On July 1, 2021, after a six-month delay, the 27 member states of the European Union (EU) will introduce significant changes to the value-added tax (VAT) obligations for business-to-consumer (B2C) e-commerce sellers who sell directly to EU-based consumers.
Marketplaces that provide fulfillment and delivery services will also be impacted. Much like the rules in the United States, they will now be responsible for VAT on sales made through their platforms.
Source MossAdams