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E-commerce: the most important changes from 1 July 2021 onwards

06.23.2021

Are you an e-commerce entrepreneur and you deliver goods from outside the EU to consumers within the EU? From 1 July 2021, there will be changes which will not only apply to the VAT but also to the declarations to Customs.

What are the changes for you as an e-commerce entrepreneur?

From 1 July 2021, new legislation for e-commerce will be in force which means:

  • The abolition of the VAT exemption in respect of the import of non-EU goods with an intrinsic value of a maximum of € 22
  • The implementation of the Import One-Stop Shop (IOSS/Import scheme), the special arrangements for distance-selling of non-EU goods
    The consumer pays the VAT directly to the selling party. The selling party pays the VAT periodically to the Tax Authorities.
  • The implementation of the Special Arrangement or SA, the special arrangement for the VAT return and VAT payment upon importation. The customs declarant pays the VAT owed to Customs. Upon delivery, the addressee repays the VAT to the customs declarant.
  • The obligation to make a declaration in the country of destination of the consignment, if there is an application for a relief from customs duties upon importation under the arrangement of a value of up to and including € 150, unless the import scheme is being used
  • The introduction of the specific data set (SRD)
    SRD has not been made obligatory as yet in the Netherlands in relation to all declarations which are free of import duties pursuant to Article 23 or Article 25 of the (EC) Council Regulation 1186/2009.
  • The introduction of the new Customs declaration system DECO
    This system has been developed especially for SRD.
  • The obligation to file a digital declaration for all the goods which are to be imported.

Please note!

The relief from customs duties and exemption from VAT for consignments with a value of no more than € 45 for private individuals between themselves continue to exist

There is no transition period

On 1 July 2021, the new legislation for e-commerce starts without a period of transition.

The declaration system is available for 0.00 hrs. to file declarations in respect of your e-commerce goods with an intrinsic value of an amount up to and including € 150. If you wish to make use of the relief from customs duties and the specific dataset, you have the obligation to make use of this system.

Further information

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