The European Parliament and Council have agreed on a comprehensive reform of the EU Customs Code aimed at tackling the surge in e‑commerce parcels. Key measures include a new handling fee for individual parcels from non‑EU countries, treating e‑commerce platforms as importers, a new EU Customs Authority in Lille, and a customs data hub to be mandatory by 2034.
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Innovate Tax · about 15 hours ago
EU will impose a temporary €3 customs duty per item on low-value consignments from 1 July 2026. Poland ended its fuel VAT cut on 30 June 2026. Nigeria's second wave of e-invoicing becomes mandatory from 1 July 2026.
Innovate Tax · 3 days ago
The article summarises recent VAT and customs duty changes across the EU, UK, Poland, Austria, Spain, Denmark, Nigeria, Gibraltar, Argentina and Ireland.
VatIT · 3 days ago
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.
1stopVAT · 6 days ago
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.
Customs Support Group · 7 days ago
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.
Numeral · 9 days 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.
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Key Takeaways
The fee will be collected no later than 1 November 2026, once the required IT system is operational.
Sellers and platforms that facilitate distance sales of goods from non‑EU countries directly to EU customers will be treated as importers.
Companies may be fined 1–6 % of the total value of goods imported in the previous 12 months, and their trusted trader or AEO status may be suspended or revoked.
The new EU Customs Authority in Lille, France, will be fully operational immediately upon establishment.
Primary source
Read the full article at European ParliamentThis summary was published on VATfaqs.com on 27 March 2026. It relates to VAT developments in European Union. The original source is European Parliament.
