European Union From 1 January 2021, online marketplaces that ‘facilitate’ cross-border sales of third-party sellers will become the ‘deemed supplier’ 11 March 202061 views1 min read Source: Avalara ECJ C-4/20 (ALTI)- Question – Does the joint liability of a customer for unpaid VAT by the supplier also include default interest? Freedom to apply reduced EU VAT rates on goods and services – unclear if the planned 2022 implementation date will go ahead