- The European Commission issued guidance on the VAT treatment of a temporary €3 customs duty on low-value imports, effective 1 July 2026 to 30 June 2028.
- If the Import One Stop Shop (IOSS) is used, no VAT is due on the €3 duty at import, and it is excluded from the taxable amount.
- Under the special arrangements or standard import procedure, import VAT applies and the €3 duty must be included in the VAT taxable amount.
- The planned Union handling fee, expected from November 2026 at the earliest, will be outside the scope of VAT and not included in import VAT.
Source: etaf.tax
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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