Marketplace Facilitator Tax Collection
Duties & taxes
PL: Platforma marketplace jako poborca podatkowy | DE: Marktplatz als Steuereinzieher
Definition
Since 1 July 2021, marketplace platforms (deemed suppliers) like Amazon, AliExpress must collect and remit VAT on B2C sales to the EU in two cases: (1) sales of goods up to EUR 150 from third countries, (2) sales of goods already in the EU by third-country sellers.