From 1 July 2021 if an electronic interface (marketplace, platform, etc) facilitates distance selling of goods by a non-EU established seller to a buyer in the EU, then the electronic interface is considered to be the seller (“deemed supplier”) and is liable for the payment of VAT. In order to declare and pay this VAT the electronic interface needs to register in a special electronic system termed the “One Stop Shop”.
The VAT liability of the electronic interface relates to both the intra-EU distance sales of goods as well as to the domestic supply of goods. The electronic interface is considered to have facilitated the sale of goods when it allows a buyer and a seller to enter into contact via that electronic interface, where the end result is the sale of goods to that buyer.