What changed for VAT in July 2021, and what is the IOSS ceiling’s status on 11 November 2026?

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Answer

The €22 commercial import-VAT relief ended on 1 July 2021; VAT is handled under the relevant regime, including upfront collection with IOSS. Removal of the IOSS €150 ceiling is a Council general approach requiring consultation and formal adoption, with application intended from 1 July 2028.

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Read the linked lesson for the applicable scope and exceptions.

https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en

Low-value parcels: VAT, customs duties, and the 2026 EU reforms External Assigned Revenue in the EU Budget

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What changed for VAT in July 2021, and what is the IOSS ceiling’s status on 11 November 2026?

The €22 commercial import-VAT relief ended on 1 July 2021; VAT is handled under the relevant regime, including upfront collection with IOSS. Removal of the IOSS €150 ceiling is a Council general approach requiring consultation and formal adoption, with application intended from 1 July 2028.

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