The year 2026 marks a shift in how low‑value goods entering the EU are taxed, with the EU introducing a flat €3 customs duty and a planned €2 handling fee, while several member states enact national measures. These changes aim to streamline customs processing and increase revenue from low‑value e‑commerce parcels.
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Numeral · about 17 hours ago
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.
VatCompliance · about 21 hours ago
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.
Numeral · 1 day ago
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.
SGS · 3 days ago
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.
Numeral · 4 days ago
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.
International Tax Review · 5 days ago
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.
Primary source
Read full article on LinkedIn by Aleksandra BalThis summary was published on VATfaqs.com on 6 January 2026. It relates to VAT developments in European Union. The original source is LinkedIn Article by Aleksandra Bal.
