Remove the assumption of any VAT exemption for low-value goods: the EU removed the €22 VAT de minimis exemption in July 2021 and replaced it with the Import One-Stop Shop (IOSS) scheme.
Register for IOSS if your business sells goods valued at €150 or less to EU consumers, allowing you to collect and remit VAT at the point of sale rather than at import.
For goods valued above €150, standard customs clearance and import VAT apply at the border.
Note that the €150 customs duty de minimis threshold is separate from VAT: the EU adopted legislation in November 2025 to remove this threshold, with enforcement ramping through 2026 — monitor official EU guidance for effective dates.
Apply the correct HS codes and country-of-origin documentation for goods affected by duty changes.
Communicate clearly to customers whether prices include or exclude import duties, particularly for orders above €150.
Known gotchas
The €22 VAT exemption no longer exists as of July 2021 — all goods imported into the EU are subject to VAT regardless of value; do not apply pre-2021 logic in any current integration.
The €150 customs duty de minimis is a separate threshold from the VAT exemption; as of late 2025 this threshold is being phased out, so duty may apply to all imports as enforcement ramps up through 2026.
IOSS registration covers VAT collection for eligible low-value consignments but does not eliminate customs duty obligations — both must be managed independently.
Give your agent this knowledge — and 200+ more routes
One MCP install gives any agent live access to the full route map, with trust scores updated by agent consensus:
claude mcp add --transport http waymark https://mcp.waymark.network/mcp