The Proposal would expand this obligation to require VAT to be withheld and remitted on transactions in which the seller is a nonresident. The intermediary platform would then also be required to issue the invoice upon the user’s request. Currently, intermediaries involved in the sale of used goods do not have to register, collect and report VAT. The Proposal would eliminate the exclusion for intermediaries involved in the sale of used goods and require them to comply with all of the VAT obligations.
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