The year 2028 will mark a significant milestone for the European Union as the Customs Union 2028 reforms will come into effect. These reforms are aimed at streamlining processes and enhancing transparency. One of the key changes under these reforms is the concept of a deemed importer.
The EU customs reforms that will be implemented in 2028 are designed to simplify and harmonize customs procedures across the European member states. According to the European Commission, the reforms package that was presented in May 2023 aims to establish a more consistent approach to customs valuation, classification, and duty calculation.
Among the planned changes is the concept of a deemed importer, which seeks to simplify the liability of parties involved in the import process. Deemed importer refers any person involved in distance sales of goods to be imported from third territories or third countries and who is authorised to use the IOSS ( Import One-Stop Shop). The creation of this role was triggered by the proposal to remove the EUR 150 IOSS threshold. This will help to implement the ViDA concept for e-commerce sellers to have a single VAT registration in the Union by allowing IOSS registered
traders to declare and remit the VAT due on all their eligible supplies of IOSS goods, irrespective of their value.
Deemed importers, after acceptance of distance sales payment, will be able to use ‘simplified tariff treatment for distance sales“ when determining the appropriate customs value.
If you want to learn more about the IOSS, please read our guide.
If you’re a distant seller operating in the EU, seeking expert guidance from professional tax consultants like 1stopVAT can help you navigate the complexities of the reforms and ensure smooth compliance with EU customs regulations. Get in touch, and we will help you prepare for the upcoming changes!