News & Reports

The Regulation updates the detailed rules for the VAT special schemes and introduces the new transfer of own goods scheme under the Single VAT Registration (SVR) pillar of the ViDA package.

Revised Explanatory Notes and OSS guidelines have been published on 24 July to reflect the changes as from 1 January 2027 introduced by the Single VAT Registration (SVR) pillar of the ViDA package.

As from 1 July 2026, the customs duty exemption threshold of EUR 150 is abolished. In accordance with Council Regulation (EU) 2026/382 of 11 February 2026, a new temporary EUR 3 fixed customs duty applies per item supplied as a distance sale of imported goods (DSIG) in a consignment not exceeding EU