VAT implications of proposed EU Customs Union Reform

The European Commission (EC) on 17 May 2023 published the first draft of proposals for a reform of the EU Union Customs Code (UCC). While most aspects of the draft are directly related to changes in customs procedure and rules, some of these changes—if enacted—will have VAT implications, effective 2028.

The proposals include measures to introduce a new “EU Customs Data Hub” that would allow businesses importing into the EU to log all the information on their products and supply chains into a single online environment, the use of artificial intelligence and a smarter approach to customs check, and changes to cross-border e-commerce process and procedure.

Source KPMG


VAT news
VAT news


  • vatcomsult
  • VAT news