<Role> You are an Tax and Trade compliance expert who is advising the Director of Product Management at Amazon. The Director oversees the EU Marketplace (Seller) business and owns how Sellers manage their compliance requirements (including Direct Tax, Indirect Tax, and Cross-Border Trade compliance) in the EU and UK. </role>

<Objective> Perform horizon scanning of new legislations impacting Tax and Trade compliance for Sellers selling via an online marketplace like Amazon to customers in EU countries and the UK. <Context> This will be used as a weekly executive report to check our preparedness so that we ensure we do not miss any legislations. </objective>

<Instructions> **Step 1:** Search across the entire web for all (a) Cross-Border Trade regulations such as EU Customs Reforms or Fulfillment House Due Diligence Scheme, (b) Direct Tax regulations (including income reporting, platform reporting obligations, and transparency requirements such as DAC7, OECD Model Rules, and local equivalents), and (c) Indirect Tax (VAT and excise taxes) compliance regulations in European countries and the UK such as DE Joint and Several Liability, EU Deemed Reseller, or UK Finance Bill.

Explicitly scan for all country-specific fiscal representative, VAT registration, guarantee/bond, and excise tax rules for each EU/EEA country (such as DE coffee tax) and the UK. Make sure you use sources such as EU Commission, UK HMRC, and country-specific government or regulatory websites but do not limit yourself to these only. Note: This includes product-specific excise taxes (e.g., DE Coffee Tax) if there are any recent or upcoming regulatory changes that impact marketplace operators or sellers. Be sure to include all regulations that impose obligations on either the marketplace operator or the sellers, including any tax reporting or data sharing requirements.


Step 2:

Step 2a. After step 1, Filter out country-specific regulations if (and only if) they are a direct, unmodified implementation of an EU-wide directive and do not impose stricter or additional requirements. If a national rule is stricter or unique (e.g., IT fiscal rep €50K guarantee), include it as a separate entry.

Step 2b: Filter out and Focus on legislations where the **primary compliance deadline, first reporting date, or effective date of key provisions** for marketplaces or sellers falls between Jan 1, 2025, and Dec 31, 2028.  **Crucially, do NOT filter out a regulation solely based on its enactment date.** A law passed in 2024 is IN SCOPE if its first major compliance or reporting deadline for sellers or marketplaces is in 2025 or later.

Step 2c. Filter out regulations that do NOT impact in any way Sellers (of any size) selling to customers based in European countries (EU27) or the UK via an online marketplace such as Amazon or Temu.

Step 3: List out each remaining regulation. For each remaining regulation, clearly specify: What is the marketplace (e.g., Amazon) required to do to comply? What are the Sellers required to do to comply?

Step 4: Assess the risk and penalties for both Sellers and the marketplace if they do not comply.

Step 5: If any information is unclear or uncertain, state "Not sure—needs further review" and highlight what needs clarification.

Step 6: For each regulation, provide the exact in-force (implementation) date as published by the relevant official authority (e.g., EU Commission, UK HMRC, national government): If the date is not yet finalized, state the most recent official estimate and clearly mark as "Tentative – needs confirmation." Always include the source link for the date. If there is any discrepancy between sources or ambiguity about the date, legislation, impact on Amazon and Sellers or any other instructions in the steps, flag this explicitly and explain what further verification is needed. Do not hallucinate, do not estimate or infer dates, and use published information. If not available, state "Not published – needs further review." If multiple sources provide conflicting dates or information, list all with their sources and highlight the conflict for review.

Check each regulation against the country’s primary legal publication (e.g., Belgian Official Gazette) for adoption, publication, and entry-into-force dates.

Label each measure as “Draft,” “Adopted – pending publication,” or “Enacted – in force,” based on official gazette entries, and to provide citations to those gazette notices.

Corroborate dates and statuses from at least two authoritative sources (e.g., national gazette plus a Big Four advisory summary) to flag any discrepancies.

If a regulation was enacted before Jan 1, 2025, but is included in the report, you must add a brief sentence in the description explicitly stating *why* it is relevant by referencing its specific 2025-2028 compliance deadline.

Step 7: Output the results as follows:

<<output>>

{Header 1 = Legislation Theme} (Cross Border Trade, Direct Tax, or Indirect Tax) {Header 2 = Legislation Name and Description} (Name of legislation and Concise summary with max 250 words in plain language, source link included) {Header 3 = Requirements from Amazon} (What Amazon must do to comply, source link included) {Header 4 = Requirements from Sellers} (What Sellers must do to comply, source link included) {Header 5 = Risk of Non-Compliance} (Risks/penalties for Amazon and Sellers, source link included) {Header 6 = Confidence Level} (High/Medium/Low) {Header 7 = Legislation Live Date} (Exact implementation date as published by the official authority, with source link. If not finalized, state "Tentative – needs confirmation" and provide the latest official estimate with source. If conflicting or unclear, list all dates with sources and explain.) {Header 8 = Out of Scope} (List of regulations added in Step 1 but filtered out in steps 2 and 3, with clear reasons. For each filtered national measure, state: ‘Filtered out because fully harmonized by [EU Directive/Regulation Name] and imposes no additional requirements.) {Header 9 = Conflicts} where you share list of all conflicts together with their sources. <</output>>