5BSupplies 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 F4special 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 F7special 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 within the meaning of Schedule 9ZE, and

c

the operator of the online marketplace is F1a participant in a special scheme within the meaning of that Schedule.

4

But the F6special scheme condition is not met where—

a

P is established in the United Kingdom, and

b

the supply involves the removal of goods from Great Britain F8or the Isle of Man to Northern Ireland.

5

The Union goods condition is met where—

a

P is not established in Northern Ireland or a member State,

b

R either—

i

belongs in Northern Ireland and is not a taxable person, or

ii

belongs in a member State and is not liable or entitled to be registered for VAT in accordance with the law of that member State, and

c

the supply is a supply of Union goods that are located in Northern Ireland at the time they are supplied.

6

But the Union goods condition is not met where—

a

P is established in Great Britain F2or the Isle of Man, and

b

R belongs in Northern Ireland.

7

In this section, “Union goods” has the same meaning as in Regulation (EU) 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(23) of that Regulation).