Proposed changes to the Import One Stop Shop
17 May 2023
The proposed reform to the EU Customs Union (See MIT News) includes proposed amendments to the VAT Directive, specifically to the Import One Stop Shop (IOSS):
- extending the application of the deemed supplier rule (currently limited to distance sales of imported goods not exceeding EUR 150), to cover all distance sales of goods imported from a third territory or third country;
- extending the application of the IOSS (currently limited to distance sales of imported goods in consignments of an intrinsic value not exceeding EUR 150), to cover all distance sales of imported goods, irrespective of their value;
- extending the application of the special arrangements set out in Chapter 7 of Title XII of Council Directive 2006/112/EC (currently limited to eligible imported goods of an intrinsic value not exceeding EUR 150), to cover all eligible goods.
Read the proposed amendments to the VAT Directive here.