2028 ‘Facilitating marketplaces’ take on EU import VAT reporting IOSS obligations as part of Customs reforms Plans to require marketplaces to become the deemed supplier and use the VAT Import One-Stop Ship (IOSS) return for their sellers EU imported B2C sales have been moved back
The EU is undertaking an extended program of reforms to its Value Added Tax regime. This commenced with the 2016 Tax Action Plan, containing over ten reforms included the later separated 1 July 2021 e-commerce VAT package and the new VAT in the Digital Age
HMRC opens Import One-Stop-Shop portal for e-commerce sales NI to EU The UK’s HMRC has launched 1 March 2024 its own full portal for the EU’s Import One-Stop-Shop IOSS. This enables UK or other non-EU businesses with a UK VAT number to report Northern Ireland
VAT and customs duties due on all B2C imported consignments 1 January 2024 From 1 January 2024, Norwegian VAT and customs duties is payable on all B2C import consignments. This ends the NOK 350 (approx. €31) exemption threshold which was introduced on 1 April 2020.
E-commerce package reforms 2022 revenues up 26% on 2021 numbers; 130,000 e-commerce sellers & marketplaces registered The European Commission as published 2022 revenues for the One Stop-Shop return and Import One Stop-Shop returns – €17 billion and €2.5 billion, respectively. It said that almost 130,000
EU OSS 2021 for e-commerce and digital services. Extension to own goods 2025 The EU’s e-commerce VAT package has updated the reporting rules for VAT on digital services as well as reform goods reporting via One-Stop Shop (OSS) from July 2021. EU and non-EU providers
March 2028 VAT on all import B2C consignment must be charged at sale in checkout; IOSS €150 limit withdrawn; marketplaces liable for seller VAT and customs; optional Special Arrangements extended As part of yesterday’s EU Customs reforms proposals, the VAT special arrangements threshold of €150
2025 VAT in the Digital Age build on OSS returns for services The EU e-commerce VAT package on 1 July 2021 simplified VAT on distance selling of goods with the new One-Stop-Shop OSS VAT return. The VAT in the Digital Age reform pillar on Single
European Commission proposes 2024 (TBC) quick fixes to the existing e-commerce regime prior to ViDA changes to e-commerce VAT rules from 2025 As part of the VAT in the Digital Age ViDA reforms, the European Commission has proposed the extension of the OSS e-commerce single EU
ViDA: Extension of OSS return for cross-border movement of: own goods; B2C e-commerce; and B2B call-off stock. Likely delay to 2026 Harmonisation of B2B reverse charge. But extension of marketplace ‘deemed supplier’ to EU sellers proposal now dropped The proposed 2025 adoption – now likely
