EU VAT and B2C E-Commerce, the rules will change July 1, 2021 – Chapter 7 – Special arrangement for declaration and importation if IOSS is not used


  • Abolition of the import exemption for consignments of a value ≤ EUR 10-22 => All imports become taxable!!!
  • Even with a high take-up of the IOSS, the number of imported low value consignments will be high in absolute terms


  • MS MUST allow the use of (existing) simplified customs procedures for monthly global declaration and payment of import VAT (to customs)
  • MS MAY allow the systematic use of the standard VAT rate
  • The declarant must only pay VAT which has effectively been collected from the consignee
  • The declarant must take appropriate measures to ensure correct VAT payment by the consignee
  • Record keeping obligations for the declarant


  • Standard import declaration required for all small consignments (but the volume of imports will require the recourse to simplified declarations)

Special arrangements – How it works

  • Only for imports of small consignments (<150Eur)
  • Alternative special arrangements for declaration/payment import VAT for distance sales of goods from a 3rd country when OSS not used
  • Import subject to VAT
  • MS may impose standard rate
  • Customer liable for import VAT – payment via agent (declarant)
  • Limited to customers in import country

Above 150 Eur => Standard import arrangements

See also



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