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.
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The Trade Hub · about 6 hours ago
The European Commission announced that the customs duty exemption for low‑value consignments valued below €150 will cease on 1 July 2026. The de‑minimis regime that previously exempted these parcels is being replaced, while a temporary flat fee on low‑value imports remains in force until 1 July 2028.
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.
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.
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.
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.
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.
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Key Takeaways
The Single VAT Registration framework becomes effective on 1 January 2027.
OSS minor modifications will be introduced, including distance‑sales reporting for natural gas, heating and cooling energy, clarification of the €10,000 intra‑community distance‑sales threshold, and harmonisation of timing of chargeable events.
The €10,000 threshold applies to intra‑community distance sales of goods and TBE services, but only for supplies from the supplier’s country of establishment.
The IOSS security initiative will be fully implemented by 1 July 2028, following a secure IOSS pilot and real‑time verification of IOSS numbers.
Key technical requirements include new functional and technical specifications for the SVR package, a single VAT registration data exchange layer, enhanced identification logic for non‑established traders, and streamlined lifecycle management for OSS/SVR accounts.
Primary source
Read the full article at VATCalcThis summary was published on VATfaqs.com on 1 July 2026. It relates to VAT developments in European Union. The original source is VATCalc.
