The amendments to the directive propose that if import VAT is not included in the price of goods when selling goods from third countries via an online platform and goods arrive in the EU for which import VAT has not yet been paid, the selling platform or the seller using it would be liable for its payment. Until now, most import VAT has been paid by the final consumer, the purchaser.
It is expected that the model of import VAT to be paid at the time of import in each EU Member State will not be attractive for sellers and sales platforms, as it will create an obligation for them to register for VAT in each EU Member State into which the goods are imported, which will encourage them to opt instead for the current import one-stop shop, known as the IOSS.
The IOSS is a system whereby goods sold via online platforms and imported from third countries (up to a value of EUR 150) are subject to an import VAT collection system, where import VAT is collected from the buyer immediately upon purchase of the good and not at the time of import into the EU. In this case, the platform (or its intermediary) registers in only one EU Member State and the VAT collected on the sale is paid to this Member State, which then distributes it to other EU Member States, accordingly, based on the determination of the place of VAT taxation.
The amendments to the directive will enter into force on 1 July 2028. The formal adoption of the legislation will take place shortly after the completion of the necessary procedural steps.
