Tax and Compliance Challenges for Cross-Border E-Commerce:
Wayfair Rules, VAT and EU DAC7

Governments across the globe have imposed a range of indirect taxes and reporting requirements on businesses selling cross-border and on digital platforms that facilitate cross-border transactions.

This patchwork landscape could leave sellers unaware of the conditions under which they might trigger sales taxes in the U.S. and value-added or other taxes internationally.

This downloadable OnPoint – a summary of ready-to-use presentation slides – examines the 3 tax regimes, provides examples of the rules for e-commerce businesses, reviews the penalties of non-compliance, and more.

Topics include:

• State “Wayfair” Rules
• Indirect Tax and Compliance Issues
• Hazards of Wayfair Non-Compliance
• Value Added Taxation (VAT) of E-Commerce
• VAT Implications Selling to EU and Non-EU Countries
• Hazards of VAT Non-Compliance
• EU DAC7
• Future EU DAC7 Digital Platform News