IMF Recommends GST Registration for Online Platforms Dealing with Local Consumers

IMF recommends sales tax registration of online digital platforms dealing with local consumers
Platforms controlling key elements of transactions should register for VAT and collect tax
Different types of platforms may be considered intermediaries
Description of platforms that should register and collect VAT provided
VAT registered businesses required to self-assess and remit VAT on purchases from non-resident vendors
Government departments and agents also required to self-assess and remit VAT on purchases
Penalty recommended for providing VAT registration number to evade tax
VAT registered businesses providing registration number for personal consumption purchases should be penalized

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.