- EU VAT in the Digital Age drops proposal to extend VAT deemed supplier obligations on facilitating marketplaces
- Marketplaces are no longer responsible for their EU-resident sellers’ B2C goods transactions
- The European Commission will report on the effectiveness of these measures by 1 July 2032
- The switching of VAT obligations from sellers to marketplaces would have reduced admin burdens
- Marketplaces are currently responsible for VAT collections on non-EU sellers’ sales within the EU
- This scenario is being extended to EU sellers’ transactions from 2025, leading to additional VAT obligations and OSS record keeping obligations.
Source: vatcalc.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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