124 VAT: joint and several liability of operators of online marketplaces
Finance Act 2016 (2016 c 24) | Legislation

124  VAT: joint and several liability of operators of online marketplaces

(1)     VATA 1994 is amended in accordance with subsections (2) to (4).

(2)     After section 77A insert—

“77B Joint and several liability: operators of online marketplaces

(1)     This section applies where a person (“P”) who is not UK-established—

(a)     makes taxable supplies of goods through an online marketplace, and

(b)     fails to comply with any requirement imposed on P by or under this Act (whether or not it relates to those supplies).

(2)     The Commissioners may give the person who is the operator of the online marketplace (“the operator”) a notice—

(a)     stating that, unless the operator secures the result mentioned in subsection (3), subsection (5) will apply, and

(b)     explaining the effect of subsection (5).

(3)     The result referred to in subsection (2)(a) is that P does not offer goods for sale through the online marketplace at any time between—

(a)     the end of such period as may be specified in the notice, and

(b)     the notice ceasing to have effect.

(4)     If the operator does not secure the result mentioned in subsection (3), subsection (5) applies.

(5)     The operator is jointly and severally liable

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