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Important changes to EU VAT rules as of 1 July 2021

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Important changes to EU VAT rules as of 1 July 2021

The European Union implemented new customs rules for online purchases from outside the EU. All businesses will be affected, but the changes will mainly impact business-to-consumer (B2C) sales and online marketplaces, including those based within the EU and those based outside selling to customers in the EU.

3 main changes

Removal of the €22 import VAT exemption for all importers (professional and private)

From July 1st, 2021, VAT will be charged on all commercial goods imported into the EU, regardless of their value. For examples of how these additional costs are calculated, please visit the FPS Finance (BE) or Portail des douanes et accsies (LU) website.

Option of VAT payment by non-EU shipper via an electronic portal for B2C goods ≤ 150€ (when Import One-Stop Shop applies)

For shipments with a value below 150€, VAT can either be charged at the time of the sale by the seller and refunded by using the new Import One-Stop Shop (IOSS) portal or collected from the end-consignee by DPD before delivery of the parcel in case IOSS is not applied by the non-EU shipper. For more information, please check the following link.

Online marketplaces becoming the VAT collector for B2C goods ≤ 150€

Online marketplaces enabling sellers to sell their goods directly to end-consignees, are now responsible for charging/collecting, reporting and remitting the VAT due from the end-consignee. The scheme applies for both cross-border and domestic transactions of any value. In any case, no VAT has to be collected by DPD from the end-consignee.

Detailed information for import to Belgium and Luxembourg

Each shipment arriving in Belgium/Luxembourg from a country outside the EU is checked by Customs. Only after clearance and respective due payment of VAT & Duties when required, your parcel will go out for delivery.

Customs formalities

As from January 1st, 2021 and the conclusion of Brexit, all goods arriving from the UK are subject to payment of duties and taxes. In order to make this happen, all goods arriving from the UK (Northern Ireland excluded) pass through our Hub in the Netherlands and if Duties and taxes costs are not included in the price you pay, DPD will send you a payment request per mail and by SMS for due import duties.

As of July, 1st 2021, all goods imported in Europe that are not IOSS compliant require customs clearance in the destination country.

Import taxes to be paid:

VALUE OF GOODS

FEE TO BE PAID

From 1€ to 150€

VAT for IOSS, VAT + IMPORT TAXES for non IOSS

Above 150€

VAT + CUSTOMS FEE

 

For goods imported from countries other than the UK, Norway or Switzerland, DPD can propose upon request a full brokerage solution for your goods. Should you want to subscribe to this service, please contact your sales representative for extra information.

Voor goederen afkomstig uit andere landen dan het VK, Noorwegen of Zwitserland kan DPD op aanvraag een totaaloplossing aanbieden voor de douane-inklaring van uw goederen. Contacteer uw sales-contactpersoon voor meer informatie over de mogelijkheden.

Tax arrangements

For IOSS goods, tax payment is arranged via the IOSS portal using a representation located in one of the countries of the EU. If you do not have any solution to represent you in Europe for tax payment, DPD can provide a solution to facilitate payment. Should you want to subscribe to this service, please contact your sales representative for extra information.

As of July, 1st 2021, all goods imported in Europe that are not IOSS compliant require customs clearance in the destination country.

Import taxes to be paid:

VALUE OF GOODS

 FEE TO BE PAID
From 1€ to 150€

 VAT for IOSS, VAT + IMPORT TAXES for non IOSS
Above 150€

 VAT + CUSTOMS FEE

Disputes

As per our general terms and conditions, any dispute arising in relation to the contractual relationships between the Customer and the Service Provider and/or the services rendered by the Service Provider or connected with these Conditions shall be subject to the Exclusive competence of the courts of the seat of the Service Provider.