EU Council agrees wider IOSS rules for imported goods

The EUR 150 IOSS limit would go

The agreed draft would extend the Import One Stop Shop to distance sales of imported goods irrespective of value. It would also remove the value limit from the deemed-supplier rule for electronic interfaces, so a marketplace, platform or similar facilitator would be treated as receiving and supplying the imported goods. Products subject to excise duty remain outside the IOSS special scheme.^[1][2]

Special customs warehouses enter the scheme

The draft would extend the definition of imported distance sales to qualifying supplies from the new special customs warehouses for distance sales under the reformed Union Customs Code. IOSS could be used for those supplies, while ordinary VAT rules would continue to apply to goods held in other types of customs warehouse. The draft also requires harmonised minimum criteria for certain IOSS intermediaries, with the Commission proposal due by 31 December 2027.^[1][2]

This is an agreed Council position, not enacted law

The European Parliament is to be consulted again before formal Council adoption. The draft tells Member States to transpose the rules by 30 June 2028 and apply them from 1 July 2028. If the relevant EU Customs Data Hub functionality is not operational by 1 June 2028, application would instead begin when the specified transitional solution ends. Those dates remain part of draft legislation.^[1][2]

Sellers and platforms should map the future data flow

Non-EU sellers, marketplaces and platforms should identify sales above EUR 150, supplies from customs warehouses and current IOSS arrangements. They should assess who would become the deemed supplier, how VAT would be collected at checkout, and how seller, platform, customs and tax data would connect. Final obligations depend on formal adoption, national transposition, the Customs Data Hub timetable and whether a warehouse meets the new statutory category.^[1][2]