Section 77F — Value Added Tax Act 1994: Exception from liability under section 5A

Exception from liability under section 5A 77F 1 This section applies where an amount of VAT is due from the operator of an online marketplace by virtue of section 5A.

2 The operator is not liable for any amount of VAT in excess of the amount paid by R (as defined in section 5A) provided that the operator took—

a all reasonable steps to ascertain the matters set out in subsection (3),

and b all other reasonable steps to satisfy itself that the amount charged was correct.

3 The matters are—

a the place of establishment of the person making taxable supplies facilitated by the online marketplace;

b the location of the goods at the time of their supply.