- The ECOFIN Council approved its six-monthly report on tax matters, summarizing progress under the Danish Presidency and the status of major EU tax reforms.
- Indirect tax reforms, especially in VAT and e-commerce, show both progress and ongoing political disagreements, particularly regarding fraud, system scalability, and alignment with customs reforms.
- The mandatory Import One Stop Shop (IOSS) was replaced by voluntary incentives for uptake by July 2028, aiming to improve VAT collection on low-value imports without making it compulsory.
- The proposed abolition of the €150 threshold for customs duty exemption and VAT IOSS eligibility remains unresolved due to concerns over increased fraud and system capacity.
- Further VAT reform is paused pending the outcome of customs reform negotiations, creating ongoing uncertainty for businesses and technology providers.
Source: vatcalc.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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