Cross-border tax guides
Find sales-tax, VAT, GST, SST, marketplace, FBA, and low-value import guidance by market and transaction flow. Each guide includes sources and an update date.
US sales tax, marketplaces, and FBA
US Sales Tax Nexus for Cross-Border Sellers: Economic Nexus Thresholds by StateAfter South Dakota v. Wayfair (2018), 45 states + DC have economic nexus laws. Thresholds range from (commercial quote — verify with provider)K-(commercial quote — verify with provider)K in sales or 1-200 transactions. Amazon FBA creates physical nexus in warehouse states.2026-08-17US economic nexus thresholds by state (2026)A state-by-state reference of US sales tax economic nexus thresholds for remote and cross-border sellers, covering the $100k states, the $500k states, and the disappearing 200-transaction test.2026-07-08US sales tax for non-US (overseas) sellers (2026)Do overseas sellers owe US sales tax? Economic nexus is based on where your customers are, not where your company is. What changes when you are based outside the US.2026-07-08Do Amazon FBA sellers have to collect US sales tax? (2026)Whether FBA sellers owe US sales tax, how marketplace facilitator laws cover Amazon sales, and when FBA inventory creates nexus.2026-07-08Do TikTok Shop sellers owe US sales tax? (2026)How US sales tax works for TikTok Shop sellers: what the platform collects under marketplace facilitator law, what still sits with the seller, and when warehoused inventory changes the position.2026-07-08
UK and EU VAT, IOSS, and imports
UK VAT registration threshold for sellers (2026)The UK VAT threshold is £90,000, but overseas sellers often need a separate NETP review. How to separate the domestic threshold from marketplace and DTC sales.2026-07-23Selling to UK consumers from overseas: the £135 VAT rule and when you must register (2026)How overseas sellers handle UK VAT: the £135 low-value consignment rule, marketplace deemed supplier obligations, and why holding UK stock removes any registration threshold. Step-by-step: split by channel, consignment value and customer type before registering.2026-07-23EU VAT for non-EU sellers: IOSS, OSS, marketplaces and EU stock (2026)For non-EU sellers, do not treat €10,000 as a safe harbor for DTC sales. Review DTC and marketplace sales separately, then decide whether IOSS, OSS, local VAT registration or import handling is the right route.2026-07-23IOSS Explained: EU Import VAT Under €150 (2026)How IOSS works for EU shipping: VAT at checkout, customs clearance, marketplace rules, and whether registration is worth it for your parcels.2026-07-27The EU €150 customs change (July 2026): what sellers must doThe EU removed the €150 customs duty exemption on 2026-07-01. What changed, how VAT/IOSS still fits, and what non-EU Amazon, Temu, TikTok Shop and DTC sellers should check.2026-07-27
Australia and Southeast Asia GST/SST
Australia GST on Low-Value Imports 2026: Thresholds, Registration & ComplianceDo you need to register for Australian GST? AUD 75,000 threshold rules for overseas sellers, marketplace facilitator obligations, and low-value imported goods (≤AUD 1,000). Free check included.2026-08-11Singapore low-value goods GST and OVR for overseas sellers (2026)A Singapore-first GST review for overseas sellers shipping low-value goods or selling remote services into Singapore.2026-07-08Malaysia SST and LVG check for ecommerce sellersA seller-focused check for Malaysia low-value goods sales tax, SST changes, marketplace and DTC responsibility, e-Invoice timing and import-duty flags.2026-07-23
AU (6)
Australian Product Safety and Recall: Compliance for Online SellerscomplianceAustralian GST Filing for Cross-Border Sellers: BAS Deadlines, Forms and Input CreditsvatAustralian GST for Overseas Sellers 2026: AUD $75K Threshold, 10% on Low-Value Goods, EDP Marketplace Rules | Crossborder Tax ToolvatAustralia GST for Non-Resident SellersgstAustralia Import Customs 2026: 10% GST, 0–5% Duty, AUD $1,000 Threshold, ChAFTA Tariff Reductions | Crossborder Tax ToolcustomsAustralian GST Registration for Foreign Sellers: Low-Value Goodsvat
CA (6)
Canadian Import Taxes 2026: CAD $20 Duty-Free Threshold, GST 5%, CUSMA/USMCA Tariff Rates and CBSA Rules | Crossborder Tax ToolcustomsCanada GST/HST Filing for Non-Resident Sellers 2026: Deadlines, ITCs and Simplified Regime | Crossborder Tax ToolvatCanada GST/HST Registration for Cross-Border Sellers: Threshold, Rates and RequirementsvatCanada Import Customs and Duties for Cross-Border Sellers: Tariffs, GST/HST and CBSA RequirementscustomsCanada PST/GST/HST Overview for Cross-Border Sellersgst-hstCanadian GST/HST for E-Commerce: Foreign Seller Registration Guidevat
