- Proposal for customs reform and VAT rules relating to distance sales of imported goods
- Introduction of EU Customs Data Hub for e-commerce consignments in 2028
- Creation of EU Customs Authority to coordinate checks and inspections
- Coordinated approach between customs and VAT rules for e-commerce importations
- Increase in EU standards for enforcing at the border
- Tailor-made e-commerce regime to simplify compliance with EU rules
- 4-tier bucketing system for calculating duties
- Revenue loss and lack of safety compliance in e-commerce consignments
- Alignment of customs proposal with VAT framework
- Removal of EUR 150 customs de minimis threshold
- Simplification for foreign businesses and fight against fraud
- Introduction of IOSS and deemed importer regime
- Definitions and processes for VAT and customs in e-commerce
- Full alignment of customs and VAT rules and processes in e-commerce.
Source: circabc.europa.eu
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "European Union"
- ECJ VAT C-409/24 to C-411/24 – Judgment – Reduced VAT Rate Excludes Non-Accommodation Ancillary Services
- ECJ C-436/24 (Lyko Operations) – Judgment – Loyalty Points in Customer Reward Schemes Are Not VAT Vouchers
- ECJ C-472/24 (Žaidimų valiuta) – Judgment – VAT Exemption Denied for Virtual Money Transactions
- ECG T-96/26 (TellusTax Advisory) – Questions – VAT deductions in the event of different VAT treatment between Member States
- VIDA Measures applicable from 1 January 2027
