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.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
Marosa · about 3 hours ago
The EU and several member states have announced new VAT and e-invoicing rules for 2026. Key changes include temporary UK VAT rates, Latvia’s reduced food rate, and Slovakia’s e-invoicing mandate start date.
Innovate Tax · 2 days ago
EU will impose a temporary €3 customs duty per item on low-value consignments from 1 July 2026. Poland ended its fuel VAT cut on 30 June 2026. Nigeria's second wave of e-invoicing becomes mandatory from 1 July 2026.
Innovate Tax · 4 days ago
The article summarises recent VAT and customs duty changes across the EU, UK, Poland, Austria, Spain, Denmark, Nigeria, Gibraltar, Argentina and Ireland.
VatIT · 5 days ago
EU: The ViDA package, now EU law, introduces mandatory e-invoicing, platform VAT collection and a single VAT registration system effective from 14 April 2025. Key deadlines include 1 July 2030 for mandatory B2B e-invoicing, 1 January 2030 for platform VAT collection, and 1 July 2028 for OSS extension.
1stopVAT · 7 days ago
EU Commission has issued technical guidelines on how the new EUR 3 customs duty for low-value goods will be calculated, effective from 1 July 2026. The guidelines clarify that the duty is levied at customs clearance and is excluded from the taxable amount for IOSS-registered vendors, while it is included in the VAT base for standard import procedures and special arrangements.
Customs Support Group · 8 days ago
EU steel import safeguard changes effective 1 July 2026, halving duty-free quotas to 18.3 million tonnes and doubling out-of-quota tariff to 50%. Importers must also meet new melt-and-pour origin documentation and monitor tighter quotas across 30 product categories.
Put your brand alongside trusted tax-tech intelligence across 150+ countries.
Key Takeaways
The exemption ends on 1 July 2026 and is replaced by a flat €3 fee per line item until 1 July 2028.
They must provide the merchant product identifier (M‑PID), the non‑standardised manufacturer PID (NS‑PID), and the standardised identifier (S‑PID, e.g., EAN or ISBN).
Platforms and sellers that control product data, valuations, and seller identity become the deemed importers from 1 November 2026.
H7 applies to consignments under €150, uses a simplified dataset, and incurs the €3 per line item fee; H1 is a full declaration for higher value or bulk consolidations, requiring complete data and potentially different VAT regimes.
Primary source
Read the full article at Customs Support GroupThis summary was published on VATfaqs.com on 22 June 2026. It relates to VAT developments in European Union. The original source is Customs Support Group.
