Council of the EU agrees on 2028 Customs Reforms; EU Parliament July 2025 review 3 strands of reforms to Customs Union and IOSS VAT moves to Danish presidency of the Council of the European Union On 27 June 2025, the Council of the European Union
Chinese and other non-EU sellers & marketplaces customs admin charge proposal in response to widespread tax evasion As part of the 2028 EU Customs reform negotiations, the European Commission had put forward in April 2025 an informal paper proposing a €2 customs administration charge on direct
Working Party on Tax Questions debates Import One Stop Shop (IOSS) in Conjunction with the 2028 EU Customs Reforms On 27 March, the Council of the European Union’s Working Party on Tax Questions will meet again to continue the exchange of views on Import One-Stop
European Commission 2025 Work Programme, including VAT and customs initiatives The EC has published its 2025 Commission Work Programme, which includes progressing initiative on VAT and Customs reform – notably the 2028 Customs Reforms which includes and new EU Customs Authority and IOSS reforms. Below
March 2028 VAT on all import B2C consignment must be charged at sale in checkout; IOSS €150 limit withdrawn; marketplaces liable for seller VAT and customs; optional Special Arrangements extended As part of 2028 EU Customs reforms proposals, the VAT special arrangements threshold of €150
ECON votes for Directive changes as part of wider March 2028 Customs & VAT reforms On 24th October 2023, the EU Parliament’s Committee on Economic and Monetary Affairs committee (ECON) voted in favour of two amendments to the VAT Directive 2006/112/EC. These two reforms are
Business using IOSS may incur customs duties debt on import distance sales from March 2028 The EU European Commission unveiled major Customs Union 2028 reforms last month which included the creation of a new ‘Deemed Importer’ model. These are traders importing goods into the EU
European countries compete to attract import business with reverse charge import VAT with no cash payments Most European Union member states offer cashflow assistance for importers of goods into their country. France’s 2022 import VAT scheme is the latest new addition. This can be VAT
Delayed withdrawal of services export charge finally goes ahead Argentina is to withdraw the service export customs duties tax of 5% from 1 January 2022. The tax was introduced in 2018 at effectively 12% had already been cut to 5% in 2020 in order to
May 2023 update: The EC has proposed ending the €150 VAT threshold on consignment stocks from March 2028. On 1 July 2021, the EU e-commerce package introduced the obligation to charge sales VAT at the point-of-sale on sales of goods consignments with an intrinsic value
