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Reseller & Deemed Supplier goods in VAT Advisor

Watch VAT Advisor model deemed supplier B2C & B2B VAT

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Deemed supplier or reseller B2C and B2B transactions require careful modelling to determine correct division of invoicing and VAT obligations between a seller, reseller or marketplace

The EU, UK, Norway, Australia, Singapore and many countries globally now switch VAT collection obligations to digital interfaces or marketplaces on B2C sales of goods. This means two transactions for VAT purposes are required: an exempt sale from the seller to the marketplace; and then local VAT charge by the marketplace to the consumer. And intermediaries and resellers of cross-border B2B goods transactions face similar tricky rules.

VAT Advisor can instantly model this to all parties can understand their obligations. And, via our VAT Engine, the same logic can quickly be integrated into your marketplace, ERP or similar invoicing systems.

Solving import VAT challenges with VATCalc

VATCalc covers all of the above requirements, whether on-screen (VAT Advisor and VAT Auditor), via an API call to our tax engine (VAT Calculator), or by posting the invoice to the correct VAT return box (VAT Filer):

  • Full VAT calculation for invoices and all parties, including any shipping, insurance and duties;
  • Calculations based on whose responsible for the transport, with the option to use INCOTERMS;
  • For B2C, what invoicing mentioning must the marketplace use and how to complete their return;
  • For B2B, can the triangulation simplification be used;
  • Cites legislation articles relied upon for the conclusions, both EU VAT Directive and local national legislation; and
  • Once you are happy and ‘commit’ the transaction, VATCalc can include the transactions in all the relevant VAT return within the same software. But this is just an option: you can use Advisor or Calculator separately.


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