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Selling through a platform
Since 1 July 2021 a platform is deemed, in two situations, to have bought and resold your goods itself. That changes who accounts for the VAT, and what belongs in your return.
The rule in one paragraph
A marketplace does not conclude the sale itself. Even so, since 1 July 2021 the law treats the operator of an electronic interface, in two situations, as having received the goods from the seller and supplied them onward to the consumer.
Two supplies then arise where there is factually one: from you to the platform, and from the platform to the customer. The platform accounts for the VAT, not you.
The rule applies to platforms established inside and outside the Union alike, so where the platform sits is irrelevant.
When the platform takes over
In these two cases only:
- Goods imported from outside the EU in a consignment with an intrinsic value of no more than EUR 150
- Distance sales within the EU, or domestic supplies from stock held in the EU, where the seller is established outside the Union
If you are established in the Netherlands and sell from Dutch stock to Dutch or European consumers, you fall outside it. You remain liable for the VAT yourself, even though the order runs through the platform.
Why this goes wrong in practice
The confusion comes from the platform showing VAT on the customer invoice while its settlement statement to you shows a different figure. Sellers conclude the platform has dealt with it and leave the turnover out of their return.
That holds while the deeming rule applies and fails the moment it does not. What we then see is a return that does not reconcile with turnover, and a correction spanning several quarters.
The EUR 150 limit is the intrinsic value of the consignment, so excluding shipping and insurance. An order landing just below or just above it falls under a different regime, while to you it is the same order.
Selling on several platforms
Your VAT position can then differ per channel. The same items may fall under the deeming rule on one platform and not through your own webshop, giving two treatments for one product.
Platforms also move stock between countries. If your inventory suddenly sits in Germany or Poland, the country of departure changes and with it your registration obligation, without any decision on your part.
What we do
We put your platform settlements next to your own turnover and establish which flows fall under the deeming rule and which do not. We then set up the return so both flows are correct and reconcile.
If earlier quarters turn out to be understated or overstated, we prepare the correction.
Does your platform turnover match your return?
Send a recent platform settlement. We will tell you within one working day whether it reconciles.