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.
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Innovate Tax · 3 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 · 3 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 · 6 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 · 7 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.
Numeral · 9 days ago
The EU imposes VAT on SaaS and software sales, applying a customer-location rule for both B2B and B2C transactions. SaaS sellers must collect VAT IDs, validate them via VIES, and apply the reverse charge for B2B sales to VAT-registered buyers.
VatCompliance · 10 days ago
EU VAT authorities now routinely audit e-commerce sellers, matching platform data against returns. The article outlines the audit process, DAC7 obligations, and record-keeping requirements.
Key Takeaways
From 1 July 2026, the EU will apply a temporary €3 customs duty per item on low-value consignments up to €150 imported from outside the EU.
From 1 July 2026, Nigeria's second wave of e-invoicing and e-reporting is mandatory for all VAT-registered businesses, with a six-month soft landing on penalties.
From 1 July 2026, Denmark zero-rates VAT on books, e-books and audiobooks, replacing the previous 25% rate.
From 1 August 2026, Oman will include more than 150 of the largest taxpayers in the first e-invoicing implementation phase, alongside voluntary registrations.
From 1 July 2026, Ireland permanently reduces the VAT rate on food, catering and hairdressing services from 13.5% to 9%.
Primary source
Read the full article at Innovate TaxThis summary was published on VATfaqs.com on 20 July 2026. It relates to VAT developments in European Union. The original source is Innovate Tax.
