Avalara has incorporated the changes to meet these obligations in Avalara VAT Registration, Avalara AvaTax for VAT, and Avalara VAT Reporting. One-Stop Shop permits intra-EU sellers to report all their pan-EU distance sales on a single VAT return in their home country instead of having multiple VAT registrations across the EU.  Import One-Stop Shop gives non-EU sellers the option to register for IOSS in just one EU state to declare the VAT on B2C sales and imports of consignments less than 150 euro.  However, non-EU sellers may require an intermediary to register for IOSS. If sellers do not use IOSS, customer may need to pay the delivery or customs agent to access  goods. Marketplace deemed supplier requires online marketplaces to collect VAT in place of sellers as the deemed supplier.  Avalara says its VAT registration enables business to register to collect VAT in 74 countries