A practical guide for small merchants selling cross-border. Selling into the EU sounds simple. Until it isn’t. Merchants quickly encounter:
- - VAT removal and destination VAT rules
- - The €150 IOSS threshold & Intrinsic value confusion
- - Customs duty calculations
- - Tax on shipping differences by country
- - Shipments held at customs
- - Customers charged at delivery
- - Registration, reporting and representation requirements
At that point, most small businesses think: “Do I need a tax team to do this properly?” The answer is no. But you do need the right infrastructure: ePAL.