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.
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S-GE · about 1 hour ago
The webinar explains that Swiss and Liechtenstein companies must register for EU VAT from the first euro of turnover in 2026, with no Swiss‑style threshold. It details when local registration is required—e.g., when stock is held in a Member State—and how to determine the correct country of registration, including use of the One‑Stop‑Shop for B2C electronic services.
VatCalc · 1 day 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 · 2 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 · 2 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 · 6 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.
1stopVAT · 9 days ago
The EU will introduce a fixed customs duty fee of EUR 3 per distinct item for low‑value B2C imports from outside the EU, effective 1 July 2026. The previous duty relief for consignments valued up to EUR 150 will end, and the Commission has issued guidelines to help vendors comply.
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Key Takeaways
From 1 July 2026 until 1 July 2028, EU orders up to €150 imported from outside the EU will incur the duty.
Orders up to €150 imported from outside the EU are subject to the temporary €3 customs duty.
Sellers must register for IOSS, collect EU VAT correctly at checkout, prepare for the €3 duty, and automate monthly IOSS reporting.
Couriers need IOSS numbers to use Centralised Clearance and efficiently handle the €3 customs duty.
Primary source
Read the full article at EASProjectThis summary was published on VATfaqs.com on 24 June 2026. It relates to VAT developments in European Union. The original source is EASProject.
