Liability determination requires Vertex for Marketplaces. It is available for physical line items (by default, all line items are treated as physical) and is automatically applied in supported countries.

Request

Here are the request fields:

Field	Value	Notes
`customer.destination.country`	One of the supported countries: any European Union country or `AU`, `CH`, `GB`, `MY`, `NO`, `NZ`, or `SG`.	Required to trigger liability determination. Liability determination is not triggered for unsupported countries. For liability determination, this field is used as the ship-to address to determine whether the transaction is domestic, cross-border, or another applicable transaction type.
`customer.taxRegistrations\[\]`	A `taxRegistrations` with `VAT Registration` or no `taxRegistrationType`.	If provided and valid (`validationResult.isValid` is `true` or tax number validation was not triggered), the entries are used to determine whether to classify the transaction as B2B instead of the default B2C classification. This changes the liability rules applied.
`lineItems[]`	At least one `lineItems`.	Nested lines are not considered, even if the request does not explicitly reject them.
`lineItems[].consignmentId`	A string identifier. Lines in the same consignment should have the same value.	By default, all lines with the same seller and `physicalOrigin` belong to the same consignment.
`lineItems[].extendedPrice`	A value greater than or equal to zero.	Required unless `unitPrice` and, optionally, `quantity` are provided.
`lineItems[].modeOfTransport`	A `4` or `5` to indicate air or postal shipment.	Use for Singapore liability determination.
`lineItems[].quantity.value`	—	See `extendedPrice`.
`lineItems[].product.value`	A product taxability driver code.	Tax liability determination is currently available only for physical goods. If a specific tax driver code is configured to represent digital goods—or if all line items are configured as digital goods by default and exceptions are configured for physical line items—this field may change how the `lineItem` is treated and enable or disable liability determination.
`lineItems[].product.productClass`	A product class taxability driver code.	See `lineItems[].product.value`.
`lineItems[].unitPrice`	A value greater than zero.	See `extendedPrice`.
`seller.administrativeOrigin`	The Address object from Vertex O Series Cloud.	If provided, this field is used to determine whether the seller is located within the relevant region during liability determination.
`seller.physicalOrigin`	The Address object from Vertex O Series Cloud.	Used as the ship-from address in liability determination rules.
`seller.taxRegistrations[]`	Any number of entries with `isoCountryCode` and `VAT Registration` or no `taxRegistrationType`. Entries with Import One-Stop Shop or Union Scheme as the `taxRegistrationType` can also be provided.	Used during liability determination to check whether the seller is registered in a particular region or country. Liability determination does not look up taxpayer setup in Vertex O Series Cloud. You must provide all registration information in the request.

Marketplace taxpayer identifiers

The seller provided in the request that triggers liability determination is used as the seller taxpayer in the three-party sale. Configure them on the Vertex for Marketplaces platform.

You cannot specify marketplace details in the request.

Response

The following fields are set on DESTINATION taxes when liability determination is executed:

Field	Value	Notes
`data.lineItems.taxes[].taxLiabilityOwner`	The party liable for remitting the tax. This field applies only to the supply side. Possible values are `MARKETPLACE`, `SELLER`, `BUYER`, and `NONE`.	—
`data.lineItems.taxes[].taxLiabilityRule`	The applied liability rule identifier.	—
`data.lineItems[].seller`	If liability shifts from the seller to the marketplace, the object at the `lineItems` level is modified to include the marketplace identifiers (`company`, `division`, and `department`) used in the call to Vertex O Series Cloud.	—

Applying liability determination may affect the calculated tax rates.

Example

Minimal request triggering liability determination:

{
    "customer": {
        "destination": {
            "country": "PL"
        }
    },
    "currency": {
        "isoCurrencyCodeAlpha": "EUR"
    },
    "lineItems": [
        {
            "extendedPrice": 100
        }
    ],
    "saleMessageType": "QUOTATION",
    "seller": {
        "company": "test_seller",
        "taxRegistrations": [
            {
                "isoCountryCode": "PL"
            }
        ]
    },
    "transactionType": "SALE"
}

Response:

{
    "data": {
        ...
        "lineItems": [
            {
                ...
                // modified seller object on the line level
                "seller": {
                    // pre-configured identifiers used
                    // when liability is on marketplace,
                    // visible in the response
                    "company": "ROOT",
                    "division": "marketplace_eu",
                    "department": "test_account"
                    "taxRegistrations": []
                },
                "taxes": [
                    {
                        // liability results
                        "taxLiabilityOwner": "MARKETPLACE",
                        "taxLiabilityRule": "physical-shipment-into-EU-goods-below-150-eur-with-ioss-non-EU-supplier",
                    }
                ],
                ...
            }
        ],
        ...
    },
    ...
}