European Union

On 3 September 2026, the European Commission released new figures demonstrating that the simplified VAT rules for cross-border e-commerce, introduced in July 2021, have generated more than €125 billion in VAT revenue for EU Member States. The data, compiled from national tax administrations, shows a steady increase in compliance and revenue collection under the One

On 27 August 2026, the European Commission’s Directorate-General for Taxation and Customs Union (DG TAXUD) announced the launch of new training paths on the EU Learning Portal, specifically designed for taxation and customs officers from candidate and potential candidate countries. This initiative forms part of the EU’s broader enlargement strategy, aiming to align the administrative

On 27 August 2026, the European Commission released version 7.0.1 of the European Customs Data Model (EUCDM), the standardized data framework underpinning electronic customs declarations across the EU’s 27 member states. This update, mandated under the Union Customs Code (UCC) and its Implementing Regulation, introduces critical changes to data elements, code lists, and message structures

On 24 August 2026, the European Commission published comprehensive Guidance on CBAM Verification and Accreditation, addressing verifiers and National Accreditation Bodies (NABs) operating under the Carbon Border Adjustment Mechanism (CBAM) definitive period, which commenced on 1 January 2026. This guidance, developed pursuant to Article 16 of Regulation (EU) 2023/956 (CBAM Regulation) and Implementing Regulation (EU)

The European Commission released a series of ten guidance documents on 14 August 2026 aimed at supporting non‑EU businesses in applying the Carbon Border Adjustment Mechanism (CBAM) during its definitive period. The documents outline procedural steps, reporting obligations, and verification standards. Key Takeaways Electronic certificates replace paper proof: Companies must submit electronic certificates of origin

On 14 August 2026, the European Commission unveiled a package of ten guidance documents to facilitate the implementation of the Carbon Border Adjustment Mechanism (CBAM) during its definitive period, effective from 1 January 2026. These documents target non-EU operators (producers and exporters) and EU importers, providing granular instructions on calculating embedded emissions, completing CBAM reports,

On 31 July 2026 the European Commission organised a webinar on the Carbon Border Adjustment Mechanism (CBAM) covering accreditation and verification procedures. The session detailed the multi‑stage process for obtaining verifier status, including competency assessments, audit requirements and ongoing monitoring obligations. Participants received guidance on technical criteria, the role of national authorities and the timeline

On 16 July 2026 the European Commission welcomed the adoption of a new agreement between the EU and Türkiye that strengthens mutual recognition of Authorised Economic Operator (AEO) programmes. The agreement facilitates deeper customs cooperation by automatically recognising AEO certifications issued by either party, thereby streamlining trade procedures and reducing administrative burdens for certified operators.

As of 1 July 2026, the European Commission introduced two amendments via Commission Implementing Regulation 2026/1422 that modify the Union Customs Code Implementing Regulation (UCC‑IA). These changes aim to streamline the procedural rules for proving the origin of goods that do not qualify for preferential treatment. The amendments introduce clearer documentation requirements, enable electronic submission

Starting 1 July 2026, the European Union abolished the previous customs duty exemption for e‑commerce parcels valued under €150. In its place, a new duty is imposed on such low‑value shipments, intended to create a level playing field for EU-based businesses that previously faced no duty on these imports. The measure also strengthens consumer safety