Chystá se změna pravidel uplatňování DPH u zásilek z dovozu

The Council of the European Union has approved an amendment to the VAT Directive, which changes the rules for applying VAT to consignments from third countries, effective 1 July 2028.

Sellers and platforms facilitating online sales of goods to end customers will be responsible for collecting VAT and will no longer be able to pass this obligation onto customers.

The new regulation aims to motivate sellers and platforms to use the Import One Stop Shop (IOSS) scheme, which allows for registration and payment of VAT via a single Member State of identification, even though the goods are supplied to customers across the EU. The Member State of identification then redistributes the VAT to the relevant Member States of consumption.

Sellers and platforms that do not use this special scheme will have to register for VAT in all EU Member States where their customers are located, and generally also appoint a tax representative there. Without VAT registration, they will not be able to release goods into free circulation. VAT from customers will be collected at the moment of purchase.

The new rules are part of a broader framework of changes in the EU related to VAT legislation in the digital age and the planned customs reform. They will have a significant impact primarily on sellers and platforms facilitating online sales of low-value goods up to EUR 150, who have so far been able to transfer the responsibility for collecting VAT to their customers or to carriers handling the customs clearance of shipments.

The full wording of the new rules can be found HERE.

Authors:

Ivana Krylová

Michaela Kleinpeterová