The article summarises recent VAT and customs duty changes across the EU, UK, Poland, Austria, Spain, Denmark, Nigeria, Gibraltar, Argentina and Ireland.

EU: The ViDA package, now EU law, introduces mandatory e-invoicing, platform VAT collection and a single VAT registration system effective from 14 April 2025. Key deadlines include 1 July 2030 for mandatory B2B e-invoicing, 1 January 2030 for platform VAT collection, and 1 July 2028 for OSS extension.

EU Commission has issued technical guidelines on how the new EUR 3 customs duty for low-value goods will be calculated, effective from 1 July 2026. The guidelines clarify that the duty is levied at customs clearance and is excluded from the taxable amount for IOSS-registered vendors, while it is included in the VAT base for standard import procedures and special arrangements.

EU steel import safeguard changes effective 1 July 2026, halving duty-free quotas to 18.3 million tonnes and doubling out-of-quota tariff to 50%. Importers must also meet new melt-and-pour origin documentation and monitor tighter quotas across 30 product categories.

The EU imposes VAT on SaaS and software sales, applying a customer-location rule for both B2B and B2C transactions. SaaS sellers must collect VAT IDs, validate them via VIES, and apply the reverse charge for B2B sales to VAT-registered buyers.

EU VAT authorities now routinely audit e-commerce sellers, matching platform data against returns. The article outlines the audit process, DAC7 obligations, and record-keeping requirements.

EU VAT compliance for U.S. sellers is complex, with new changes effective 1 July 2026. The EU removed the €150 de minimis exemption, so customs duties now apply to all imports, including those under €150. U.S. sellers must use the Import One Stop Shop to collect VAT at checkout for orders under €150.

EU lowers import duties on U.S. goods as Regulation (EU) 2026/1455 enters into force on 1 July 2026. The regulation eliminates duties on many industrial products, reduces duties on agricultural goods, and introduces tariff-rate quotas for selected items.

The EU One Stop Shop (OSS) is a VAT scheme that allows businesses to register in one member state and file a single quarterly return for cross-border B2C sales. It applies to EU-based companies with aggregate sales above €10,000 and to non-EU businesses with a fixed establishment in the EU. The scheme simplifies compliance but does not replace domestic VAT returns.

EU: ViDA, the Council Directive (EU) 2025/516, will harmonise digital reporting for B2B transactions from 1 July 2030, affecting national reporting systems. Existing real-time reporting systems in force before 1 January 2024 may transition by 2035, while new systems introduced after that date must comply by 1 July 2030. Member states retain limited authority for B2C reporting and other non-harmonised obligations.

EU: The European Commission has amended the Union Customs Code Implementing Act to allow electronic certificates of origin in ELAN, effective 1 July 2026. The changes also introduce Article 59a for goods from the United States, requiring proof of direct transport or non-alteration.

EU has introduced a EUR 3 customs flat charge for low-value B2C consignments from third countries, effective 1 July 2026. The measure replaces the former EUR 150 de-minimis exemption and applies to parcels valued up to EUR 150, including shipments from the United Kingdom.

The European Commission has issued new guidance to improve Entry Summary Declaration data quality for the Import Control System 2. The guidance stresses accurate, detailed shipment information and updates the stop words list, removing generic descriptions such as parts, various or general merchandise. With the NCTS Phase 6 derogation ending on 1 June 2026, operators must ensure compliance before submitting shipments to the EU.

The European Union has ended temporary derogations linking the New Computerised Transit System Phase 6 and Import Control System 2, requiring all consignments entering the EU customs territory to be covered by a valid Entry Summary Declaration from 1 June 2026. Economic operators must align customs software and data exchange procedures with the new technical specifications to avoid delays or rejected declarations.

The EU's ViDA package introduces a comprehensive overhaul of the VAT framework, affecting UK exporters trading with EU customers. Key milestones include mandatory e-invoicing from 14 April 2025, OSS clarifications on 1 January 2027, and real-time reporting from 1 July 2030.

The European Commission has launched a public consultation on new implementing rules for the Carbon Border Adjustment Mechanism (CBAM), effective from 1 January 2026. The draft regulation provides guidance on claiming deductions for carbon prices paid outside the EU, establishes common methodologies, documentation, verification procedures, and evidence requirements, and requires importers to be Authorized CBAM Declarants with annual reporting and certificate surrender obligations. Importers of covered goods such as steel, aluminium, cement, fertilisers and hydrogen should monitor the outcome as it will affect compliance and financial obligations.

From 1 July 2026 the EU will eliminate the €150 de‑minimis customs exemption and impose a flat €3 duty on low‑value imports, applied per HS tariff code even when the Import One‑Stop Shop (IOSS) is used. France will add a €2 handling fee per tariff classification on top of the EU duty. The €3 duty is a temporary measure that will be removed in 2028 when the EU Customs Data Hub regime takes effect.

The European Commission’s ViDA programme introduces a Single VAT Registration (SVR) framework that will take effect on 1 January 2027, with major structural changes scheduled for 1 July 2028. The reforms extend the One‑Stop Shop (OSS) to additional transactions, simplify own‑goods reporting, and introduce a secure IOSS pilot to curb fraud in low‑value imports. Key technical updates include new functional specifications, explanatory notes, and a real‑time verification system for IOSS numbers.

The European Commission announced that the customs duty exemption for low‑value consignments valued below €150 will cease on 1 July 2026. The de‑minimis regime that previously exempted these parcels is being replaced, while a temporary flat fee on low‑value imports remains in force until 1 July 2028.

OECD has launched a consultation on amendments to its Model Reporting Rules for Digital Platforms, aiming to simplify compliance for gig economy and marketplace operators. The proposals include raising the low‑value goods reporting threshold from €2,000 to €3,000, removing the 30‑transaction limit, and introducing a “Related Entity” exemption. The consultation closes on 14 August 2026, with final amendments expected to align with EU DAC7 reforms for 2028.