In his draft report published on Thursday 5 October, the MEP Olivier Chastel (Renew Europe, Belgium) proposed that Parliament approve the new framework for e-commerce without amendments, in accordance with the simplified procedure. The nature of the proposal and its content seemed to him to be without controversy.
This proposal to revise the directive is part of the customs reform presented by the European Commission in May (see EUROPE 13192/18). From 2028, online shopping platforms such as Amazon, Alibaba and Zalando will be required to ensure that customs duties and value-added tax (VAT) are paid at the time of purchase. Consumers would no longer be faced with hidden costs or unexpected administrative formalities when their parcel arrives. Online platforms would then become the official importers, enabling EU consumers to have all their duties paid. This would ensure that their purchases are safe and comply with EU environmental, safety and ethical standards.
The proposal also provides for the extension of the Import One Stop Shop or IOSS system to imported goods costing less than €150. “The IOSS could be used to declare and remit the VAT due on all distance sales of imported goods into the EU, irrespective of their value, but not including products subject to excise duties, which remain excluded from the scheme”, the rapporteur explained in his explanatory memorandum. “This proposal is positive in more ways than one, as it will reduce compliance costs for businesses and create a level playing field for sellers operating online”, he commented.
“In addition, the extended IOSS, by reducing the number of local VAT registrations, will give the authorities more time and resources to focus on fighting fraud or providing compliance assistance to honest traders”, he said.
According to Mr Chastel, removing the €150 threshold would have the advantage of “combating abuse of the duty exemption by preventing fraudsters from undervaluing goods, thereby avoiding a loss of customs duties and a fall in VAT revenue”.
To read the draft report: https://aeur.eu/f/8ys (Original version in French by Anne Damiani)