# Marketplace liability type

Source: https://developer.avalara.com/avatax-for-vat/whv1927487267313/

# Marketplace liability type

Understand the marketplaceLiabilityType field and its role in identifying tax responsibility in transactions.

This topic is specific to the VAT marketplace solution.

**Element type:** Suggested

**Endpoints/models used:** [LineItemModel](https://developer.avalara.com/api-reference/avatax/rest/v2/models/LineItemModel/)

The `marketplaceLiabilityType` field provides a way for marketplaces to identify who pays taxes on a transaction. Accepted values are `Seller` and `Marketplace`.

Consider the following before deciding whether to include this field in your integration:

-   Marketplace liability is ideally used for handling aggregated data where the data originally came from a marketplace and where the marketplace determined they’re responsible for paying tax.

-   This field isn't needed when the marketplace is directly calculating VAT.

**Example**

```
"lines": [
  {
    "number": "1",
    "amount": "50.0",
    "taxCode": "P000000",
    "itemCode": "Yarn",
    "description": "green wool",
    "businessIdentificationNo": "",
    "merchantSellerIdentifier": "M6462",
    "marketplaceLiabilityType": "Seller",
    "originationSite": "S1Marketplace",
    "parameters": [
      {
        "name": "MerchantEstablishmentCountry",
        "value": "AT"
      },
      {
        "name": "MerchantName",
        "value": "Merchant Company Name LLC"
      },
      {
        "name": "MerchantVatId",
        "value": "ATU12233456"
      }
    ]
  ]
]
```