[F177EDisplay of VAT registration numbersU.K.
(1)This section applies where a person (“P”) offers, or proposes to offer, goods for sale through an online marketplace.
(2)The operator of the online marketplace must take reasonable steps to check that—
(a)any number provided to the operator (by P or another person) as P's VAT registration number is valid, and
(b)any number displayed on the online marketplace as P's VAT registration number (under subsection (3) or otherwise) is valid.
(3)If a number is provided to the operator (by P or another person) as P's VAT registration number and the number is valid, the operator must secure that it is displayed on the online marketplace as P's VAT registration number no later than the time mentioned in subsection (4).
(4)The time is—
(a)the end of the period of 10 days beginning with the day on which the operator is provided with the number, or
(b)if the number is provided before P offers goods for sale through the online marketplace, the later of—
(i)the end of the period in paragraph (a), and
(ii)the end of the day on which P first offers goods for sale through the online marketplace.
(5)If the operator becomes aware that a number displayed on the online marketplace as P's VAT registration number (under subsection (3) or otherwise) is not valid, the operator must secure that it is removed from the online marketplace before the end of the relevant period.
(6)The relevant period is the period of 10 days beginning with the day on which the operator first became aware that the number was not valid.
(7)A number is provided or displayed as P's VAT registration number only if it is provided or displayed in connection with P offering, or proposing to offer, goods for sale through the online marketplace.
(8)A number provided or displayed as P's VAT registration number is valid only if—
(a)P is registered under this Act, and
(b)the number is P's VAT registration number.
(9)In this section—
F2...
“VAT registration number” means the number allocated by the Commissioners to a person registered under this Act.]
Textual Amendments
F1S. 77E inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 38(8)
F2Words in s. 77E(9) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 12 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9