The EU is set to overhaul its e‑commerce customs regime, abolishing the <EUR 150 exemption on July 1 2026 and replacing it with a flat EUR 3 fee per product. From November 1 2026 a EUR 2 handling fee will apply to all distance‑sale goods, while platforms will become deemed importers responsible for duties, VAT and compliance. A new customs data hub is slated for 2028 and dedicated e‑commerce warehouses are encouraged to mitigate the impact.
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VATCalc · 5 days ago
Continuous Transaction Controls (CTCs) are shifting VAT review from post‑return to real‑time monitoring, driven by e‑invoicing and e‑reporting mandates across the EU. The EU requires intra‑community transactions to be e‑reported within 10 days, while Spain and Poland have tighter deadlines of 4 days and live e‑invoicing to KSeF, respectively. VATCalc offers a single tax engine that integrates VAT determination, e‑invoicing, e‑reporting and return preparation for 30+ countries.
Deloitte Luxembourg · 17 days ago
On 13 May 2024, the CJEU ruled that contractual price adjustments in intragroup transactions are not considered a supply of services for VAT purposes, meaning such adjustments fall outside the scope of VAT. The decision applies across the EU, including Portugal and Luxembourg, and underscores the need for case‑by‑case assessment of transfer pricing adjustments. The ruling does not change VAT rates or thresholds but clarifies the treatment of these adjustments.
Law360 · 22 days ago
The EU's top court ruled that intercompany pricing adjustments between the former General Motors unit and Stellantis do not alter VAT liability, meaning the Portuguese government should not have increased the VAT bill for Stellantis. The decision clarifies that such pricing shifts are not subject to VAT adjustments.
VatCalc · about 1 month ago
EU finance ministers endorsed an amendment to Regulation (EU) No 904/2010 that will allow OLAF and EPPO to query Member State VAT systems, but the amendment restricts access to read‑only, case‑by‑case searches and bans bulk extraction or AI analysis. The measure is pending Parliament approval, likely in July 2026, and will be routed through VIES, CESOP and Eurofisc channels.
Global VAT Compliance · about 1 month ago
The European Commission’s proposed EU bill would require member states to share VAT data with anti‑fraud agencies, but Spain has raised objections over data access provisions and inconsistencies. The proposal, introduced in November, seeks to strengthen cooperation against VAT fraud, which the Commission estimates costs the EU €90 billion annually. Spain plans amendments ahead of the upcoming EU finance ministers meeting.
SAFT Validator · about 1 month ago
The article examines the ownership of the SAF‑T compliance process across European organisations, outlining the roles of tax, finance, IT, and external advisers. It highlights the challenges of multi‑country mandates and proposes a three‑layer model—accountability, operational ownership, and execution—to streamline responsibilities. The piece also notes the expanding SAF‑T requirements, such as Bulgaria’s 2026 launch, and stresses the importance of clear ownership for accurate, timely filings.
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Key Takeaways
From July 1 2026 the exemption will be abolished and replaced by a flat EUR 3 fee per product.
From November 1 2026 a EUR 2 handling fee will apply to all distance‑sale goods.
E‑commerce platforms selling to EU consumers will become deemed importers, responsible for customs duties, import VAT and product compliance.
The new customs data hub is planned for 2028.
Primary source
Read full article on LinkedIn by Raoul RamautarsingThis summary was published on VATfaqs.com on 27 February 2026. It relates to VAT developments in European Union. The original source is LinkedIn Article by Raoul Ramautarsing.
