From 1 July 2021, new VAT rules are applicable to online purchases.
As a result, the procedures of the postal operators regarding customs declaration must be modified.
These changes only concern sales by professionals to private individuals (B2C).
Example: an online purchase by a Belgian consumer on a Chinese platform.
The purchaser must as of now pay the VAT on all goods imported in the EU from third countries.
- For goods up to €150 bought online from outside the EU, the purchaser shall pay the VAT during the purchase if the seller is registered in the new import one-stop shop (IOSS).
The postal operator must have the IOSS VAT number of the online vendor to make the declaration.
- When the purchase amount exceeds €150, or when the vendor is not registered with the IOSS, the purchaser will in principle have to pay the VAT at the delivery.
A special regime allows postal operators to pay the VAT to the authorities on a monthly basis.
New rules regarding the transmission of electronic data facilitate customs clearance.