Securing IOSS – 1st March 2028 unique consignment numbers for IOSS consignment shipments by non-EU participants Following the March 2025 VAT in the Digital Age reform adoption, one of the first measures a measure to get under way is controls on Import One Stop-Shop (IOSS)
Preparations July 2028 Extension of OSS return for cross-border movement of own goods: B2C e-commerce; and B2B call-off stock The full EU VAT in the Digital Age (ViDA), which Single VAT Registration (SVR) is one of three pillars, enters into force from 14 April 2025.
Optional single EU return for €150 consignment import VAT reporting The EU e-commerce VAT package has now come into force on 1 July 2021, including the introduction of the new pan-EU Import One-Stop Ship (IOSS) return. March 2025 update: as part of the ViDA reforms,
The EU is undertaking an extended program of reforms to its Value Added Tax regime. This commenced with the 2016 Tax Action Plan, containing over ten reforms included the later separated 1 July 2021 e-commerce VAT package and the new VAT in the Digital Age
March 2028 VAT on all import B2C consignment must be charged at sale in checkout; IOSS €150 limit withdrawn; marketplaces liable for seller VAT and customs; optional Special Arrangements extended As part of 2028 EU Customs reforms proposals, the VAT special arrangements threshold of €150
2025 SME Special Scheme introduces pan-EU €100,000 VAT registration threshold to reduce foreign compliance burden for EU businesses From 1 January 2025, there is a new, optional €100,000 EU VAT registration threshold, enabling EU-resident businesses to sell in other EU states, declaring the sales as
The EU’s e-commerce VAT package launched on 1 July 2021. What changed 1 July 2021 with EU e-commerce VAT package Update: as part of the approved VAT in the Digital Age scheme, the use of OSS will be extended to movement of own goods from 1
Proposals as part of VAT in the Digital Age ViDA reforms to reduce fraud As part of the EU VAT in the Digital Age ViDA reforms, it has been proposed that there will be more transaction data exchanges to help reduce problems on Import One-Stop
HMRC opens Import One-Stop-Shop portal for e-commerce sales NI to EU The UK’s HMRC has launched 1 March 2024 its own full portal for the EU’s Import One-Stop-Shop IOSS. This enables UK or other non-EU businesses with a UK VAT number to report Northern Ireland
VAT and customs duties due on all B2C imported consignments 1 January 2024 From 1 January 2024, Norwegian VAT and customs duties is payable on all B2C import consignments. This ends the NOK 350 (approx. €31) exemption threshold which was introduced on 1 April 2020.
