Online trading on platforms like Amazon and Vinted is ubiquitous: items are sold through dropshipping and transported from one country to another, often without direct involvement from the original seller. Selling from one’s own stock of second-hand items such as clothing or toys is also widespread. In this context, the EU Directive DAC7, which complements the existing European Directive 2011/16/EU, plays a central role.
Source: www.nedtax.nl