What this domain asks
The determination of when a marketplace, digital platform, or merchant-of-record is treated as supplier, facilitator, collector, reporter, or transaction party and how responsibilities divide with the underlying seller.
The domain should retain its own evidence, decision owner, materiality criteria, exception path, and consequence even when it shares organization identity, workflow, or technology with adjacent domains. Aggregation can support oversight; it should not erase the evidence behind different risks or operating outcomes.
Buyer questions
- Which legal entity controls the sale, payment, fulfillment, terms, refunds, and customer relationship?
- Which jurisdictions impose marketplace, deemed-supplier, reporting, or notification duties?
- How are direct and facilitated sales separated in nexus and returns?
- Which party issues the legal invoice and owns the registration?
- How are seller evidence and platform reports reconciled?
- What changes when the commercial model or channel changes?
Mapped workflows
Marketplace Platform And Deemed-Supplier Logic
A demonstration should show the trigger, source, accountable role, decision, exception, evidence, and downstream handoff for marketplace platform and deemed-supplier logic within this domain.
Jurisdiction Registration And Nexus Monitoring
A demonstration should show the trigger, source, accountable role, decision, exception, evidence, and downstream handoff for jurisdiction registration and nexus monitoring within this domain.
Sales And Use Tax Determination
A demonstration should show the trigger, source, accountable role, decision, exception, evidence, and downstream handoff for sales and use tax determination within this domain.
VAT And GST Determination
A demonstration should show the trigger, source, accountable role, decision, exception, evidence, and downstream handoff for VAT and GST determination within this domain.
Tax Registration And Account Administration
A demonstration should show the trigger, source, accountable role, decision, exception, evidence, and downstream handoff for tax registration and account administration within this domain.
Returns Preparation Filing And Remittance Support
A demonstration should show the trigger, source, accountable role, decision, exception, evidence, and downstream handoff for returns preparation filing and remittance support within this domain.
Audit Trail Document Archive And Evidence Export
A demonstration should show the trigger, source, accountable role, decision, exception, evidence, and downstream handoff for audit trail document archive and evidence export within this domain.
Authority context
EU ViDA
ViDA modernizes EU VAT through phased digital reporting based on e-invoicing, platform-economy measures, and single VAT registration reforms. The package uses several dates rather than one universal compliance deadline.
OECD VAT/GST Guidelines
The Guidelines provide internationally agreed principles for applying VAT or GST to cross-border trade, including neutrality and destination-based taxation. They do not replace domestic place-of-supply, registration, invoice, return, or recovery rules.
Wayfair
Wayfair removed the federal constitutional requirement for a seller to have physical presence before a state may require sales-tax collection. Sellers must still analyze each state's enacted thresholds, sourcing, included sales, marketplace rules, dates, and administrative guidance.
Texas remote-seller rules
Texas guidance describes safe-harbor, registration, single-local-rate, marketplace, sourcing, and filing considerations for remote sellers. The taxpayer's sales, channels, locations, products, and dates determine the actual result.
Canada digital-economy GST/HST
Canada's digital-economy measures address nonresident digital suppliers, platform operators, qualifying goods, and short-term accommodation through simplified and normal GST/HST regimes. Several tests can apply to one business.
Relevant operating models
- Enterprise Global Indirect-Tax Platform
- Sales-Tax Automation And Filing Service
- Digital-Commerce Tax And Merchant-Of-Record Platform
- Global VAT Registration And Managed-Compliance Platform
Evidence boundary
Indirect Tax Monitor provides independent market and authority research, not entity-specific tax, accounting, legal, filing, registration, or implementation advice. Technology can apply configured rules, exchange structured documents, and preserve evidence; it does not determine a taxpayer's obligations without complete facts and qualified judgment. A provider's documented capability can identify a research candidate but cannot establish buyer-specific adequacy for this domain.