is a new term introduced to the European law by changes from 1 July 2021. According to them, electronic interfaces
(such as Amazon, eBay) may be considered 'deemed suppliers' under certain conditions: if retailers sell via this platform non-union products with a cost below €150, wherever the company was established and union products if a company was incorporated outside the EU. Being 'deemed suppliers' means that these electronic interfaces will be responsible to account for VAT
, report and pay it to the tax authorities by themselves for a seller or a customer.