Marketplace Deemed Supplier Rules — When the Platform Owes the VAT or GST
How marketplace deemed-supplier rules make an online platform, not the seller, liable for VAT or GST — the EU Article 14a mechanism since 1 July 2021, the 2027 ViDA change to the customer group, the 2028–2030 accommodation and transport rule, and how the UK, Australia, Canada, New Zealand, Singapore and others apply it.