Following the rise of tax laws for e-commerce platforms, we’ve created a comprehensive list of every country and jurisdiction in the world where online marketplaces have tax obligations.

This is a supplement to our ongoing, up-to-date report on digital tax laws around the world that affect online sellers and digital entrepreneurs.

The tax requirements for e-commerce platforms can range from detailed reporting obligations to liability for actually collecting and remitting the consumption tax on B2C sales made through the platform.

Each country’s definition might be slightly different, so if you’re curious whether tax laws apply to your platform or the marketplaces where you sell, please always double check with local authorities or a tax professional.

In Australia an online marketplace is called an electronic distribution platform (EDP), and they are responsible for collecting GST on sales to Australian consumers.

EDPs are defined as “a service that’s delivered by electronic communication (such as a website)”, which allows vendors to make sales of low-value imported goods and/or digital products and services.

If you are a distribution platform operator, you’re required to charge and collect the GST/HST on the supply of qualifying goods that are sold through your platform by vendors who are not registered for GST/HST.

For vendors: If you are already registered under the normal GST/HST regime, then you are required to charge and collect the tax on your transactions, even if those sales are made via a distribution platform! As an online seller, learn more about Canada’s GST/HST for e-commerce and digital products.

Following the rise of tax laws for e-commerce platforms, we’ve created a comprehensive list of every country and jurisdiction in the world where online marketplaces have tax obligations.

This is a supplement to our ongoing, up-to-date report on digital tax laws around the world that affect online sellers and digital entrepreneurs.

The tax requirements for e-commerce platforms can range from detailed reporting obligations to liability for actually collecting and remitting the consumption tax on B2C sales made through the platform.

Each country’s definition might be slightly different, so if you’re curious whether tax laws apply to your platform or the marketplaces where you sell, please always double check with local authorities or a tax professional.

In Australia an online marketplace is called an electronic distribution platform (EDP), and they are responsible for collecting GST on sales to Australian consumers.

EDPs are defined as “a service that’s delivered by electronic communication (such as a website)”, which allows vendors to make sales of low-value imported goods and/or digital products and services.

If you are a distribution platform operator, you’re required to charge and collect the GST/HST on the supply of qualifying goods that are sold through your platform by vendors who are not registered for GST/HST.

For vendors: If you are already registered under the normal GST/HST regime, then you are required to charge and collect the tax on your transactions, even if those sales are made via a distribution platform! As an online seller, learn more about Canada’s GST/HST for e-commerce and digital products.