Deemed supplier

From 1 July 2021, a taxable person operating an electronic interface facilitating the supply of goods is deemed to be the supplier of goods in specific circumstances.

Where an electronic interface is a deemed supplier in respect of a supply of goods, they are treated as any other supplier. The deemed supplier is required to fulfil the Value-Added Tax (VAT) obligations in respect of that supply. These obligations include the collection and remittance of the VAT due on the supply to  Revenue.

A taxable person operating the electronic interface is a deemed supplier of the goods for VAT purposes where it facilitates the following supplies:

  • distance sales of goods imported from outside the European Union (EU) in consignments of an intrinsic value not exceeding €150, regardless of where the underlying supplier has established their business
  • or
  • the supply of goods within the Community to a non-taxable person where the underlying supplier is established outside of the Community, regardless of the value of that supply.

A deemed supplier, like any other supplier:

  • can opt to register for the Union scheme under the one-stop shop (OSS) in respect of supplies of goods in the EU
  • and
  • can also opt to register for the Import one stop shop (IOSS) in respect of certain imports of goods into the EU.

Further guidance contains more detailed information on the deemed supplier.