The EU is proposing two new customs charges for small‑value imported parcels: a €2 handling fee effective November 2026 and a flat €3 duty on goods below €150 effective July 2026. These charges would be paid via the IOSS monthly return and could undermine the scheme by increasing costs and operational complexity. The measures are temporary, pending 2028 customs reforms, and will be reviewed every three months.
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VatCalc · 3 days ago
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.
EASProject · 6 days ago
EASProject explains that from 1 July 2026 EU orders up to €150 imported from outside the EU will incur a temporary €3 customs duty. Sellers must register for the Import One‑Stop Shop (IOSS) to collect VAT at checkout, handle the duty, and automate monthly reporting. The duty remains until 1 July 2028, after which a new customs reform will replace it.
VatCalc · 6 days ago
EU Commission clarified how VAT should be applied to the new €3 customs duty on low-value imports. The duty, effective 1 July 2026, is exempt from VAT for IOSS users but taxable for Special Arrangements and standard imports. A separate €2 handling fee, expected before November 2026, will be outside VAT.
Customs Support Group · 7 days ago
EU e‑commerce reform introduces a €3 per line‑item customs fee replacing the €150 exemption from 1 July 2026, and shifts import declaration responsibility from consumers to platforms or sellers from 1 November 2026. Declarants must provide three product identifiers (M‑PID, NS‑PID, S‑PID) and will act as deemed importers, while H7 and H1 declarations will determine duty and VAT regimes. The reform also clarifies carrier filing obligations and IOSS applicability.
Global VAT Compliance · 7 days ago
The European Commission clarified that the new EUR 3 customs duty on low‑value consignments (≤ EUR 150) will apply from 1 July 2026. Under the IOSS scheme no VAT is due on this duty, whereas VAT is payable on it for imports using Special Arrangements or the standard import procedure. A Union handling fee, expected from November 2026, will be outside the scope of VAT.
Thomson Reuters · 11 days ago
The Thomson Reuters Institute report highlights that EU‑wide ViDA mandates for cross‑border e‑invoicing and digital reporting will come into force in 2030, while many member states are already implementing national e‑invoice and real‑time reporting requirements. Despite widespread awareness, only 22% of EU tax and finance professionals have a formal, funded transition program, underscoring a significant readiness gap.
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Key Takeaways
The EU proposes a €2 handling charge effective November 2026 and a flat €3 duty on goods below €150 effective July 2026, both payable via the IOSS monthly return.
They could undermine IOSS by increasing costs and operational complexity, potentially discouraging consumers and requiring couriers to collect charges at delivery, eroding the scheme’s benefits.
The EU will conduct regular 3‑month reviews of IOSS performance after the charges are introduced.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 20 January 2026. It relates to VAT developments in European Union. The original source is VatCalc.
