Monetisation & Revenue
Value Added Tax
Also called: VAT, sales tax, GST
VAT is charged on the price a customer pays and handed to the tax authority by whoever made the sale. For a creator it shows up in three places: platform features like memberships, digital products sold direct, and physical merchandise.
Who accounts for it depends on where the sale happened. Some marketplaces are treated as the seller and deal with all of it for you, while a sale through your own checkout leaves the obligation sitting with you, and for digital goods the rate generally follows the buyer's country. Thresholds and rules change country by country and year by year, so this is a question for an accountant.