1) In cases where the Agreement provides that a Taxable Customer is obligated to pay Tax on a Supply received from a non-resident Supplier, Tax shall be paid by way of the Reverse Charge Mechanism. The Taxable Customer must report the Output Tax on the Supply and any Input Tax (to the extent that the Customer can benefit from Input VAT deduction) in the Tax Return for that Tax Period.
2) In cases where electronically supplied services are supplied in the Kingdom through an online interface or portal acting as intermediary for a non-resident Supplier, the operator of the interface or portal is presumed to purchase the services from the non-resident Supplier and to Supply those same services in his own name for the purposes of the Law and these Regulations. The operator of the interface or portal is liable to pay Tax on any such Supply, subject to the third paragraph of this article.
3) The presumption in the second paragraph of this article does not apply in cases where both of the following conditions apply:
a) the non-resident Supplier is expressly indicated as the Supplier during the online sale process, in the contractual arrangements between the parties, and on the invoice or receipt issued by the operator of the interface or portal,
b) the operator of the interface or portal does not authorise charging the Customer for the delivery of the services or the delivery itself, or set the general terms and conditions of the Supply.
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