EU Council Approves Further VAT Simplification for Online Sales: Import One-Stop Shop Extended to Goods of All Values From July 2028
The Council of the European Union agreed on November 9 to further improve how VAT is levied on e-commerce sales entering the EU, aligning it fully with the EU customs reform.
The Import One-Stop Shop (IOSS), currently limited to parcels worth up to €150, will be extended to goods of all values, so non-EU operators can register in one member state to handle VAT obligations across the EU. The IOSS will also cover e-commerce goods stored in EU customs warehouses. From July 1, 2028, when the EU Customs Data Hub goes live, non-EU online platforms will be treated as deemed suppliers and must include all VAT and customs duties in the checkout price and remit them.
The rules will be formally adopted by the Council after consulting the European Parliament and will apply from July 1, 2028. Simon Harris, Ireland's Deputy Prime Minister and Finance Minister, who chaired the meeting, called it the final piece of the puzzle of a fundamental reform of the EU customs framework. (Source: Council of the European Union)
Source: Council of the European Union
Published by GSM · USA (original Chinese edition)
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