Deemed Supplier
Legal status whereby an online platform is considered the seller and liable for duties and VAT.
Deemed Supplier
The status of deemed supplier (deemed supplier) is a legal mechanism by which an online sales platform is considered to have itself purchased and then resold the goods it facilitates, thus becoming liable for VAT and, ultimately, customs duties.
Current VAT framework
Since July 1, 2021, marketplaces are considered presumed suppliers for distance sales of imported goods with a value ≤ 150 EUR (IOSS regime), and for sales of goods in the EU by sellers not established in the EU.
Extension with customs reform
The EU customs reform (2025) considerably extends this status: platforms become deemed importers, responsible for payment of customs duties, product conformity (CE marking, EUDR, etc.) and compliance with bans/restrictions.
Affected platforms
All marketplaces facilitating remote sales of goods imported from third countries: Amazon, AliExpress, Temu, Shein, Wish, eBay, etc.
Business impact
This mechanism aims to make platforms more responsible and put an end to the direct seller-consumer sales model which largely escaped customs controls.