Applicant mediates sales of goods via an electronic marketing platform. The Tax Council confirmed that the mediation takes place in the name of another. As a starting point, it is therefore the affiliated sellers who have to pay VAT on the mediated sales. The applicant must only pay VAT on the commission received (the dissemination fees). However, if the affiliated sellers are all established in other European countries, the applicant will not have to pay Danish VAT by the commission. The VAT Act will be amended on 1 July 2021. The Tax Council could therefore not confirm that in all cases it will be the case that the applicant does not have to pay VAT on the sales mediated. If the mediated sales take place on 1 July 2021 or later, the applicant must in two cases pay VAT on the mediated sales, even if the mediation takes place in the name of another. In connection with the dissemination of distance selling of goods imported from a place outside the EU in consignments with a real value not exceeding 150 Euros, the applicant must be considered for VAT purposes to have bought the goods from the affiliated sellers and to have sold them to the consumers who uses the questioner’s platform. Similarly, in the context of arranging the supply of goods within the EU from a taxable person not established in the EU to a non-taxable person, the VAT collector must be considered to have purchased the goods from the affiliated sellers and sold them to the consumers using the questioner’s platform.
Source: skat.dk
