The EU has agreed an interim €3 customs levy for parcels that will take effect on 1 July 2026. Romania and Italy have already implemented national levies of 25 RON (~€5) and €2 respectively for low‑value parcels, while the Netherlands and France remain in proposal stages. The move aims to curb VAT and customs fraud on low‑value e‑commerce shipments.
It comes into force from 1 July 2026.
Romania imposes a flat 25 RON (about €5) fee, effective 1 January 2026.
Italy introduced a €2 administration charge for parcels not exceeding €150, effective 1 January 2026, applied to both B2B and B2C.
Romania and Italy have gone live with their levies; the Netherlands and France are still at proposal stage.
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Law360 · about 11 hours ago
The OECD has released guidance to help policymakers design real‑time reporting mandates for VAT transactions. The guidance outlines principles for implementing real‑time data submission to tax authorities, a feature increasingly adopted by member states. It aims to standardise reporting requirements and improve compliance.
LinkedIn · 1 day ago
The EU has abolished the VAT de‑minimis rule, making VAT applicable to all commercial goods. Starting 1 July 2026, a €3 fixed duty per product type will apply to low‑value e‑commerce consignments, with a separate handling fee expected from late 2026 and the €150 duty‑free threshold slated to disappear by mid‑2028. Member states such as Romania have already introduced €5 logistics fees from 1 January 2026.
Bloomberg Tax · 4 days ago
Bloomberg Tax argues that digital services taxes (DSTs) are ineffective and distort the digital economy, citing low revenue and compliance burdens. The article highlights that several countries—including Canada, India, Malaysia, and France—have moved away from DSTs or are considering alternatives, and it advocates shifting to a VAT framework for digital services.
Law360 · 4 days ago
The European Union’s data supervisor cautions that the EU’s intensified crackdown on VAT fraud could blur the line between data cooperation and law enforcement, potentially undermining data protection. The warning highlights concerns about the balance between anti‑fraud measures and privacy safeguards.
TwoBirds · 5 days ago
The EU will abolish the EUR 150 customs duty exemption for small parcels from 1 July 2026, replacing it with a fixed EUR 3 duty per item if VAT is paid via IOSS. A Union‑wide customs handling fee will start in November 2026, while several Member States have already introduced national fees from 1 January 2026. Additionally, the EU will incentivise the IOSS mechanism for B2C distance sales from 1 July 2028 and is working to remove the EUR 150 threshold for IOSS.
Law Society of Ireland · 5 days ago
The European Data Protection Supervisor has warned that the European Commission’s proposal to grant the European Public Prosecutor’s Office and OLAF direct access to VAT information at EU level needs clearer safeguards to prevent blurring administrative and criminal boundaries. The proposal, aimed at tackling VAT fraud costing the EU €12.5‑32.8 bn annually, would amend an EU regulation to centralise access to VAT data for law‑enforcement purposes.
