Section 95A — Value Added Tax Act 1994: Meaning of “online marketplace” and “operator” etc

Meaning of “online marketplace” and “operator” etc 95A 1 In this Act— “ online marketplace ” means a website, or any other means by which information is made available over the internet, which facilitates the sale of goods through the website or other means by persons other than the operator (whether or not the operator also sells goods through the marketplace); “ operator ”, in relation to an online marketplace, means the person who controls access to, and the contents of, the online marketplace provided that the person is involved in— determining any terms or conditions applicable to the sale of goods, processing, or facilitating the processing, of payment for the goods, and the ordering or delivery, or facilitating the ordering or delivery, of the goods.

2 For the purposes of subsection (1), an online marketplace facilitates the sale of goods if it allows a person to—

a offer goods for sale, and b enter into a contract for the sale of those goods.

3 The Treasury may by regulations amend this section so as to alter the meaning of— “online marketplace”, and “operator”.