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: State ThresholdsAfter South Dakota v. Wayfair (2018), 45 states + DC have economic nexus laws. Thresholds range from $100K-$500K in sales or 1-200 transactions.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)
CA (6)
CN-export (1)
DE (5)
ES (1)
EU (48)
CE Marking Guide for Cross-Border Sellersce-markingCE Marking for Electronics: LVD, EMC, REDce-markingEU AI Act: Product Compliance GuidecomplianceEU Battery Regulation 2026: Seller GuidecomplianceEU Cosmetics Regulation 1223/2009complianceEU Cyber Resilience Act (CRA) GuidecomplianceEU Deforestation Regulation (EUDR)complianceEU ESPR: Digital Product PassportscomplianceEU General Product Safety Regulation (GPSR)complianceEU Machinery Regulation 2023/1230complianceEU Packaging Waste EPR by CountrycomplianceEU REACH SVHC Obligations for SellerscomplianceEU Sustainable Textiles StrategycomplianceEU WEEE Directive 2026: Registration GuidecomplianceEU Carbon Border Adjustment Mechanism (CBAM)customsAmazon Pan-European FBA: VAT GuideecommerceEU Battery Regulation: Seller ComplianceeprAmazon EPR Compliance: LUCID & ADEMEeprEPR Costs by Country: A Seller GuideeprFrance EPR Registration for SellerseprGermany Packaging Law (VerpackG)eprItaly EPR Registration: CONAI & WEEEeprSpain EPR Registration: SIGREP & WEEEeprWEEE Registration in the EU: By CountryeprEU Responsible Person Under GPSRgpsrAmazon GPSR Compliance: EU Responsible PersongpsrGPSR Compliance Checklist for SellersgpsrEU GPSR Compliance Guide for SellersgpsrWhat Is GPSR? EU Product Safety ExplainedgpsrEU Product Liability for Online SellerslegalEU REACH Compliance for SellersreachEU CBAM Compliance Guide for ImportersvatDAC7 vs 1099-K: Platform Income ReportingvatEtsy VAT on Digital Goods: EU & UK RulesvatEU Customs Clearance: EORI & DutiesvatDAC7 Seller Exemption: 30 Sales and €2,000vatDAC7 for Gig Platforms: Reporting DutiesvatEU DAC7 Reporting 2026 for PlatformsvatDAC7 Seller Notifications: Check Before FilingvatDAC7 TIN Matching: Platform Verification RulesvatEU VAT Filing Deadlines 2026 by CountryvatEU VAT Registration: Non-EU Seller GuidevatFrench VAT (TVA): Registration & FilingvatGerman VAT Registration for SellersvatIOSS Registration Guide for Non-EU SellersvatIOSS Registration for Cross-Border SellersvatOSS Registration Guide: Union, Non-Union, IOSSvatOSS Registration for Cross-Border Sellersvat
FR (4)
Global (7)
Cross-Border Returns: Tax ImplicationscomplianceTemu Seller Compliance Guide 2026complianceFree Trade Zones for E-CommercecustomsAmazon Brand Registry: IP & Tax GuideecommerceShopify International Tax SetupecommerceDouble Taxation Treaties & E-CommercelegalTransfer Pricing for E-Commerce Sellerslegal
GLOBAL (1)
ID (1)
IT (1)
JP (6)
MX (1)
MY (1)
NL (1)
SG (3)
TH (1)
UK (10)
UK Packaging EPR 2026: Fees & ThresholdscomplianceUKCA Marking Penalties: What Sellers RiskcomplianceUK Post-Brexit Import Guide 2026customsUK Product Safety & UKCA Marking Guideproduct-safetyUK Goods Vehicle Movement Service (GVMS)logisticsUK C79 Certificate: How to Reclaim Import VATvatUK Import VAT 2026: PVA & £135 RulesvatUK Making Tax Digital for E-CommercevatUK VAT Filing 2026: MTD & DeadlinesvatUK VAT Registration for Cross-Border Sellersvat
US (13)
US Customs Bond Requirements: A GuidecustomsUS Section 301 Tariffs on ChinacustomsAmazon FBA Inventory & State Tax Nexussales-taxSelling on Amazon US from Chinasales-taxUS Sales Tax Filing Deadlines by Statesales-taxUS CPSIA and Product Safety Complianceproduct-safetyUS Customs Clearance Process for ImporterscustomsUS Customs Duties & Tariffs for SellerscustomsIRS Form 1099-K for E-Commerce Sellerssales-taxFreight Forwarder Sales Tax Nexussales-taxUS Sales Tax Filing Guidesales-taxUS Sales Tax Nexus: State ThresholdsvatUS Sales Tax Basics by Statesales-tax
VN (1)
Real-world case studies
Compliance cases based on real enforcement actions and platform policies, with primary sources.
Amazon GPSR Mass Listing DeactivationEU · 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 SellersUS · highfine_penalty
View all 24 cases →