Due to the entry into force of the new EU framework in the field of VAT, in relation to electronic transactions (e-commerce), and in particular the tax burden on small packages, imported from third countries, from 1 July 2021, changes are taking place. AADE provides the following clarifications:
–> All imports of parcels worth up to 22 euros, which are ordered electronically and are currently exempt from VAT, are subject to this tax from 1 July. Therefore, consumers are charged with the VAT rate, which is valid in our country (24% or 13% or 6%), depending on the type of goods.
–> The imposition of VAT on small packages is related to the time of their entry into the European Union and is independent of the time of the online order or the start of shipping by the seller.
Therefore, individual importers or postal companies, which import from 1.7.2021 small packages in our country, regardless of the amount, must comply with the prescribed customs procedure and pay – as the case may be, depending on the type of goods – the applicable VAT.