EU Revises VAT Rules for Remote Sales of Imported Goods from Third Countries

According to the Official Journal of the European Union, the Council of the European Union has recently adopted Directive (EU) 2025/1539, amending Directive 2006/112/EC. The revisions concern VAT rules related to taxpayers involved in the remote sale of imported goods and the special scheme applicable to such sales from third countries or regions. It also covers specific arrangements for VAT declarations and payments on imports. The key amendments include:

1) Article 201 has been amended to revise VAT payment regulations for imported goods. Suppliers who import goods from third countries or regions for remote sale and whose goods meet the conditions of the special scheme outlined in Chapter 6, Section 4, of Title XII, will be the taxpayer for VAT on imports.

2) Member states are required to adopt and publish the necessary laws, regulations, and administrative provisions to comply with this directive by June 30, 2028. They must notify the Commission immediately upon doing so. These measures will apply starting July 1, 2028. When adopting these measures, member states should reference this directive, or include such reference upon official publication. The method of citation will be determined by the member states. The member states must notify the Commission with the text of the key national legislative measures adopted to comply with this directive.

3) This directive will come into effect on the 20th day after its publication in the Official Journal of the European Union. The directive applies to member states.