Īsumā: Will it change on January 1, 2027?

IOSS (Import One Stop Shop, latviski jeb importa vienas pieturas aentūras) pamatstruktūra nemainās. €150 threshold value, akcīzes preču izklejena un ikmēneša declarēšana palik tāka, kāda ir today. Mainās trīs citas liējas: the company will no longer be able to use IOSS at the same time and ES small company's PVN will not be released, the IOSS registration data will be updated, and it will become clear at the time of payment. That's right Padomes directive (ES) 2025/516, ko member states applied no 2027. gada 1. janvāra. In major IOSS reforms, such as changes in importa PVN responsibility, will come later, July 1, 2028.

IOSS un mazá utmana važištjums: why should we choose viens no dyavas?

Jaunais 369m(1a) pants padara sises divas schemes vessini nesavietojamas. The company, whether you plan to use the ES mazá company's PVN važejjuma scheme, būs must be registered with IOSS. It also works the other way around: if you want to work with IOSS later, you have to do it first. Examples: Rīgas interneta veikala pārdevāks, kas ieved preces no Chisinās vērtībā til 150 eiro un vārdīt tās Lietuvas konsumtājam, in 2027. gada nevarēs sāmādānēs būt mazā utārāsījuma rajīme un deklarēt PVN caur IOSS.

Why should I check the registration data before the first sale of 2027?

369p pants nakaka, ka registration datos keke elektriknisajai adresei un, ja takiya ir, arı informacii par mäjaslapu. It predicts Padomes directive (ES) 2025/516. Īstenošanas regula (ES) 2026/1869 complements this requirement with the PVN group's identifier and precision, the PVN group may not indicate their permanent business locations in this field.

Does priekšnodokļa įpų change?

IOSS deklarasijie priekšnodokli still nevar atkäytt, důch grozītais 369w pants precisē, ka atmaksa application par IOSS piegādēm radušos izviviem noraidīt tādīdā sārī, ka pārdevīks veicis sāvības atmaksas in the member state. It confirms Eiropas Komisija's explanatory note.

Will palik nemainīgs 2027. gada on January 1?

€150 internal value limit, akcīzes preču izklejena, kā arī ikmēneša declarēšana un taksēšana spēka exactly the same as it was today. VAT is calculated according to the rate of the consumer's Member State at the time of payment, according to the explanations of Eiropas Komisija.

Vai Secure IOSS un takske platturum teikumi ir ir sistema?

Change already now var elektroniskini verkehrt IOSS number, un ar nepareizu vai tähöšošu number päsittumam PVN täösätjums netika advets. In 2027, it was mentioned. Tā kūtā Secure IOSS pretkrapšanas sistema juridiko pamutu ogħa ar 2025 ViDA package, bet tās ītēšanas regula planta tikja 2026. gada end, un testēšana sādāmāsies 2027. gada. Precīzs datums kad pishtuma un IOSS number sasaiste will become mandatory, nav publiskots. Tirdzniecības platformu "uzskatāms par sīvārītāju" noteikuma veļiņums 2027. gada 1. january skar skar skar skar skar siktas in ES internal suribus, ne importētus pishtimus til €150.

Checklist for December 2026

  • Small business status: check if the company is using or planning to use mazá utsana važítjujumu, jo tas nav savietojams ar IOSS.
  • Registration data: update your website information and add the PVN group identifier, and that's it.
  • Data consistency: salīniiet kases, sāmūs un sārāsīka datus, lai IOSS numuri pāsitumos sakristu.
  • Betting Check: testējiēt PVN likmju karti pēls galamērķa sādīms.
  • Portal monitoring: sekojiet līzi registration member state portāla sādīmīm par Ānām formām un terminiņim.

FAQ

Will the IOSS limit of €150 increase on January 1, 2027?

No. The IOSS internal value limit of €150 will remain the same on 1 January 2027 and will not become mandatory. The same applies to the exclusion of excise goods and the monthly declaration and payment.

What three things will change with IOSS in 2027?

Firstly, the compatibility of IOSS and the EU Small Enterprise VAT exemption will change. Secondly, IOSS registration details will need to be updated (including email address and website details). Thirdly, the rules for input VAT refunds will become clearer.

Can a company be in IOSS and use the small enterprise VAT exemption at the same time in 2027?

No. The new provision makes the two schemes incompatible. If a company wants to use the small business exemption, it must deregister from IOSS and vice versa.

Will the input VAT refund claim in the IOSS declaration be automatically prohibited in 2027?

No. Although input VAT cannot be deducted in an IOSS return, the amended rule states that a claim for reimbursement of costs incurred for IOSS supplies cannot be refused solely because the seller made the supplies in the Member State of refund.