My friend and I ran a London based ebay store in the 2000s and we split up low value payment international ebay orders and re-shipped them from DE, NL, UK for a profit. German tax agents from Frankfurt send us a nice letter stating they will from now on combine some of our German packages due to the number of shipments and the “commercial appearance” of our operation. However, they also clarified that there potentially more efficient ways of taxation available for businesses.
Apparently European customs agencies run software that analyzes the shipping addresses (names/companies) and, if a specific frequency is triggered, several separate shipments can be combined and “taxed as one”.
I don’t think the tax agents actually believe that 99% of my shipments have “electronic components” worth 1.00$ as declared