Optional single EU return for €150 consignment import VAT reporting The EU e-commerce VAT package has now come into force on 1 July 2021, including the introduction of the new pan-EU Import One-Stop Ship (IOSS) return. March 2025 update: as part of the ViDA reforms,
March 2028 VAT on all import B2C consignment must be charged at sale in checkout; IOSS €150 limit withdrawn; marketplaces liable for seller VAT and customs; optional Special Arrangements extended As part of 2028 EU Customs reforms proposals, the VAT special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
2025 SME Special Scheme introduces pan-EU €100,000 VAT registration threshold to reduce foreign compliance burden for EU businesses From 1 January 2025, there is a new, optional €100,000 EU VAT registration threshold, enabling EU-resident businesses to sell in other EU states, declaring the sales as
