IOSS VAT Issue on resends for lost items

Hi all, I appreciate there is going to be a million threads today, but I’ve done a search and not seen an answer (or even discussion) on these potential issues yet… three questions bugging me:

1. Items that sold yesterday (30th June), but are being posted today do not have IOSS data submitted for them… does this mean the customer will get hit for the VAT when they receive it, because as far as EU customs are concerned, its a comercial item being posted after 1st July and should be subject to VAT, but Amazon did not collect it because it sold before 1st July?

2. Resends for lost items… How on earth is that going to work? Example; I sell something on 2nd July to France. Amazon collect the VAT on my behalf and pay it to French government, but customer contacts me a week later to say it didn’t arrive. I send another, but would raise this outside of Amazons system so no IOSS on it… I already had VAT collected on the sale, so I don’t want to be hit for it again, but nor do I want my customer hit for it when it’s already been paid… any ideas?

3. Same as number 2, but over the transitional period… e.g. The sale is before 1st July, but the re-send is after - how is the VAT dealt with? Technically the item should not be Vatable, but if posted mid July, how does customs know that if it’s on a newly raised post label?

Really appreciate everyones thoughts on this - I realise, some of the issues are currently theoretical, but will appear eventually…