EU Directive 2025/1539, adopted on 18 July 2025, aimed to simplify the collection of VAT on imported goods.
On 18th July 2025, the Council of the European Union officially adopted new VAT rules on imports.
From 1st July 2028, these provisions will improve the collection of VAT on imported goods.
The new provisions aim to ensure that, rather than European consumers, suppliers, traders or platforms not established in the EU are always liable for VAT on imported goods.
The new measures will encourage the use of the IOSS (Import One Stop Shop) scheme, as foreign traders or platforms that do not currently use it will otherwise have to register in each EU Member State in which they sell goods.
Member States must transpose the Directive by 30 June 2028 for it to take effect on 1st July 2028.
