China will abolish VAT export rebates for photovoltaic products from 1 April 2026 and phase out battery rebates by 1 January 2027. The policy aims to curb aggressive price discounting and reduce trade friction risks. Consumption tax rebates for these products will remain unchanged.

Turkiye’s Presidential Decree No. 10813, published 7 January 2026, abolishes simplified customs declarations for B2C e‑commerce shipments valued at €30 or less, effective 6 February 2026. All such imports must now use regular customs procedures, and products up to €1500 that are not of commercial quantity require full duty declaration and necessary permits. Medicines and food supplements under prescription up to €1500 remain exempt from the €30 limit but are subject to fixed duty rates and potential special consumption tax.

The EU General Court clarified that simplified triangulation can be used in four-party supply chains if the third party has disposal power, even when goods are delivered to a fourth party. Dutch policy confirms this but adds an establishment requirement for party C, which may be overridden by the EU VAT Directive. The ruling also allows Member States to refuse the scheme in cases of VAT fraud.

Bulgaria has amended its VAT Act to require foreign EU suppliers to register for Bulgarian VAT and charge local VAT on supply and install contracts, effective 1 January 2026. The change replaces the previous reverse‑charge mechanism, aligning with the EU place‑of‑supply rule. Bulgarian customers will receive VAT‑charged invoices, and suppliers must update contracts and invoicing systems accordingly.

Italy’s 2026 Budget Law introduces several indirect tax measures effective 1 January 2026, including a new €2 levy on small shipments into the EU, a change to the VAT base for barter transactions, and automatic VAT settlement for non‑filing taxpayers. The law also postpones the plastic and sugar taxes to 1 January 2027 and the new consolidated VAT code will take effect on 1 January 2027.

France will terminate the one‑off fiscal representation route for Customs Procedure 42 on 1 January 2026, requiring non‑EU sellers to register for French VAT in their own name and file ongoing returns. The change removes the simplified “France‑as‑gateway” model and forces operators to adopt a formal French VAT footprint or reroute through other EU members.

The Post Office provides guidance for UK sellers on how the Import One Stop Shop (IOSS) scheme applies to sales into the EU. Items under €150 can be covered by IOSS, allowing buyers to pay duties and fees at purchase, while items over €150 or sold outside IOSS require duties to be paid by the recipient or via pre‑paid services. Gifts under €45 are exempt from duties and fees.