How the mandate affects this sector specifically
Consumer sales are B2C and excluded, but the wholesale side, platform commissions, marketing services and supplier purchases are all in scope. Businesses with both channels have to route each correctly.
The practical next step
Confirm your point-of-sale and store platform can separate B2B from B2C at the point of issue. Sending a consumer sale through the system is not a violation, but it adds cost and noise for nothing.
This page is general guidance for the retail and e-commerce sector and does not replace tax advice specific to your business. The deadlines and scope (B2B/B2G) are federal, from the Ministry of Finance.
Last updated: 2026-08-30 — our methodology
Last updated: 2026-08-30 — our methodology