means a person who facilitates the supply of electronic services supplied by the electronic services supplier and who is responsible for issuing the invoices and collecting payment for the
supply;
[Definition inserted by section 8(1)(b) of Notice No.18 of 2019, GG 42171, dated 17 January 2019 (Rates and Monetary Amounts and Revenue Laws Act (Act 21 of 2018) - effective 1 April 2019]