Does AliExpress handle IOSS and VAT for dropshipping in the EU and USA?

Hi Rostislav, thanks for answering the questions!

If I understand you (and our local tax authorities) correctly, it is necessary that customs have my IOSS number when importing the package.

Yet we all assume that Aliexpress sellers will always use the Aliexpres IOSS number. Doesn’t that make dropshipping via Aliexpress practically impossible?

Because then nothing will be received on my IOSS number, but I will still properly report all sales. I do pay taxes, but my IOSS number is not used further. That seems like a problem, doesn’t it?