E-commerce · Cross Border
VAT and IOSS exposure
Published · Reviewed by The Diligence Standard Team · Updated
Cross-border consumer sales can create registration, collection, filing and marketplace-allocation questions.
Records to reconcile
- Country sales map
- VAT registrations and filings
- Marketplace tax statements
Warning signal
Sales occur in jurisdictions not reflected in registrations or filings.
Transaction impact
Tax liabilities and channel continuity may be affected.
Response
Reconcile destination sales and obtain jurisdiction-specific tax review.