- The Council Directive 2025/1539, effective from 14 August 2025, mandates EU Member States to incorporate changes to the Import One-Stop Shop (IOSS) scheme into their national laws by 30 June 2025. The directive aims to enhance VAT compliance on imports and prevent competition distortion. Key changes include requiring non-EU suppliers not using IOSS to appoint a local fiscal representative, allowing Member States to demand guarantees from intermediaries, and holding indirect customs representatives liable for import VAT. If suppliers fail to comply with IOSS registration, customers may pay import VAT, but suppliers remain liable. The directive encourages IOSS adoption by making standard registration less feasible.
Source: fintua.com
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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