Ordering small items from Chinese online stores? The European Union is introducing new rules that will change the final cost of your parcels. The main change concerns VAT: soon you will have to pay it immediately in the cart even for expensive goods. But before that, new duties and fees have already started to apply.
Until now, the simplified VAT payment system (Import One-Stop Shop or IOSS) applied only to parcels worth up to €150. If the order was more expensive, you paid tax at customs. Now EU countries have agreed to remove this limit. In the future, VAT will be included in the price of any product directly on the seller's website, regardless of its price.
What and when will change for buyers?
The changes are being introduced in several stages, and some are already in effect. We explain what exactly has changed and what is planned.
New fees already in effect
Even before the global VAT reform, the cost of parcels from outside the EU increased due to two new charges:
- Temporary duty of €3 per item. From July 1, 2026, a fixed duty will be charged on all parcels worth up to €150. An "item" (položka) is one or more identical goods with the same customs code. For example, three identical T-shirts count as one item (duty €3), and a T-shirt and socks count as two items (duty €6).
- Handling fee of €2 per item. From November 1, 2026, another charge will be added for each position in the customs declaration. This fee applies to parcels of any value, not just up to €150.
So, a product worth €1 will now cost you at least €6 (€1 + €3 duty + €2 fee), and this is without VAT and shipping costs.
Removal of the €150 limit for VAT
The main change agreed by the EU Council is the removal of the €150 threshold for the Import One-Stop Shop (IOSS) system. This system allows sellers from outside the EU to register in one EU country and centrally pay VAT on behalf of buyers.
What does this mean in practice?
- Before: When buying goods over €150, you paid VAT and customs fees upon receiving the parcel, often with additional carrier fees for customs clearance.
- How it will be: From July 1, 2028, when the new EU Customs Data Hub (Customs Data Hub) starts operating, the seller will charge VAT on all goods at the time of purchase, regardless of their value. You will immediately see the final price in the cart.
This is not a new tax but a change in the payment method. The idea is to simplify the process for buyers and reduce the burden on customs authorities.
Why is the EU introducing these changes?
The main goal of the reform is to organize the e-commerce market and create equal conditions for European and foreign sellers. The number of small parcels entering the EU is rapidly increasing — in 2025 there were almost 6 billion.
Other reasons include:
- Fighting fraud. Sellers often undervalued goods to avoid paying duties and VAT.
- Increasing safety. Controlling the huge flow of parcels is difficult. Inspections show that a significant portion of goods (cosmetics, toys, electronics) do not meet EU safety standards.
- Increasing budget revenues. Centralized tax collection through platforms will help more effectively fill member states' budgets.
Under the new rules, online platforms like AliExpress, Shein, and Temu will be considered "importers." They will be responsible for collecting customs duties and VAT, as well as ensuring goods comply with EU standards.
Tips for buyers
- Carefully check the price. Make sure all taxes and fees are included in the final cost when placing an order.
- Keep documents. Always have order and payment confirmations at hand. They may be needed if questions arise at customs.
- Beware of double payment. The Slovak Financial Administration warns: if a platform charges you a "customs fee," it does not guarantee that it will pay it to customs authorities. If the seller does not transfer the funds, you may have to pay again. Therefore, it is safer to buy on platforms that have already integrated the new system.
