When does a marketplace become the 'deemed supplier' instead of me?

Under EU VAT Directive Article 14a (in force since 1 July 2021), a marketplace becomes the deemed supplier — and takes over VAT liability — only in two cases: (1) you are a seller established outside the EU selling goods to EU consumers through the platform, or (2) the sale is an import of goods from outside the EU in a parcel worth €150 or less, sold through the platform, regardless of where you're established. Outside those two cases, you remain the supplier.

I'm an EU seller shipping EU stock through Amazon FBA to EU customers — do I need to track those sales myself?

Yes. Neither deemed-supplier case applies to this scenario, so Amazon is not liable for the VAT on that sale — you are, and you need to include it in your own €10,000 OSS threshold running total and, once you're registered, your own OSS return.

Does this mean marketplace sales are the same as IOSS?

No — don't conflate the two. IOSS covers imports of goods from outside the EU worth €150 or less; the €10,000 OSS threshold this calculator tracks covers intra-EU B2C distance sales of goods and digital services. A marketplace deemed-supplier sale under the €150 import case is handled via IOSS, not counted toward your own €10,000 OSS figure at all.

Do Amazon, Etsy, or eBay sales count toward the €10,000 OSS threshold?

Q: Do my Amazon, Etsy, or eBay sales count toward the €10,000 OSS threshold?

Usually yes. If you're an EU-established seller shipping goods held in the EU, a sale you make through a marketplace is still legally your sale for VAT purposes — the marketplace is just a sales channel. It counts toward your €10,000 cross-border threshold exactly like a sale from your own website.

The one-sentence answer

If you're an EU-established seller shipping goods held in the EU, your marketplace sales are still your own sales for VAT purposes and count toward your €10,000 cross-border threshold like any other transaction — a marketplace only becomes the "deemed supplier" (and takes the VAT liability off your hands) in two specific cases that don't cover the typical "small EU seller on Amazon/Etsy/eBay" situation.

This is a self-check aid, not tax advice. See the disclaimer at the bottom, and verify anything below against your marketplace's own VAT documentation or an accountant.

What "deemed supplier" actually means

Since 1 July 2021, EU VAT law (Article 14a of the VAT Directive, introduced by the e-commerce VAT package) can make an online marketplace or platform the deemed supplier for certain sales it facilitates — meaning the platform, not the underlying seller, is treated as having made the sale and is responsible for charging, collecting, and remitting the VAT on it. It's a narrower rule than most sellers assume. It applies only when the marketplace facilitates:

A sale of goods within the EU (domestic or cross-border) made by a seller who is established outside the EU, to an EU consumer; or
A distance sale of goods imported from outside the EU, in a consignment worth €150 or less, sold to an EU consumer — regardless of where the underlying seller is established.

Outside those two cases, the marketplace is just a sales channel. The seller remains the supplier of record, keeps their own VAT obligations, and — if they're an EU business selling cross-border B2C — keeps tracking the €10,000 threshold themselves.

Four common scenarios

Your situation	Who's the supplier?	Counts toward your €10,000?
You're EU-established, shipping EU-held stock, selling to an EU consumer in another EU country via Amazon/Etsy/eBay	You are — the marketplace isn't liable	Yes — track it like any cross-border sale
You're EU-established, shipping EU-held stock, selling to a consumer in your own country via a marketplace	You are — it's a domestic sale	No — domestic sales aren't cross-border at all, so they never counted
You use Amazon FBA or a similar fulfilment network that stores your stock in another EU country before it ships	You — deemed-supplier still doesn't apply	Yes today; the dispatch-country details change under ViDA from 1 January 2027 — check that page
You're a seller established outside the EU, or the parcel is an import worth €150 or less, sold via the marketplace	The marketplace — it's the deemed supplier	No — that sale is the marketplace's VAT problem, typically via IOSS, not yours

The scenario that trips people up is the first row: it's the most common one for a small EU seller with a shop on both their own site and a marketplace, and it's exactly the case where the marketplace does not take the VAT off your plate. Those sales belong in the calculator alongside your direct-website sales.

This isn't the same question as OSS vs IOSS

It's easy to conflate "the marketplace handles it" with IOSS, but they're different mechanisms answering different questions. IOSS is about imports of goods from outside the EU worth €150 or less; the €10,000 threshold this calculator tracks is about intra-EU B2C distance sales of goods and digital services. A marketplace deemed-supplier sale under the €150-import case is handled through IOSS and simply doesn't touch your own €10,000 figure at all — it's not that it "counts differently", it's a separate scheme entirely. See OSS vs IOSS for the full comparison.

Worth watching: this scope may widen

The €150 consignment limit in the deemed-supplier rule is under active discussion for removal at EU level. Separately — and no longer just a proposal — the EU's related €150 customs duty exemption for imports ended on 1 July 2026, replaced by a temporary flat €3 duty per item (see OSS vs IOSS for the detail); that's a different but adjacent threshold. Neither change currently affects the scenario most readers of this page are in (EU seller, EU-held stock, EU customer), where deemed-supplier has never applied — but if you also sell imported goods through a marketplace, it's worth rechecking this page's scenarios periodically rather than assuming today's rules are permanent.

What to do right now

Selling EU-held stock to EU customers via a marketplace? Add those sales into the €10,000 threshold calculator alongside your direct sales — they count the same way.
Not sure if you even need OSS yet? Work through the six-question decision guide first.
Also sell imported goods (from outside the EU) through a marketplace? Check whether those specific sales fall under the deemed-supplier / IOSS case above — see OSS vs IOSS.
Already over €10,000 but still a small seller overall? The SME exemption scheme may let you skip OSS and VAT collection entirely.

Open the €10,000 threshold calculator → · Do I even need OSS? (6-question guide)

Sources

Article 14a deemed-supplier scope (non-EU established sellers; imports ≤€150) — European Commission, Directorate-General Taxation and Customs Union, "Explanatory Notes on VAT e-commerce rules"; hellotax, "Deemed supplier rules for EU and non-EU companies".
Confirmation that EU-established sellers selling within the EU are not covered by the deemed-supplier rule — Essentia Global VAT, "Why non-EU merchants ... deemed supplier model"; amavat, "EU OSS VAT Guide for Amazon & Etsy Sellers".
Proposal to remove the €150 consignment reference from Article 14a, and the separate 2026 removal of the €150 customs duty exemption — vatcalc.com, "EU mandatory marketplace deemed supplier reform"; European Commission Taxation and Customs Union, "€150 EUR customs duty exemption threshold to be removed as of 2026".

Disclaimer

This page and the calculator are a self-check aid, not tax advice. Deemed-supplier rules, thresholds, and marketplace VAT policies can change and can vary by marketplace and by your own circumstances. Verify your own situation against the EU Commission's One Stop Shop portal, your marketplace's own seller VAT documentation, or an accountant before relying on anything here.