EU VAT CHANGES

EU VAT CHANGES

Home Guidance on the 1 July 2021 EU VAT Changes

PREPARING FOR THE EU VAT DE MINIMIS REMOVAL ON 1 JULY 2‌0‌2‌1

From 1 July 2‌0‌2‌1, all commercial goods imported into the EU will be subject to VAT. The current VAT exemption for importation of goods up to €22 will be removed. All imports of goods into the EU will require a formal customs declaration.

A new (optional) VAT collection scheme will be introduced for online sellers/online platforms, known as Import One-Stop Shop (IOSS) – which is only applicable for B2C transactions of goods with a value up to 150 EUR.
All B2B and B2C shipments of any value can still be sent using the existing methods to pay VAT, with businesses able to choose to pay duties & VAT on behalf of the recipient, or for payment to collected from the recipient on delivery.

Please note that most shipments valued under €150 are not subject to Customs duties on arrival in the EU. This is separate to VAT and will continue to apply post 1 July 2‌0‌2‌1.

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Guidance on preparing your business

UK Customer Webinar with EU Customs Experts
Listen to our recording of UK Customer Webinar with EU Customs Experts:

❯ First session Thursday 3 June

❯ Second session Wednesday 16 June
EU VAT De Minimis Removal Presentation
Guidelines on completing Customs Invoice
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