VAT must be paid, either it is by the end-customer on delivery or by merchant after collecting it periodically.
With the current regulation VAT must be paid on all sales to European customers. Either it is by the end-customer on delivery or by merchant after collecting it naturally. Merchant has 2 options:
1) Delivered Duty Paid (DDP), where the courier pays the VAT to customs and invoices it from merchant
2) IOSS, where EAS invoice the merchant for the VAT monthly and handles the reporting and payment.
In both these instances EAS helps the merchant collect the VATs at checkout.