Marketplaces & platforms

Marketplaces, platform roles and fees

Separate seller, intermediary, deemed supplier and fee treatment.

A platform may be a technical storefront, intermediary, payment processor, invoice issuer or in certain cases a deemed supplier. Brand alone does not determine the role; contract and transaction facts do.

Customer sale

Check who contracts with the customer, sets price, supplies goods or services and collects tax.

Platform fee

Commission, subscription, advertising, fulfilment and payment fees are separate B2B services. A foreign platform fee may be reverse charged depending on service and recipient.

Settlement data

Gross sale, refund, tax, platform deduction and payout must be imported separately. Net payout is not sales revenue by itself.