Starting 1 November 2026, the European Union will implement a new customs duty on low-value consignments (the “mini pacchi” tax) as part of the revised VAT e-commerce package. The measure eliminates the €22 VAT exemption threshold for imports, imposing VAT and, where applicable, customs duties on all goods entering the EU regardless of value. Italy has secured a deferral of its national collection mechanism until December 2026, but the EU-level obligation remains effective from November. The tax targets non-EU e-commerce shipments, aiming to level the playing field for EU retailers.
Key Takeaways
- Universal VAT on Imports: All parcels from non-EU sellers are now subject to VAT at the point of import, collected via the Import One Stop Shop (IOSS) or by the postal/courier operator.
- Customs Duty Threshold: Customs duties apply only when the intrinsic value exceeds €150, but VAT is due from the first euro.
- Italian Deferral: Italy’s postponed collection gives domestic operators a brief window to adapt IT systems, but cross-border sellers must comply with EU rules from day one.
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