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Tuesday 31 December 2019
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Professionals - 1 July 2021: entry into force of the e-commerce VAT package
On 1 July 2021, the e-commerce VAT package enters into force, and with it major tax and customs changes concerning shipments with an intrinsic value of up to 150 euros.
The VAT rules are changing
From 1 July 2021 VAT is due on all consignments imported from third countries to the European Union, regardless of their value.
This also changes the rules on accountability. Indeed, in specific cases, platforms that facilitate online sales of goods imported from third countries are now liable for VAT, regardless of the value of the consignment. VAT is therefore no longer systematically charged to the final customer at the time of delivery.
Finally, in order to streamline import tax collection and implement these new accountability rules, a new VAT tax regime is created: the IOSS (Import One Stop Shop).
New customs arrangements
In order to ensure the collection of VAT on all consignments with a value of EUR 150 or less, a specific electronic customs declaration was created: the H7 declaration.
- This declaration must be filed in the new dedicated online service: Delta H7, designed to offer very high availability and allow greater fluidity of customs clearance.