EU Council Adopts Directive to Enhance IOSS VAT Rules for Distance Sales of Imported Goods

• The EU Council adopted a directive on July 18 introducing new VAT rules to promote the IOSS regime.
• The IOSS allows registration in one member state for VAT declaration on distance sales of imported goods valued up to 150 euros.
• New rules require unregistered suppliers making IOSS-applicable sales to become VAT debtors in the destination member states.
• Non-EU suppliers must appoint a fiscal representative if not in a cooperative country.
• The IOSS regime exempts imports from tax and collects VAT from the buyer for distance sales.
• The directive will be published in the EU Official Journal and take effect 20 days later, with rules applying from July 1, 2028.

Source: eutekne.info

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