VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT

It affects online marketplaces, platforms, distance sellers of imported goods, postal operators, express carriers, customs agents, and EU consumers buying imported goods online.

• Marketplaces facilitating imported distance sales become deemed suppliers regardless of consignment value.
• The Import One-Stop Shop may cover all imported distance sales except excise goods.
• Special import VAT declaration and payment arrangements are extended beyond EUR 150 consignments.
• Sellers can avoid separate VAT registrations in multiple Member States for higher-value imported distance sales.

Takes effect

The Directive enters into force twentieth day after Official Journal publication; Member States apply transposed rules from 1 March 2028.

Transitional law

Member States must adopt and publish transposition measures by 31 December 2027, before applying them from 1 March 2028.

• Directive 2006/112/EC
  • art. 14a(1): replaces paragraph 1, deleting the EUR 150 threshold for deemed supplier regime
  • art. 369l: replaces first paragraph, deleting the EUR 150 threshold for the IOSS special scheme
  • art. 369y: replaces Article 369y, deleting the EUR 150 threshold for special arrangements