What is the end date for the temporary flat fee on low‑value imports?

The temporary flat fee remains in force until 1 July 2028.

Which threshold value is affected by the end of the duty exemption?

Consignments valued below 150 euros are no longer exempt from customs duties.

The Duty Exemption for Parcels Worth Less Than 150 Euros Will End on 1 July

EU Single VAT Registration 2025 VAT in the Digital Age

VATCalc · about 4 hours ago

The European Commission’s ViDA programme introduces a Single VAT Registration (SVR) framework that will take effect on 1 January 2027, with major structural changes scheduled for 1 July 2028. The reforms extend the One‑Stop Shop (OSS) to additional transactions, simplify own‑goods reporting, and introduce a secure IOSS pilot to curb fraud in low‑value imports. Key technical updates include new functional specifications, explanatory notes, and a real‑time verification system for IOSS numbers.

OECD proposes practical reporting changes for gig economy, accommodation, ride‑sharing and marketplace platforms

VatCalc · 5 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.

IOSS Registration Before 1 July 2026 and the €3 Customs Duty

EASProject · 7 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.

EU clarifies VAT on new €3 customs duty on low-value imports

VatCalc · 8 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.

EU e-commerce reform clearance operating model

Customs Support Group · 9 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.

European Commission Clarifies VAT Treatment of the New EUR 3 Customs Duty for Low-Value Imports

Global VAT Compliance · 9 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.