Rules checked through 2026-07-11
Method, sources, and scope
Results come from matching the business facts supplied against maintained rules. Missing facts remain open questions and are not filled in automatically.
Scope
This check covers small cross-border sellers using marketplaces, DTC stores, FBA, 3PL, overseas inventory and low-value import routes. It prepares a preliminary review; it does not complete registration, return filing, customs clearance or an exact tax calculation.
What the first pass checks
- • Business establishment and selected sales markets
- • Existing sales-tax, VAT or GST registration status by market
- • Marketplace and DTC orders by market
- • Local inventory, FBA, 3PL, and overseas-stock signals
- • Approximate market sales and low-value import bands
- • Evidence gaps that prevent a more specific conclusion
Review method
- 01
Business facts
Record establishment, channels, existing registration status, stock, sales, order value, and customer type.
- 02
Applicable rules
Test only the selected markets and keep marketplace, direct-sale, stock, and import paths separate.
- 03
Finding
State what may be triggered, which orders appear subject to marketplace tax collection and where the information is insufficient.
- 04
Evidence
List the sales, inventory, invoice, platform, and import records needed to confirm the finding.
- 05
Action
Assign a priority, review trigger, completion condition, official source, and verification date.
Representative source register
The table below shows representative rules, their applicability limits, excluded cases, source, and verification date.
The date records the latest completed review for the published rule set; it does not guarantee that a rule has remained unchanged. Product taxability, exemptions, historic periods, contracts and facts outside the questionnaire require separate confirmation.
| Rule | Applicability | Requires separate review | Verified | Official source |
|---|---|---|---|---|
| US-MKT US | US marketplace tax collection, separate from DTC sales and state registration checks. | Exact state filing duties, exemption certificates, product taxability, and seller-of-record edge cases. | 2026-07-05 | Streamlined Sales Tax Marketplace Facilitator guidance (https://www.streamlinedsalestax.org/for-businesses/marketplace-facilitator): many states require marketplace facilitators to collect and remit under state-specific rules; state DOR examples such as North Carolina DOR (https://www.ncdor.gov/taxes-forms/sales-and-use-tax/marketplace-facilitators-and-marketplace-sellers) and Utah State Tax Commission (https://tax.utah.gov/business/sales-tax/other-sales-tax/marketplace-facilitators/) show seller obligations and thresholds remain state-specific. DTC and other non-marketplace sales are not included in marketplace collection. |
| UK-LVG UK | Overseas DTC sales of goods at GBP 135 or less into the UK. | B2B evidence, customs valuation disputes, product-specific VAT rates, and exact registration workflow. | 2026-07-05 | GOV.UK — VAT and overseas goods sold directly to customers in the UK (https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk): goods valued at £135 or less are charged VAT at the point of sale; GOV.UK — VAT and overseas goods sold using online marketplaces (https://www.gov.uk/guidance/vat-and-overseas-goods-sold-to-customers-in-the-uk-using-online-marketplaces): online marketplaces can be the deemed supplier for relevant sales. |
| EU-IOSS EU | Low-value goods imported to EU consumers at EUR 150 or less. | Member-state product rates, customs broker setup, deemed-supplier exceptions, and IOSS intermediary selection. | 2026-07-05 | European Commission — VAT One Stop Shop (https://vat-one-stop-shop.ec.europa.eu/index_en) and The One Stop Shop (https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en): IOSS/import scheme for low-value B2C e-commerce consignments up to €150. |
| AU-LVG AU | DTC sales of low-value imported goods into Australia by non-resident sellers. | GST-free product categories, importer-of-record contracts, customs duty, and marketplace-specific remittance proof. | 2026-07-05 | ATO — GST on low value imported goods (https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/gst-for-non-resident-businesses/gst-on-low-value-imported-goods): low-value imported goods are A$1,000 or less and non-resident sellers collect GST from Australian customers; ATO — How Australian GST works (https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/gst-for-non-resident-businesses/how-australian-gst-works): GST rate 10% and A$75,000 registration threshold. |
| SEA-SG-LVG SEA-SG | Singapore-first review for overseas vendor registration signals on low-value goods and remote services. | Country-by-country Southeast Asia VAT/GST registration, local warehouse obligations outside Singapore, and tax invoice rules. | 2026-07-05 | IRAS — Overseas businesses supplying remote services and low-value goods to Singapore (https://www.iras.gov.sg/taxes/goods-services-tax-%28gst%29/gst-and-digital-economy/overseas-businesses) and IRAS e-Tax Guide, GST: Taxing imported low-value goods by way of the overseas vendor registration regime (https://www.iras.gov.sg/docs/default-source/e-tax/gst-e-tax-guide_taxing-imported-low-value-goods-by-way-of-the-overseas-vendor-registration-regime_%281st-ed%29.pdf?sfvrsn=b1a36692_39): OVR applies when annual global turnover exceeds S$1 million and Singapore B2C LVG/remote-service supplies exceed S$100,000; LVG means goods delivered by air or post with value not exceeding S$400. |
Questionnaire data
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