E-commerce - check the changes to your customs affairs
If you’re an e-commerce entrepreneur supplying goods from outside the EU directly to addressees within the EU, you will be affected by certain changes from 1 July 2021 onwards. This does not just concern VAT, but also your Customs declaration.
New e-commerce VAT rules
If you’re an e-commerce entrepreneur supplying goods from outside the EU directly to addressees within the EU, new VAT rules will apply to you. The VAT exemption when importing shipments to a maximum value of EUR 22 will be abolished. In case of shipments to a value of no more than EUR 150 exempt from customs duties under Article 23 of Regulation (EC) 1186/2009, you will have to file an import declaration and pay import VAT in the country of destination. Should you opt to have the Import scheme apply, simplified VAT declarations are possible.
Changes to the e-commerce declarations procedure
The normal declarations procedure for e-commerce shipments changes per 1 July 2021. In case of shipments originating from outside the EU directly sent to addressees within the EU, with a value of up to EUR 150, exempt from customs duties under Article 23 of Regulation (EU) 1186/2009, and with respect to which no import prohibitions and restrictions apply, you will have to file your declarations using DECO: a new declaration system. You will no longer be able to use AGS, Venue, GPA and SPA for these shipments from 1 July 2021 onwards.