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Home / De-Voil /Part V6 Business by business /Division V6.1 Special situations /Online marketplaces / V6.314 Online marketplaces—joint and several liability

V6.314 Online marketplaces—joint and several liability

Part V6 Business by business

V6.314 Online marketplaces—joint and several liability

The concept of an online marketplace (OMP) is important in VAT because OMPs are subject to several unique VAT obligations. For VAT purposes, an OMP is:

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V3.133 Tax point—receipt of a payment

V3.555 Retailers' requirement to issue VAT invoices

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V3.533 Margin scheme—the auctioneers' scheme

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