Merchant of record
The merchant of record is whoever sells before the law and answers for the sale. The content can belong to someone else. On OnBio, OnBio is the merchant of record for courses, downloads and other digital products. It charges the tax of the buyer's country, issues their invoice and declares it.
Legal basis
The presumption that the platform supplies the electronic service is set by article 9a of Implementing Regulation (EU) 282/2011. In Spain it is included in Law 37/1992 on VAT.
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