

all reasonable steps to ascertain the matters set out in subsection (3), and

b

all other reasonable steps to satisfy itself that the amount charged was correct.

3

The matters are—

a

the place of establishment of the person making taxable supplies facilitated by the online marketplace;

b

the location of the goods at the time of their supply.