EU finance ministers have agreed a further package of value-added tax rules for online sales, aligning VAT collection with the bloc’s planned customs reforms.
The Council position reached on 9 November would remove the €150 ceiling on use of the Import One Stop Shop. Non-EU suppliers and platforms could then account through a single member-state registration for VAT on imported goods of any value. The system would also cover online sales by non-EU operators from customs warehouses inside the Union.
From 1 July 2028, when the EU customs data hub is due to begin operating, non-EU online platforms would be treated as the supplier for VAT purposes on every sale into the Union, regardless of value. The platform, rather than the underlying merchant, would be responsible for collecting and remitting the tax.
The agreement is the Council’s position, not the final legislative act. The European Parliament must be consulted before the Council can formally adopt the measures.
