Patent ID: 7827079

Claim:
A method comprising: enabling at least one user of one or more users of the network-based marketplace having residences in countries requiring a value-added tax (VAT) to be charged to provide a VAT identifier, the VAT identifier indicating a VAT-exempt status of the at least one user; identifying a first point in time at which a request for a VAT-exempt status is received, the request comprising a country code and the VAT identifier; performing an initial verification check to determine that the country code matches a country of residence for the at least one user; confirming, at a second point in time, the VAT identifier of the at least one user is associated with the VAT-exempt status; recording VAT assessments on services rendered for the at least one user between the first point in time and the second point in time; selectively assessing, using one or more processors, the VAT to each of the one or more users of the network-based marketplace, the assessing based on the VAT identifier and the country of residence of each of the one or more users requiring the VAT for the services rendered; crediting at least one user for any VAT assessments that accrued between the first and second points in time; providing on-line account information to non-exempt and VAT-exempt users of the network-based marketplace service, the on-line account information for non-exempt users identifying VAT assessments for corresponding account entries; aggregating the VAT assessed to each of the one or more users by countries of residence; and generating a VAT report for each of the countries of residence based on the aggregated VATs.