A news release from WCO on 9 June advised that, from 1 July, VAT rules on cross-border business-to-consumer (B2C) e-commerce activities in the EU will change.  The new rules will have major impact on customs matters –

  • VAT will now have to be applied on all goods that are sold online in the EU regardless of their price – the de minimis threshold of €22 will no longer be applied.
  • an electronic portal – Import One Stop Shop (IOSS) – is introduced to facilitate and simplify the declaration and payment of VAT for online sales of goods imported in the EU with a value not exceeding €150
  • consumers that buy from a non-EU seller or platform that is registered in the IOSS will find that VAT will be included as part of the price that has to be paid to the seller – meaning no more calls from Customs or courier services asking for an extra payment when the goods arrive in the buyer’s home country
  • special provisions provide that online marketplaces/platforms facilitating supplies of goods are deemed for VAT purposes to have received and supplied the goods themselves – as a “deemed supplier”
  • new record keeping requirements for online marketplaces/platforms facilitating supplies of goods and services, including where such online marketplaces/platform are not a deemed supplier
  • special arrangements for postal operators and couriers to manage sales done by sellers or marketplaces/platforms that have not registered in and do not use the IOSS – with VAT due upon import will be collected from the buyer upon delivery of the parcel

Any modest contributions for my time and ongoing expenses are welcomed!  I have a page, where contributions start as low as $3, at

Author: raytodd2017

Chartered Legal Executive and former senior manager with Isle of Man Customs and Excise, where I was (amongst other things) Sanctions Officer (for UN/EU sanctions), Export Licensing Officer and Manager of the Legal-Library & Collectorate Support Section

Leave a Reply

Fill in your details below or click an icon to log in: Logo

You are commenting using your account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

%d bloggers like this: