- Online sale of goods is split into online retail sale and marketplace.
- For online retail sale, VAT may be treated like trading goods: no extra VAT if sold at the same rate as purchase, with proof of purchase kept; 7.5% trade VAT or 15% standard VAT may apply, and Mushak 4.3 is not required.
- Exempt goods can be sold without VAT where applicable.
- There is a legal inconsistency: online retail sale is described as both trading goods and a service, creating confusion over whether 7.5% or 15% VAT should apply.
- For marketplaces, 15% VAT applies only on service fees/commission, regardless of the goods’ VAT status, and buyer/seller transaction details must be disclosed if required by the VAT authority.
Source: assets.kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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