Value Added Tax Act 1994 section 95A

Meaning of "online marketplace" and "operator" etc.

Section 95A defines the key terms "online marketplace" and "operator" for VAT purposes, setting out what qualifies as an online marketplace and what criteria a person must meet to be considered its operator.

• An online marketplace is any website or internet-based platform that facilitates the sale of goods by third-party sellers, regardless of whether the platform operator also sells goods through it.
• An operator is the person who controls access to and the contents of the marketplace, provided they are involved in setting sale terms, processing or facilitating payment, and managing or facilitating ordering and delivery.
• A platform is considered to facilitate sales if it allows users both to offer goods for sale and to enter into a contract for the sale of those goods.
• The Treasury has the power to amend the definitions of "online marketplace" and "operator" by regulations.