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.
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Read the full article at Global VAT ComplianceThis summary was published on VATfaqs.com on 5 May 2026. It relates to VAT developments in European Union. The original source is Global VAT Compliance.
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S-GE · about 12 hours ago
The webinar explains that Swiss and Liechtenstein companies must register for EU VAT from the first euro of turnover in 2026, with no Swiss‑style threshold. It details when local registration is required—e.g., when stock is held in a Member State—and how to determine the correct country of registration, including use of the One‑Stop‑Shop for B2C electronic services.
EASProject · 1 day 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 · 2 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 · 2 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 · 3 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.
Thomson Reuters · 7 days ago
The Thomson Reuters Institute report highlights that EU‑wide ViDA mandates for cross‑border e‑invoicing and digital reporting will come into force in 2030, while many member states are already implementing national e‑invoice and real‑time reporting requirements. Despite widespread awareness, only 22% of EU tax and finance professionals have a formal, funded transition program, underscoring a significant readiness gap.
