Title 9) Are intermediaries such as digital insurance agents (where the insurance agent provides the digital platform but the insurance policy is ultimately issued by the insurance company) classified as digital marketplace providers?
Description

No. If the insurance agent is using the platform for the business of selling policies, then it not liable to VAT on the digital market Place. Insurance is exempt from VAT under the VAT Act, 2013. However, if the agent pays for the insurance platform owned by a person in an export country (overseas), then yes, it will be deemed a digital service and VAT will apply.
Category VAT on Digital Marketplace Supply