One of the challenges that platform operators face is the complexity of the legal rules that they must comply with. In the near future, this complexity is going to increase, at least in the area of VAT. Next year, the E-commerce VAT Package will take effect, and one of its key elements is a new rule establishing the primary liability of online platforms that facilitate certain transactions. The introduction of this rule was prompted by the fact that third-country businesses selling goods to EU consumers via online marketplaces do not always meet their EU VAT compliance obligations and this leads to revenue shortfalls.
Source: kluwertaxblog.com
