7 January 2026
Several EU countries, including Belgium, France, the Netherlands, and Romania, are proposing the introduction of a national handling fee on low‑value non‑EU imports valued up to €150.
In 2025, Belgium’s coalition government expressed support for a €2 national import levy to help fund enhanced fraud‑detection efforts, following growing concerns about rising VAT and customs fraud linked to the surge in small‑parcel imports. France, the Netherlands, and Romania are now also exploring similar measures, with discussions and draft proposals underway.
Italy has taken this a step further by introducing a €2 charge on low-value imports starting 1 January 2026. This fee applies on a per-shipment basis and is collected when the goods are cleared into the country.
This follows the confirmed introduction of an EU‑wide €3 customs duty on low‑value consignments, which will apply from 1 July 2026 to low‑value imports.
LATEST NEWS
Danish decision on OSS compliance reinforces the...
A recent Danish Tax Appeals Tribunal decision has reinforced the importance of meeting VAT reporting obligations under the EU's One Stop Shop (OSS) regime. In...
SEE MORE
LATEST NEWS
Italy extends deadline for recovering Input VAT
Under a new legislative decree issued in August, Italy introduced a positive law for businesses registered for VAT in the country. From 1 January 2027...
SEE MORE
LATEST NEWS
Portugal clarifies VAT correction procedures and...
Portugal's Tax Authority has issued new guidance on VAT invoice corrections and introduced updates to the periodic VAT return, reflecting the country's...
SEE MORE