歐洲VAT

The EU requires member states to transpose DAC7 into national law by December 31, 2022, for implementation as of January 1, 2023, and to complete the first data reporting by January 31, 2024.
Amazon has recently posted a notice on its seller backend asking European sellers to provide information by October 1, 2023 regarding compliance with the Administrative Cooperation Directive.

The announcement is as follows
Amazon says that if your company is EU-domiciled and has generated sales of not less than (and including) €2,000 or closed 30 or more order transactions this year, then it has until October 1, 2023 to provide the information required by the Directive on Administrative Cooperation - Seventh Amendment (DAC7).
If the seller does not submit the required information within 60 days of the first notification, Amazon may deactivate your account and withhold your funds until the seller has provided the required information and the information has been verified against the database.

What is the DAC7 command?
DAC7 is called the Administrative Cooperation Directive (Revision 7) to extend EU tax transparency rules to digital platforms. Online shopping centers (such as Amazon and ebay) are required to collect, validate and report VAT, tax data and financial data of their sales partners residing in the EU. This information will be handed over automatically by the member states, which will not only allow the national authorities to determine the taxable situation, but will also reduce the administrative burden on the platform, which will help member states to better combat tax evasion. The exchange of information will enable the EU member states to obtain complete information on the sellers of digital platforms and improve the efficiency of the tax authorities in the administration of income tax and value added tax.
Therefore, regardless of the platform on which the seller sells their products, as long as they meet the requirements of the Directive validation, they must report and complete the validation before the deadline.

Who needs to perform 'DAC7' command validation?
If you have any of the following, then you will be affected:
    Your company is established in any of the EU countries (regardless of the mall where you sell your goods); and
    Sales of €2,000 or more and 30 or more transactions in the current or subsequent calendar year.

How sellers should respond
As required by regulation, Amazon will begin deactivating non-compliant accounts as of October 1, 2023, and the sellers involved must complete the compliance requirements before then.
Eligible sellers will need to take the following steps:
(1) Reporting Information
By October 1, 2023, or within 60 days of receiving the first notice from Amazon, sellers will need to add the missing information and confirm the existing information on the Amazon Seller Platform.
Under the DAC7 Directive, e-commerce platforms are required to collect and report detailed information on the following areas:
Seller's Identifying Information:
 -The seller is an individual: name, address, taxpayer identification number, VAT identification number (if any), date of birth, etc;
 -The seller is a business entity: name of the business, address, taxpayer identification number, VAT identification number (if any), business registration number, permanent establishment within the EU for the purpose of carrying out the relevant activities, etc;
 -Report the Member State in which the seller is a resident;
 -The name of the seller's payment account and the name of the account holder;
 -The seller's total number of transactions, the number of transactions per quarter;
 -Quarterly commissions and tax withholdings received by the platform operator;
 -For sellers offering real estate for lease, information such as the address of the real estate, registration number, term of the lease, and form of the lease is also required.
(2) Information on
When making changes to the added data, be sure to reconfirm all data and report.
Note: In the third quarter of 2023, Amazon will provide links for uploading missing information and confirming existing information.
The EU's Administrative Cooperation Directive is also aimed at eliminating tax loopholes for commercial activities on digital platforms in order to protect national tax revenues, and the DAC7 regulation requires that failure to comply with DAC7 may result in the closure of the store and fines. It is therefore incumbent upon sellers to ensure that the information they provide is accurate, complete and in accordance with the legal requirements of the EU member states.