A distributor carries out activities for a Multi-Level Marketing organization (hereinafter: MLM). The activities consist of the purchase and sale, as an independent distributor, of perfumes and cosmetics of the MLM. Within the MLM business model, services or products are sold through a tiered system of representatives or distributors. The distributor receives direct points when he registers someone for her own team and indirect points when a sub-distributor registers someone for her sub-team. Following an audit, the inspector imposes VAT additional assessments on the distributor.
Source: btwplaza.nl
