Hi. I am trying to find out if there is a requirement to add VAT to the selling price of second hand goods on an online marketplace. Essentially sellers will load products for sale. If a buyer is keen to purchase, they will pay the purchase price plus service fee to the platform. The platform will hold the funds until the buyer receives the goods. Once received, funds will be released to the seller. The question is, does the platform have to add VAT to the selling price captured by the seller? Any help will be greatly appreciated.