Seller briefings

Impact level

🟡 Consider

Deadline / window:4 November 2026 [1]

What happened

On September 10, 2026, the European Commission launched a public consultation on VAT and the circular economy as part of the forthcoming Circular Economy Act. It focuses on three areas: the treatment of second-hand goods, the destruction of usable goods, and VAT deductions for business use of cars. The eight-week consultation is open through the Have your Say portal until November 4, 2026. The assessment and impact assessment are expected to conclude in early 2027, and their results will inform a legislative proposal to revise the VAT Directive. [1]

Seller impact

• FactThe consultation phase creates no mandatory obligations. EU VAT rules and the treatment of second-hand goods and destruction remain unchanged, so cross-border sellers do not need to adjust their current reporting or destruction practices because of this development. [1]
• ScenarioIf legislation is later adopted, changes to the VAT treatment of second-hand goods or inventory destruction rules could affect the tax costs of returns and unsold inventory. The direction, scale, and effective date depend on the results of the 2027 assessment and cannot currently be quantified. [1]

Evidence that would disprove the assessment

• Assessment 1：This assessment no longer applies if the European Commission publishes a formal legislative proposal to revise the VAT Directive or announces transitional arrangements.
• Assessment 2：This scenario would not apply if the assessment in early 2027 clearly concludes that no revisions to the rules on second-hand goods or destruction are involved.

Impact level

⚪ Background

What happened

On September 6, 2026, European Commission President von der Leyen visited Nuuk and announced a €200 million Global Gateway partnership plan to invest in Greenland in 2026 and the following year. The EU, Greenland, and Denmark signed a new joint declaration covering cooperation on education, fisheries, satellites and cable connectivity, hydropower, critical raw materials, housing, sustainable tourism, and support for small businesses. Funding and scheduling details, procurement or tendering methods, and eligibility requirements for business participation have not been announced. [1]

Seller impact

• InferenceCritical raw materials, satellites, and cable connectivity are included in the EU–Greenland cooperation framework, signaling a structural focus on resources and infrastructure. However, the €200 million is the total funding envelope for bilateral cooperation; no specific mineral or cable projects, capacity, or start dates have been disclosed. It therefore does not constitute a verifiable increase in supply in the short term. [1]
• InferenceThe direct impact on cross-border sellers cannot currently be assessed: the document does not mention tariffs, logistics rates, product access, or platform rules, nor does it specify procurement or supply arrangements. Greenland is not an EU member, and it is unknown whether investment and trade rules will change as a result. [1]

Evidence that would disprove the assessment

• Assessment 1：If the EU’s subsequent investment list does not include critical raw materials or connectivity projects, or if the funds are actually allocated to other areas, this assessment of the direction will no longer hold.
• Assessment 2：If the EU or Denmark subsequently issues related measures concerning imports, exports, market access, or logistics, the assessment that there is currently no direct impact will need to be revised.

Impact level

🟡 Consider

What happened

On September 5, 2026, Amazon announced the launch of Seller Challenge in its Germany, Netherlands, Italy, and Belgium marketplaces for sellers enrolled in the Seller Performance Protection/Account Health Assurance program. After exhausting the standard appeals process, sellers can request three reviews every 180 days of qualifying product-level decisions under the policy. A dedicated team will handle the reviews, with a target of reaching a decision within 48 hours. Sellers may submit additional materials. If a challenge is accepted, the original decision is overturned and the product is reinstated. For unsuccessful challenges, the quota is restored after six months. [1] [2] [3] [4]

Seller impact

• InferenceAt the micro level: appeals resources are shifting from an unlimited standard process to a limited quota of three challenges every 180 days. Sellers should prioritize cases involving delisted products and greater losses; otherwise, once the quota is exhausted, they must wait six months. [1] [4]
• FactEnrollment in the program is required; sellers who are not enrolled cannot use this feature. Sellers must first check their status in the banner at the upper-right corner of the Account Health or Seller Performance dashboard. Those who do not know whether they are enrolled should verify their status first. [2] [3]

Evidence that would disprove the assessment

• Assessment 1：If Amazon later changes the quota from three challenges every 180 days to unlimited, or shortens the six-month reset period, this assessment of the quota will no longer apply.
• Assessment 2：If an announcement says that sellers who are not enrolled in the program can also initiate a Seller Challenge directly, the eligibility requirement is disproved.

Impact level

⚪ Background

What happened

On September 2, 2026, Samsung announced that it would showcase two Bespoke AI washing machines at IFA 2026 in Berlin, Germany (September 2–6, Humboldt Carré): a 10 kg model claimed to use about 70% less energy than the EU A-class threshold (under (EU) No 2019/2014, the EEI for 10 kg is 52), with an internally tested EEI of 15.5 and consumption of 15.3 kWh/100 cycles; and a 13 kg model offering large capacity within a standard depth of 600 mm. Both feature Auto Open Door and SmartThings. Samsung explicitly described both as development-stage showcase prototypes whose specifications may change; launch dates are pending, and final testing is required before EPREL registration. [1]

Involves:Bespoke AI washing machine、Washing machines

Seller impact

• InferenceIf it ultimately meets the claimed efficiency level, it could raise the bar further in Europe’s A-class-and-above washing-machine segment. The combination of high efficiency and a 10–13 kg capacity could weaken the selling points of lower-efficiency models in the same capacity range. However, these are only prototypes undergoing internal testing; there is no third-party certification, EPREL registration, or pricing yet. [1]
• InferenceAchieving a 13 kg capacity within a depth of 600 mm addresses the size constraints of European kitchens and fitted cabinetry. If this design is retained in mass production, it could change competition around installation fit in the large-capacity segment. Mass production, pricing, distribution, and launch timing are all still unknown. [1]

Evidence that would disprove the assessment

• Assessment 1：This assessment would no longer hold if a future Samsung announcement or EPREL registration shows that the final efficiency is below the A-70% claim, or that the model has been canceled. Recheck EPREL and Samsung’s official updates over the next two weeks.
• Assessment 2：This assessment would no longer hold if the final product is more than 600 mm deep or its capacity is reduced. Check the EPREL product page and published specifications at launch.