During a meeting of the EU General Affairs Council on 18 July 2025, the Council adopted amendments to the VAT directive that introduce new rules shifting the VAT liability for imported distance sales from EU consumers to non-EU suppliers/platforms. The shift in liability will encourage the use of the VAT import one-stop-shop (IOSS), which allows VAT registration in one EU state even when making sales throughout the EU. The new rules will apply from 1 January 2028.
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VAT: Council formal…