Short answer: is pasikeičiai 2027 m. sausio 1 d.?

IOSS (Import One Stop Shop, arba importo vieno langelio sistema) main framework nesikeičiai. €150 strip, akziņių piorukų Łiųtis ir mēsinis deklaravimas lieka tokie patys, kaip ir hājājā. However, pasikeičiai trys sajkii: the company could not use IOSS ir ES majos įmonės PVM ligvagatos (SME scheme) at the same time, teks teks įvnių IOSS registration data, o į įpūtų PVM susiļļinimo taisyklis taps aiškešņi. Thai numato Tarybos directive (ES) 2025/516, which the state will apply from 2027 m. sausio 1 d. Didesnesi IOSS reformos, for example, importo PVM's responsibilities changed, ateis Łevisias, July 1, 2028.

IOSS ir majos įmonės PVM lenghita: why will you have to choose?

Naujas 369m(1a) straipsnis šís dvi sistemas padaro nesuderinamomis. A company that decides to take advantage of ES majos kommenos PVM levigata, turi to withdraw from the IOSS registry. Galioja ir përvëtë: jei later you want to return prie IOSS, first you will have to refuse the privilege.

Pavyzdys: Vilniaus internetinės otokis owner, who imported goods from China worth up to 150 euros and sold them to consumers in Latvia, in 2027, it was not possible to apply VAT relief for small companies and declare VAT per IOSS. You need to choose one from two.

Why check the registration details before the first boarding of 2027?

369p straipsnis requires that the registration data must be submitted in an electronic address and, if it exists, interneto seiteina informacija. Taip sets Tarybos directive (ES) 2025/516. Įgyvendinimo reglamentas (ES) 2026/1869 additionally, it is necessary to indicate PVM grupė identificatorių ir patikslina, kad PVM grupė in sejų laukelyje neuri išupyti savo čeminų nių veļiškis meštinu.

Did you change the VAT of the purchase?

Maybe you couldn't claim VAT on the purchase of IOSS declarations. Thai lieka nepakitus rule. In the package, 369w straipsnis explains that the request for IOSS tiekimais related expenses cannot be rejected, only because the seller in the territory of the state did not make the request. Thailand confirms Europos Komisijos txirnamosios pastabos.

Is 2027 m. sausio 1 d. does nepakitus remain?

€150 vidinės vertės banda, akziņiņi prikou įľtistis, o taip pat mēsinis deklaravimas ir mokejimas lieka tokie, koki yra hodjaži. PVM calculates the tarifą of the user's state, valid at the moment of payment. Thailand indicates Europos Komisijos txirnamosios pastabos.

Ar Secure IOSS ir prekybos platformų taisykles su €150 band?

Muitinė already dabar elektroniu niku tikrina IOSS number, o sendai su incorrectu ar missingu numberiu PVM lenggata neteikiama. In 2027, this practice will change. Vadinamoji Secure IOSS sukčiavimo prevencijos sistema teisinį basis gavo su 2025 m. ViDA (VAT in the Digital Age, or PVM in the Digital Age) package, žr. Tarybos directive (ES) 2025/516, but the implementation of the regulations is planned at the end of 2026, and the test will continue until 2027. Konkreti data, nuo kada süntos ir IOSS numerio susiejimas taps obligatory, kol kas nepaskelbta.

The prekybos platformų „laikoma prävetu” (deemed supplier) taisyklis, pagal kõi PVM prievolė gali päää platformai, estäimas nuo 2027 m. sausio 1 d. apima tik tam tikunus ES domestic tiekimus, o ne importuajamas iki €150 worth sünta. This means that your import flow per IOSS is not directly affected by the Thai cycle.

2026 m. list in the December control

  • In SME status: check if the company is using or planning to use the PVM relief in small companies, ji nesuderinama su IOSS.
  • Registration details: update your internet site information and, if it is current, add the PVM group identifier.
  • Data consistency: parrächkite kasos, sämätų ir tägätsäro systéms data, kad IOSS numeriai süntos sutaptų.
  • Tariff check: patestuokite PVM tarifų priskyrimą pagal prukkies šalis.
  • Portal monitoring: sekite savo registreziones svādas lāres portalo prāštējas apie naujas formas ir terminus.

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.