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The EU’s ViDA reforms, effective 1 July 2028, overhaul VAT rules for non-EU sellers, ending the special arrangement and requiring VAT to be paid at the point of sale.
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IOSS lets non-EU sellers simplify VAT on consignments under €150. From 2028, IOSS becomes mandatory or sellers must register in each EU country where goods are delivered.
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Non-EU sellers must appoint EU tax representatives if from non-cooperating countries, and customs agents may now share VAT liability under new joint and several liability rules.
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In force since 2023, DAC7 mandates platforms like Amazon and Airbnb to report seller identity, tax residency, and earnings to EU tax authorities to combat tax evasion and fraud.
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Platforms must now monitor seller compliance, match declared sales with import data, and face liability if misreporting occurs, tightening VAT enforcement for both EU and non-EU digital sellers.
Source: avask.com
