EU Import VAT Excise and E-Commerce
Source package: eu_customs_research_report.md dated 2026-06-03, eu_customs_expansion_report.md dated 2026-06-11, eu_customs_expanded_source_portals.csv, and eu_customs_expanded_legal_index.csv.
Import VAT
The VAT base is Council Directive 2006/112/EC, CELEX 32006L0112, with implementing measures in Council Implementing Regulation (EU) No 282/2011, CELEX 32011R0282. Relevant VAT Directive provisions include Articles 30, 60-71, 85-89, 143, 201, 211, 369l-369x, and 369y-369zb.
Customs value and the VAT taxable amount are related but not identical. The import VAT taxable amount starts from customs value and may include customs duties, taxes, levies, and incidental expenses to the first place of destination, subject to VAT Directive rules and Member State implementation.
Import VAT payment, deferment, and postponed accounting are Member State implementation areas. VAT treatment does not replace classification, origin, valuation, trade remedy, licence, certificate, or product-compliance checks.
VAT E-Commerce and IOSS
The VAT e-commerce framework includes Directive (EU) 2017/2455, CELEX 32017L2455; Directive (EU) 2019/1995, CELEX 32019L1995; and Implementing Regulation (EU) 2019/2026, CELEX 32019R2026.
Since 2021-07-01, the EU import VAT exemption for commercial low-value goods under EUR 22 has been abolished. Import declarations are required for all goods entering the EU, regardless of value.
IOSS applies to distance sales of goods imported from third countries or territories in consignments with intrinsic value not exceeding EUR 150, excluding excise goods. Special arrangements may be used by persons presenting goods to customs for low-value imports where IOSS is not used, subject to conditions.
2026 Low-Value Customs Duty Change
The low-value duty-relief base is Council Regulation (EC) No 1186/2009, CELEX 32009R1186. Council Regulation (EU) 2026/382, CELEX 32026R0382, amends the relief regime. Commission Implementing Regulation (EU) 2026/1200, CELEX 32026R1200, amends Implementing Regulation 2015/2447 for the temporary EUR 3 customs duty.
Timeline from the source package:
| Date | Event |
|---|---|
| 2009-12-30 | Regulation 1186/2009 entered into force |
| 2010-01-01 | Most of Regulation 1186/2009 applied |
| 2026-03-10 | Regulation 2026/382 entered into force |
| 2026-06-09 | Implementing Regulation 2026/1200 entered into force |
| 2026-07-01 | Operational changes and temporary EUR 3 customs duty begin |
| 2028-07-01 | Temporary EUR 3 duty period scheduled to end |
From 2026-07-01 until 2028-07-01, the EU applies a temporary EUR 3 customs duty per item for certain low-value distance sales in place of the previous Chapter V low-value customs duty relief. This is separate from import VAT.
Operators should update checkout tax disclosure, IOSS or special-arrangement flows, customs declaration data, guarantees, destination Member State logic, and low-value transaction monitoring.
Excise and EMCS
Council Directive (EU) 2020/262, CELEX 32020L0262, lays down the general arrangements for excise duty. Other core acts include Council Directive 2003/96/EC on energy taxation, CELEX 32003L0096; Council Directive 92/83/EEC on alcohol structures, CELEX 31992L0083; Council Directive 92/84/EEC on alcohol rates, CELEX 31992L0084; and Council Directive 2011/64/EU on tobacco excise, CELEX 32011L0064.
Excise goods include alcohol, tobacco, and energy products. Importation can trigger customs duty, import VAT, and excise. Excise goods may move under duty suspension through authorised warehousekeepers, registered consignors, registered consignees, and EMCS workflows. IOSS does not apply to excise goods.
Member State VAT Examples
The source package captured these national implementation sources:
| Member State | Topic | Official source |
|---|---|---|
| Ireland | Import VAT manual and postponed accounting | https://www.revenue.ie/en/tax-professionals/tdm/customs/import-export-policy/customs-manual-on-import-vat.pdf |
| Netherlands | Article 23 import VAT deferment | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/zakendoen_met_het_buitenland/zakendoen_buiten_de_eu/aangifte_doen_als_u_zakendoet_buiten_de_eu/aangifte_doen_als_u_goederen_importeert_uit_niet_eu_landen/vergunning_artikel_23_aanvragen |
| France | Import VAT reverse charge Q&A | https://www.douane.gouv.fr/sites/default/files/2021-12/27/Questions-Reponses-Dispositif-ATVAI-2022-Operateurs.pdf |
See also EU Customs Member State Layer.