V4.293 Zero-rating—online marketplaces deemed supply
This paragraph examines the zero-rating for deemed supplies made to online marketplaces.
Overview of zero-rating for online marketplaces deemed supply
A package of measures took effect from 1 January 2021 in relation to both imports in consignments of £135 or less and online marketplaces (OMPs). The cumulative effect of many of these measures is broadly summarised in V3.305.
One part of this package was the introduction of VATA 1994, s 5A which provides for potential deemed supplies of goods both to and by OMPs. This legislation
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