CN-export (1)
DE (5)
German Lucid Packaging Registration: VerpackG Compliance for SellerscomplianceGerman Product Safety Act (ProdSG) 2026: GS Mark, CE Marking and Authorized Representative Requirements for E-Commerce | Crossborder Tax ToolcomplianceGerman WEEE Registration 2026: stiftung ear, ElektroG 6 Categories, Amazon Enforcement and Costs | Crossborder Tax ToolcomplianceGerman VAT Registration for Foreign Sellers: Complete GuidevatGermany Packaging Law (VerpackG) Compliance Guideepr
ES (1)
EU (43)
CE Marking for Cross-Border Sellers: EU Product Safety Certification Guidece-markingCE Marking for Electronics: LVD, EMC and RED Requirements for Cross-Border Sellersce-markingEU AI Act: Product Compliance for AI-Powered Consumer ProductscomplianceEU Battery Regulation 2026: Battery Passport from Feb 2027, EPR Obligations, Recycled Content Targets | Crossborder Tax ToolcomplianceEU Cosmetics Regulation (EC 1223/2009): Compliance for Online Beauty SellerscomplianceEU Cyber Resilience Act (CRA): Cybersecurity Requirements for Connected ProductscomplianceEU Deforestation Regulation (EUDR): Supply Chain Due Diligence for SellerscomplianceEU Ecodesign for Sustainable Products Regulation (ESPR): Digital Product PassportscomplianceEU General Product Safety Regulation (GPSR): Compliance Guide for SellerscomplianceEU Machinery Regulation 2023/1230: New Rules for Machinery and EquipmentcomplianceEU Packaging Waste EPR: Extended Producer Responsibility Across EuropecomplianceEU REACH SVHC Obligations: Chemical Compliance for E-Commerce SellerscomplianceEU Strategy for Sustainable and Circular Textiles: E-Commerce ImpactcomplianceEU WEEE Directive 2026: Cross-Border Registration, National Schemes, Fees and Penalties | Crossborder Tax ToolcomplianceEU Carbon Border Adjustment Mechanism (CBAM): Guide for ImporterscustomsAmazon Pan-European FBA: VAT, Tax and Compliance GuideecommerceEU Battery Regulation for Cross-Border Sellers: Registration, Labelling and ComplianceeprAmazon EPR Compliance for Cross-Border Sellers: LUCID, ADEME and National RegistrationeprEPR Cost Calculator for Cross-Border Sellers: Packaging, WEEE and Battery Fees by CountryeprFrance EPR Registration: Complete Guide for Cross-Border SellerseprGermany Packaging Law (VerpackG): Complete Guide for Cross-Border SellerseprItaly EPR Registration for Cross-Border Sellers: CONAI, WEEE and Packaging ObligationseprSpain EPR Registration for Cross-Border Sellers: SIGREP, WEEE and Battery RequirementseprWEEE Registration for Cross-Border Sellers: EU Electrical Equipment Compliance by CountryeprEU Responsible Person Under GPSR: Who Qualifies, How to Appoint and What They Must DogpsrAmazon GPSR Compliance for Cross-Border Sellers: EU Responsible Person and Product Safetygpsrgpsr compliance checklist: Cross-Border Seller GuidegpsrEU GPSR Compliance Guide: Responsible Person, Labelling and Online Seller ObligationsgpsrWhat Is GPSR? EU General Product Safety Regulation Explained for Cross-Border SellersgpsrEU Product Liability: Liability Rules for Defective Products Sold OnlinelegalEU REACH Compliance for Cross-Border Sellers: SVHC, Registration and Restricted SubstancesreachEU CBAM Compliance Guide: Carbon Border Tax for Importers — Reporting, Certificates and DeadlinesvatEtsy VAT on Digital Goods: EU and UK Tax Rules for SellersvatEU Customs Clearance Process: EORI, Tariff Classification, Duties and VAT — Step-by-StepvatEU DAC7 Reporting 2026: Platform Seller Income Data, Quarterly Deadlines and €1,500–€150,000 Penalties | Crossborder Tax ToolvatEU VAT Filing Deadlines 2026: Monthly, Quarterly and Annual Dates by CountryvatEU VAT Registration Step-by-Step: Non-EU Sellers — When, Where and How to RegistervatFrench VAT (TVA) for Cross-Border Sellers: Registration, Rates and FilingvatGerman VAT Registration for Cross-Border Sellers: Rates, Thresholds and FilingvatIOSS Registration Step-by-Step: How Non-EU Sellers Register, File and Stay CompliantvatIOSS Registration for Cross-Border Sellers: How It Works, Thresholds and StepsvatEU OSS Registration Guide 2026: Union, Non-Union and IOSS Schemes — Step-by-Step for Cross-Border Sellers | Crossborder Tax ToolvatOSS Registration for Cross-Border Sellers: EU One-Stop Shop VAT Guidevat
FR (4)
