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VAT rules for e-commerce since 1 July 2021

On July 1st 2021, the VAT exemption for the import of goods whose value does not exceed 22 Euro disappeared. This means that, as a consumer, you will have to pay VAT on all goods you import into the EU from July 1st, even if you buy them online.

  • Why was this rule introduced?

    This rule is introduced by the European Commission in order not to give preferential VAT treatment to goods imported from outside the EU compared to goods purchased within the EU. The VAT package for e-commerce was one of the priorities of the Digital Single Market strategy.

  • As a consumer, do you have to do anything in order to pay this VAT?

    You do not need to do anything for goods whose value does not exceed 150 Euro that you buy online from outside the EU, if your seller is registered in the new VAT system and uses the Import One Stop Shop (IOSS).

    If your supplier is not registered in the IOSS system, you as a consumer will have to pay VAT and possibly customs clearance costs charged by the transport company in charge of the goods for goods imported into the EU.

  • How can you, as a consumer, find out whether the seller is registered in the One-Stop Shop system?

    It is impossible for you to find this information. It will only be available if you examine the costs charged by the seller when processing your purchase. If VAT is charged immediately, you do not have to pay it when the goods are delivered and the seller is most likely registered.

    Do you have doubts in this regard? Get in touch with the seller and ask them.