Types of Intermediation for VAT Purposes

Sammanfattning: For the correct application of the VAT rules concerning the activity of intermediaries, it is necessary to establish whether there is an intermediary and whether it is acting as a disclosed or an undisclosed agent or facilitating a supply of goods or services. This may be challenging due to the variety of forms of commercial relationships alongside the lack of guidance on the interpretation and implementation of the relevant VAT rules and rapidly changing case law. This thesis aims to perform a comprehensive analysis of the issues of the establishment of intermediaries and the differentiation between their types. It analyzes the conceptual framework of the VAT regulation of the transactions involving undisclosed and disclosed agents and systematises lex specialis provided by the VAT Directive. Further, it examines the identifying criteria for undisclosed and disclosed agents as well as platforms falling within Article 14a of the VAT Directive coming into force on July 1, 2021. Namely, such criteria are “acting on behalf of the principal”, “acting in its own name” or “acting in the name of the principal”, “taking part” in a supply, and “facilitating” a supply. The analysis is conducted in light of the relevant provisions of the VAT Directive, case law and legal literature.