We have UK based clients who are selling through Etsy and other online marketplaces to customers based in the US. Do they need to make any declarations or fill in any forms for the IRS?
My feeling is that because they are not based in the USA/do not store goods in the USA/do not hold trade fairs in the USA they do not need to report anything.
I can find nothing that states clearly whether there are any obligations from a google search.
Also if they are a UK based sole trader and sell to US based customers through their own website, are there any reporting obligations?