Caution is advised against reading too closely such informal "guidelines" as you cited vs. the actual regulations that they're attempting to explain; the latter are legally binding, whereas the former are not. That said, the same guidelines you cited also state further down:
If you operate a digital platform through which third parties sell e-services you are liable to account for the VAT on those sales unless every one of the following conditions are met:
- the digital platform and everyone else involved in the supply must identify who the supplier is in their contractual arrangements
- the invoice, bill or sales receipt must identify that supplier and the service supplied
- the digital platform must not authorise the charge to the consumer
- the digital platform must not authorise the delivery
- the digital platform must not set the general terms and conditions of the sale
E-junkie satisfies all of those conditions. Regarding the last point, we do not set any general terms and conditions of any sale between you and your buyers; our Terms of Service only govern your own use of our service. Regarding the first point, our Terms of Service state that we are "not involved in any transaction between You and Your buyer", that "You are deemed to have a direct commercial relationship with each third party that purchases goods or services from or undertakes any other transaction with You", that we are "not acting as Your or any third party's agent in connection with the operation of E-junkie.com", and that "You are solely responsible for [...] determining, collecting and remitting to the appropriate authority all taxes (if any) arising from or related to such orders or transactions" -- all of which identify you as the party selling and supplying goods to your buyers, where you are only using E-junkie as a tool to facilitate that supply.
Regarding the other points, your chosen payment processor (e.g. PayPal) is responsible for authorizing any charges to the buyer; we are not involved in payment authorization at all. The payment processor also authorizes delivery of any digital goods purchased when they notify our system they have completed the buyer's payment to you. Any invoice, bill or sales receipt issued by your payment processor would identify you as the party receiving that payment for the goods/services ordered. Indeed, we never handle any actual payment funds from buyers at any point whatsoever; therefore, we have no way of withholding any such funds as VAT, nor do we have any way of billing/charging sellers to obtain funds with which we could conceivably remit VAT.
This ultimately comes down to the essential nature of the business relationships between the buyer, the seller, and the platform -- i.e., is the buyer purchasing from (paying) the platform or the seller, and is the seller supplying goods to the platform that in turn resells those goods to buyers (akin to a wholesaler-to-retailer relationship) or selling goods themselves for which the platform is merely an order-taking and/or delivery tool (akin to a cash-register manufacturer and/or parcel courier)? In the former cases, the platform is the supplier subject to accounting for VAT; in the latter cases, the seller is the supplier subject to accounting for VAT, and that latter is the scenario which characterizes E-junkie.