IOSS

  • EUR 3 Customs Duty and Union Handling Fee: Declaring From 1 November

    The European Commission’s Directorate-General for Taxation and Customs Union (DG TAXUD) has issued a version of its EUR 3 customs duty guidance dated 5 October 2026, and the title now names a second charge: the Union handling fee. Since 1 July 2026, Article 2 of Council Regulation (EU) 2026/382 has imposed a temporary EUR 3…

  • EU E-Commerce VAT at Five: OSS, IOSS and CESOP Obligations

    On 3 September 2026 the European Commission put a number on five years of the EU e-commerce VAT reforms: more than 125 billion euro in VAT collected through the One Stop Shop and the Import One Stop Shop since the rules took effect on 1 July 2021. In 2025 alone the schemes brought in more…