The words “sell or provide services, goods, or other property” have been changed to “sell goods or provide services.” The new definition is clear and leaves no room for confusion about how to use it.
The Act has made it so that reverse VAT doesn’t apply to sales made on a digital marketplace or over the internet or an electronic network (VAT on imported services). This is a big relief for people who import goods from digital marketplaces because they no longer have to keep track of the VAT on imported digital services.
Source: GVC
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