The European Union has ended temporary derogations linking the New Computerised Transit System Phase 6 and Import Control System 2, requiring all consignments entering the EU customs territory to be covered by a valid Entry Summary Declaration from 1 June 2026. Economic operators must align customs software and data exchange procedures with the new technical specifications to avoid delays or rejected declarations.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
Innovate Tax · about 21 hours 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 · 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 · 4 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 · 10 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.
Put your brand alongside trusted tax-tech intelligence across 150+ countries.
Key Takeaways
As of 1 June 2026, the European Union requires all consignments entering the customs territory to be covered by a valid Entry Summary Declaration.
From 1 June 2026, depending on the country of departure, the information must be submitted directly through the Import Control System 2 or included in a combined transit declaration under NCTS Phase 6 for opt-in countries.
As of 2026, TransitNet supports full NCTS Phase 6 functionality in opt-in countries including Bulgaria, Croatia and Serbia.
From 1 June 2026, economic operators must align customs software, declaration processes and data exchange procedures with the new technical specifications for NCTS Phase 6 and ENS to avoid delays or rejected declarations.
Primary source
Read the full article at SGS e-CustomsThis summary was published on VATfaqs.com on 4 July 2026. It relates to VAT developments in European Union. The original source is SGS e-Customs.
