


Japan Consumption Tax low-value parcel threshold ends 2028

Swiss digital platform VAT deemed supplier on digital services consultation

UK budget – extend marketplace deemed supplier VAT obligations?

Netherlands consults on early 2028 ViDA Digital Platforms

Chile digital marketplaces VAT deemed supplier Oct 2025
Chile sets rules for when online marketplace takes on VAT obligations Chile is implementing new rules on deemed supplier for online marketplaces from 25 October 2025. This reflects global trend to switch the VAT collections from foreign sellers to their facilitating marketplace to combat VAT

EU mandatory marketplace deemed supplier back under consideration?
Previously dropped proposal to mandate Deemed Supplier Regime for marketplaces is back Following French calls to harmonise digital interface’s liabilities for non-EU sellers (see below), the European Commission may be reconsidering imposing the Deemed Supplier Regime for marketplaces. It is believed to view this change

Switzerland marketplace VAT deemed supplier 2025
January 2025 platforms responsible for VAT collections for e-commerce goods of their third-party sellers has launched on 9 July 2024 a public consultation on its plan to impose Switzerland to on digital platforms for goods. The consultation completes on August 2024. From 1 January 2025,

Vietnam digital platform VAT deemed supplier
E-commerce platforms may have to collect VAT on behalf of their sellers The General Department of Taxation is considering imposing VAT collection obligations – deemed supplier – on online marketplaces. This would require them to act as the VAT reporter instead of their third-party sellers

Platform VAT deemed supplier policy peaked?
Operational challenges & market risks mean we may see retreat from full liability, deemed supplier VAT obligations for marketplaces The introduction of deemed supplier VAT obligations for online marketplaces has created a range of challenges for both the platforms themselves and the wider ecosystem of