Marketplace platforms connect sellers and buyers across borders, payment methods, and tax regimes. As a result, they face increasing regulatory pressure—especially around seller reporting, e-invoicing, and tax transparency.
Lappa software helps marketplaces meet these obligations while keeping seller onboarding and operations scalable.

Below are practical examples of how L’Marketplace and L’Invoice are used in real-world marketplace scenarios.

L’Marketplace is a one-stop shop for tax reporting for the Platform industry

Use case example : Global marketplace connects service providers and customers.

Global marketplace connects service providers and customers. 

Needs : 

• Tax calculation for each Jurisdiction
• e-invoices for multiple Jurisdictions
• DAC7 and 1099K reports for payouts to customers 

A marketplace platform connects thousands of third-party sellers to customers in the EU and the United States. Sellers include:

• Natural persons
• Individual entrepreneurs
• Small businesses

Key Compliance Needs

To operate at scale and remain compliant, the marketplace must address the following requirements:

• Tax calculation per jurisdiction for each transaction
• E-invoicing compliance across multiple countries
• Regulatory reporting for seller payouts, including DAC7 (EU) and 1099-K (US)

Under current regulations, the marketplace is required to collect, aggregate, and report seller payout data to tax authorities.

Tax Calculation

The OMP Tax Rate API provides a centralized and configurable solution for marketplace facilitators to calculate the correct tax for each order based on jurisdictional rules.

Key capabilities include:

• Automated tax rate determination per country, state, or region
• Support for marketplace facilitator and deemed supplier scenarios
• Clear visibility into applied tax logic
• Detailed, transaction-level tax reporting

This allows the platform to streamline tax management while ensuring accuracy across all supported markets.

Marketplace Reporting

The OMP Reports API enables marketplaces to generate seller-level reports that clearly distinguish between:

• Orders where the marketplace acted as a deemed supplier and handled tax obligations
• Orders where the seller remains responsible for tax reporting

These reports provide sellers with transparency and the data they need to meet their own compliance obligations, while reducing operational and support overhead for the marketplace.

DAC7 reports

L’Marketplace  is used to fill out and submit DAC7 reports and form 1099-K (United States)

How L’Marketplace helps:

• Collects and validates seller data 
• Aggregates seller income per reporting period. Applies Jurisdiction specific  reporting logic and thresholds
• Generates country-compliant reports
• Prepares reports for submission to local tax authorities

Result:
The marketplace complies with marketplace obligations without building and maintaining a custom reporting solution. For US sellers receiving payments through the platform, the marketplace must issue Form 1099-K to both sellers and the IRS.

L’Invoice – PEPPOL e-Invoicing in Germany BIS Billing 3.0 & PINT

Use case: Marketplace facilitating business Merchants in Germany

A marketplace operates in Germany and needs to issue electronic invoices for Marketplace services to Merchants from Germany, where e-invoices for B2B are obligatory. In the PEPPOL network, Germany uses PEPPOL BIS Billing 3.0 and the PINT (PEPPOL International Invoice) specification, both aligned with EN 16931.

The marketplace must manage multiple invoicing flows:

• Seller → Buyer invoices
• Marketplace → Seller commission invoices

How L’Invoice helps:

• Generates PEPPOL-compliant invoices using BIS Billing 3.0 and PINT
• Maps marketplace transaction data to PEPPOL invoice requirements
• Sends invoices via certified PEPPOL Access Points
• Validates invoices before transmission
• Archives invoices in line with German retention rules

Example:
When a seller completes a transaction with a German buyer connected to the PEPPOL network, L’Invoice generates a BIS Billing 3.0 / PINT-compliant e-invoice and delivers it via PEPPOL. At the same time, the marketplace automatically issues a PEPPOL-compliant commission invoice to the seller.

Result:
The marketplace automatically issues a PEPPOL-compliant commission invoice to the seller. The marketplace meets German PEPPOL e-invoicing standards while sellers do not need to understand or manage PEPPOL technical specifications.

Why Lappa Is Built for Marketplaces

Marketplace platforms face unique challenges:

• Large volumes of third-party sellers
• Cross-border seller income reporting
• Multiple invoicing flows per transaction
• Increasing regulatory scrutiny

Lappa’s marketplace-ready architecture is designed to handle these challenges at scale.

Summary

• L’Marketplace automates indirect tax management for Marketplace facilitators
• L’Invoice supports PEPPOL e-invoicing for cross-border sales
• Together, they enable marketplace platforms to expand to new countries while staying compliant

Lappa helps marketplaces operate transparently and compliantly in an increasingly regulated global environment.