The regulations say:
The Model Rules define goods as “any tangible property” and a tangible object is one that can be touched. Consequently, the sale of any goods which are intangible, such as rights or vouchers, do not fall within the definition and are not in scope of the rules. This will also include the sale of items, such as online tickets, which are intangible but could be printed out as they are essentially intangible in nature.
However, where a voucher entitles a user to redeem goods or services that fall within the definition of a Relevant Activity, the sale or issue of that voucher reflects the commitment of a Seller to provide that activity and does not change the nature of the goods/services provided.
The voucher should therefore be treated as the provision of that Relevant Activity. This remains the case even if the voucher is not subsequently redeemed for the underlying Relevant Activity.
This mainly refers to marketplace type websites and apps. Any such site where third party individuals and small businesses can not just list the items they want to sell, but execute the full sale of the goods. Auction sites as well as marketplaces are in scope for this.
If you are platform merely selling your own goods and not allowing third parties to do so in any way, then you are not in scope.
