# Marketplace liability type

Source: https://developer.avalara.com/vat-marketplace/certification-requirements/marketplace-liability-type/

**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.

[![Closed](https://avalara-devdocs-prod.mcoutput.com/vat-marketplace/Skins/Default/Stylesheets/Images/transparent.gif)View example](javascript:void\(0\);)

```
"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"      }    ]  ]] 
```