European Union Freedom to apply reduced EU VAT rates on goods and services – unclear if the planned 2022 implementation date will go ahead 11 March 202077 views1 min read Source: Avalara Rate From 1 January 2021, online marketplaces that ‘facilitate’ cross-border sales of third-party sellers will become the ‘deemed supplier’ ECJ case C-94/19 (San Domenico Vetraria) – Judgment – Secondment of staff without markup is subject to VAT