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Group on the future of VAT re Customs Reform: Aligning Customs and VAT Rules for E-commerce Efficiency and Simplification

  • 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.


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.


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