Zero VAT Rate Items Vs Deemed Supply

Hi, I have 1 question. Is the Zero-Rated VAT as mentioned in DEEMED SUPPLY different than ZERO VAT RATES as mentioned for GOODS AND SERVICES? *DEEMED SUPPLY https://www.gov.uk/guidance/vat-and-overseas-goods-sold-to-customers-in-the-uk-using-online-marketplaces The overseas seller will remain liable for any import VAT and Customs Duty when the goods are first imported into the UK. When the goods are sold to the customer, the overseas seller will be considered to have made a zero-rated supply of the goods to the online marketplace, known as a ‘deemed supply’. The overseas seller does not have to issue invoices to the online marketplace for deemed supplies that are considered to be zero-rated.* *VAT RATES FOR GOODS AND SERVICES https://www.gov.uk/vat-rates Zero rate 0% Zero-rated goods and services, eg most food and children’s clothes* Thanks

Hi 
The deemed supply that an overseas supplier will make to the marketplace is no different to the Zero rate supply of goods,for example printed matter or childrens clothes.
The reason for the deemed supply is that it allows the overseas supplier to be able to register for VAT in order to reclaim the import VAT as input tax even though the overseas trader is not actually making taxable supplies.
Thank you.

i have a question please : for deemed supply amazon collect and pay vat to HMRC, so do we need to include all orders or just B2B orders with our own vat and rate on the quarterly filing

Hi,

You would populate box 6 of your VAT return with any supplies you are making. This would include any deemed supplies you are making to the marketplace.

Thank you.