France EPR Obligations: 24 Product Categories, Triman Labelling and Eco-Organisation RegistrationeprFrench CITEO Packaging Registration: Compliance for Online SellerscomplianceFrench DSAP: New Responsibility for Online MarketplacescomplianceFrench EPR Obligations: Extended Producer Responsibility for Online Sellerscompliance
Global (7)
Cross-Border Returns: Tax Implications for International E-Commerce SellerscomplianceTemu Seller Compliance Guide 2026: Tax Collection, Product Safety (CE, GPSR, CPSC) and Customs Requirements | Crossborder Tax ToolcomplianceFree Trade Zones for E-Commerce: Benefits, Operations, and Tax ImplicationscustomsAmazon Brand Registry: IP Protection and International Tax ConsiderationsecommerceShopify International Tax Setup: Multi-Country VAT and Sales Tax ConfigurationecommerceDouble Taxation Treaties and E-Commerce: How Cross-Border Sellers BenefitlegalTransfer Pricing for E-Commerce: Rules and Compliance for Cross-Border Sellerslegal
GLOBAL (1)
IT (1)
JP (6)
Japan Consumption Tax (JCT) Guide for Cross-Border SellersjctJapan Import Customs and Duties for Cross-Border Sellers: Consumption Tax, Tariffs and CompliancecustomsJapan JCT Filing and DeadlinesjctJapan JCT Registration for Cross-Border Sellers: Qualified Invoice System, Thresholds and CompliancevatJapan Consumption Tax for Foreign E-Commerce SellersvatJapan JCT Invoice System: Qualified Invoice Requirements for Sellersvat
MX (1)
NL (1)
SG (3)
Singapore GST Filing for Cross-Border Sellers: Overseas Vendor Registration and FilingvatSingapore GST Registration for Overseas Sellers: OVR Scheme, Thresholds and FilingvatSingapore Import Customs 2026: 9% GST, SGD $400 Relief, Excise Duties and TradeNet Permits for Cross-Border Sellers | Crossborder Tax Toolcustoms
TH (1)
UK (9)
UK Packaging EPR 2026: £1M Turnover Threshold, 25-Tonne Limit, Material Fees and Reporting Deadlines | Crossborder Tax ToolcomplianceUK Post-Brexit Import Guide: Customs Declarations, UK Global Tariff and VAT Rules for Cross-Border SellerscustomsUK Product Safety and UKCA Marking: Requirements for Cross-Border Sellers Post-Brexitproduct-safetyUK Goods Vehicle Movement Service (GVMS): Moving Goods to/from the UK Post-BrexitlogisticsUK Import VAT C79 Certificate: How to Reclaim VAT on ImportsvatUK Import VAT 2026: Postponed VAT Accounting, C79 Certificates, £135 Marketplace Rules and Customs Duties | Crossborder Tax ToolvatUK Making Tax Digital (MTD) for E-Commerce Sellers: Requirements & DeadlinesvatUK VAT Filing 2026: MTD Software, Points-Based Penalties, Quarterly Deadlines for Non-Resident Sellers | Crossborder Tax ToolvatUK VAT Registration for Cross-Border Sellers: Thresholds, Process and FBA Requirementsvat
US (13)
US Customs Bond Requirements for Importers: Types, Costs & CompliancecustomsUS Section 301 Tariffs on Chinese Goods: Rates, Exclusions & Impact on SellerscustomsAmazon FBA Inventory and State Tax Nexus: What Sellers Need to Knowsales-taxSelling on Amazon US from China: Complete Tax & Compliance Guidesales-taxState-by-State Sales Tax Filing Deadlines for E-Commerce Sellerssales-taxUS CPSIA and Product Safety Complianceproduct-safetyUS Customs Clearance Process for ImporterscustomsUS Customs Duties and Tariffs for Cross-Border Sellers: Rates, Classification and De Minimis RulescustomsIRS Form 1099-K for E-Commerce Sellers: Thresholds, Reporting & Tax Filingsales-taxFreight Forwarder Sales Tax Nexus: When Using a 3PL Creates Tax Obligationssales-taxUS Sales Tax Filing Guidesales-taxUS Sales Tax Nexus for Cross-Border Sellers: Economic Nexus Thresholds by StatevatUS State-by-State Sales Tax Basics for E-Commerce Sellerssales-tax
VN (1)
Real-world case studies
Compliance cases based on real enforcement actions and platform policies, with primary sources.
Amazon GPSR Mass Listing Deactivation (2024)EU · criticallisting_suspensionGerman LUCID Packaging Law Sales BanDE · highfine_penaltyAmazon France EPR Listing SuppressionFR · highlisting_suspensionCPSC v. Amazon Product Safety ComplaintUS · criticalproduct_recallUK VAT Joint Liability for Online MarketplacesUK · hightax_auditEU Customs Seizure for Non-Compliant CE ProductsEU · highcustoms_seizureUK HMRC Prosecution of VAT Fraud via Amazon FBAUK · criticaltax_auditAmazon Japan JCT Invoice ComplianceJP · mediumlisting_suspensionCalifornia Sales Tax Audit of E-Commerce SellerUS · hightax_auditGermany WEEE Registration FineDE · mediumfine_penaltyEU IOSS Underpayment PenaltyEU · mediumfine_penaltyCalifornia Prop 65 Settlement for Electronics Sellers (2019)US · highfine_penalty
View all 24 cases →