The Chancellor, John Healey, confirms in his Budget statement that online platforms such as Amazon and eBay will collect VAT directly from their sellers. The measure had been reported by The Times before the Budget.
The money helps pay for business rates cuts. Healey raises the threshold at which small firms start paying business rates from £12,000 to £18,000, City AM reports.
"That means, for 70,000 more businesses, I'm not just cutting their rates, I'm taking them out of paying business rates altogether"
Healey said this means half of shops, restaurants and gyms will now pay no business rates at all. His figure of 70,000 businesses has not been independently checked.
Other businesses in these sectors get a real-terms rates freeze for two years, according to PA.
"For all other businesses in these sectors, I will freeze their rates in real terms so that none face an above-inflation rise for two years."
The package is also funded by raising machine games duty from 20% to 25%. City AM reports that betting firms had feared a rise to 40%.
Earlier reports put the yield from the marketplace VAT measure at about £1bn. That figure has not been independently checked.