Online MarketPlace Tax Laws Around the World

• Australia: Electronic distribution platforms (EDPs) collect GST on sales to Australian consumers, excluding advertising and delivery services.
• Canada: Operators charge GST/HST on qualifying goods sold by non-registered vendors.
• European Union: Electronic interfaces handle VAT if deemed supplier; responsible for VAT records otherwise.
• Chile: Platforms manage VAT if sellers are non-compliant; report and verify compliance biannually.
• India: E-commerce operators collect TCS under GST; vendors manage GST on sales.
• Indonesia: Platforms may collect VAT on digital sales; report vendor transactions to tax authorities.
• Mexico: Intermediaries withhold VAT on goods sales; require seller declarations for compliance.
• New Zealand: Marketplaces manage GST if registered and goods meet criteria; vendors handle otherwise.
• Thailand: Electronic platforms register for VAT if sales exceed threshold; liable if facilitating service transactions.
• United Kingdom: Online marketplaces collect VAT on goods sold to UK customers; rules vary for imports.
• United States: Marketplace facilitators collect and remit sales tax based on state-specific thresholds and rules.

Source: www.quadernio.io

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