As of 6 October 2026, PwC Italy’s tax specialists Lorenzo Ontano, Matteo Zovi, and Federica Stranieri outline the latest regulatory shifts affecting distance sales of low-value goods imported from non-EU countries into the European Union. The analysis addresses the convergence of three distinct regulatory regimes: the EU VAT e-commerce package (effective July 2021), the customs duty exemption threshold for consignments up to €150, and the upcoming Import Control System 2 (ICS2) data requirements. The article clarifies that while VAT is due on all imports regardless of value under the IOSS/OSS schemes, customs duties remain exempt only up to the €150 intrinsic value threshold. Crucially, the piece highlights new reporting obligations for postal operators and express carriers under ICS2 Release 3, which mandate pre-arrival dataset submission for all consignments, including those previously considered low-risk.
Key Takeaways
- Dual Compliance Track: Non-EU sellers must simultaneously manage VAT via IOSS/OSS and customs duty obligations; the €150 duty exemption does not relieve VAT collection duties.
- ICS2 Release 3 Impact: Logistics providers now require complete pre-arrival data (HS code, value, origin) for every parcel; incomplete data will cause border delays and potential returns.
- Marketplace Liability: Under the deemed supplier rules, online marketplaces facilitating third-country sales remain liable for VAT and must ensure customs compliance of underlying sellers.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement