{"id":29358,"date":"2026-09-11T11:00:01","date_gmt":"2026-09-11T11:00:01","guid":{"rendered":"https:\/\/bilnex.io\/en\/ioss-vida-2027-changes\/"},"modified":"2026-09-11T11:00:01","modified_gmt":"2026-09-11T11:00:01","slug":"ios-vida-2027-muutokset","status":"publish","type":"page","link":"https:\/\/bilnex.io\/fi\/ios-vida-2027-muutokset\/","title":{"rendered":"IOSS ja ViDA 2027: Mik\u00e4 oikeasti muuttuu ja mik\u00e4 ei"},"content":{"rendered":"
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Short answer: what changes on January 1, 2027?<\/h2>\n

The core IOSS (Import One Stop Shop, the EU’s single monthly VAT return for low-value imports) framework isn’t changing. The \u20ac150 threshold stays, excise goods stay excluded, and monthly reporting stays monthly. What does change, starting January 1, 2027, are three narrower things: you can no longer combine IOSS with the EU’s small-business VAT exemption, your IOSS registration data needs an update, and the rules on refunding input VAT get clearer. These come from Council Directive (EU) 2025\/516<\/a>, which EU member states must apply from January 1, 2027. The bigger IOSS reforms, including a shift in who’s liable for import VAT, arrive later, on July 1, 2028<\/a>.<\/p>\n

IOSS and the SME exemption: why you’ll have to pick one<\/h2>\n

A new provision, Article 369m(1a), makes the two schemes mutually exclusive. A business that starts using the EU’s small-business VAT exemption (the scheme that lets small sellers skip charging VAT up to a national turnover threshold) has to deregister from IOSS<\/a>. The reverse holds too: a seller who wants to switch to IOSS later has to give up the exemption first.<\/p>\n

Take a concrete case. A Tallinn-based online seller who imports goods worth up to \u20ac150 from China and sells to a customer in Latvia can’t, in 2027, run the small-business exemption and declare VAT through IOSS at the same time. You pick one.<\/p>\n

Why check your registration data before your first 2027 sale?<\/h2>\n

Article 369p requires your registration record to include an electronic address and, where you have one, your website details. That’s set out in Council Directive (EU) 2025\/516<\/a>. Implementing Regulation (EU) 2026\/1869<\/a> adds a VAT group identifier field on top of that, and specifies that a VAT group can’t use this field to list its own fixed establishments.<\/p>\n

What changes for input VAT refunds?<\/h2>\n

You still can’t deduct input VAT directly on the IOSS return itself. But the amended Article 369w clarifies that a refund claim for costs tied to IOSS supplies can’t be turned down simply because the seller also made supplies in the member state handling the refund. That’s confirmed by the European Commission’s explanatory notes<\/a>.<\/p>\n

What stays exactly the same on January 1, 2027?<\/h2>\n

The \u20ac150 intrinsic value cap, the exclusion of excise goods, and monthly filing and payment all stay exactly as they work today. VAT is still calculated at the consumer’s member-state rate at the moment of payment, according to the European Commission’s guidance<\/a>.<\/p>\n

Are Secure IOSS and the marketplace rules connected to this?<\/h2>\n

Customs authorities can already verify an IOSS number electronically, and a shipment carrying a wrong or missing number doesn’t get the VAT exemption. None of that changes in 2027. The anti-fraud system known as Secure IOSS got its legal basis from the 2025 ViDA package<\/a>, but its implementing regulation isn’t expected until late 2026, with testing running through 2027. No exact date for mandatory shipment-to-IOSS-number matching has been published yet. Separately, the expansion of the “deemed supplier” rule for marketplaces on January 1, 2027 affects certain intra-EU supplies, not imported shipments under \u20ac150.<\/p>\n

December 2026 checklist<\/h2>\n
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  • SME status:<\/strong> Check whether your business uses, or plans to use, the small-business exemption. It doesn’t combine with IOSS.<\/li>\n
  • Registration data:<\/strong> Update your website details and add the VAT group identifier if it applies to you.<\/li>\n
  • Data consistency:<\/strong> Cross-check your checkout, order, and carrier records so the IOSS numbers on shipments actually match.<\/li>\n
  • Rate testing:<\/strong> Test your VAT rate mapping by destination country.<\/li>\n
  • Portal monitoring:<\/strong> Watch your registration member state’s portal for notices about new forms and deadlines.<\/li>\n<\/ul>\n

    FAQ<\/h2>\n

    Kas 1. jaanuaril 2027 t\u00f5useb IOSS-i \u20ac150 piir?<\/h3>\n

    Ei. IOSS-i \u20ac150 sisemine v\u00e4\u00e4rtuspiirm\u00e4\u00e4r j\u00e4\u00e4b 1. jaanuaril 2027 samaks ning ei muutu kohustuslikuks. Sama kehtivad ka aktsiisikaupade v\u00e4listus ning kuine deklareerimine ja tasumine.<\/p>\n

    Millised kolm asja muutuvad IOSS-iga 2027. aastal?<\/h3>\n

    Esiteks muutub IOSS-i ja ELi v\u00e4ikeettev\u00f5tja k\u00e4ibemaksuerandi kokkusobivus. Teiseks tuleb IOSS-registreerimise andmeid uuendada (sh elektrooniline aadress ja veebilehe andmed). Kolmandaks muutuvad sisendk\u00e4ibemaksu tagastamise reeglid selgemaks.<\/p>\n

    Kas ettev\u00f5te saab 2027. aastal korraga olla IOSS-is ja kasutada v\u00e4ikeettev\u00f5tja k\u00e4ibemaksuerandit?<\/h3>\n

    Ei. Uus s\u00e4te teeb need kaks skeemi kokkusobimatuks. Kui ettev\u00f5te tahab kasutada v\u00e4ikeettev\u00f5tja erandit, peab ta IOSS-ist end registrist kustutama ja vastupidi.<\/p>\n

    Kas sisendk\u00e4ibemaksu tagastuse taotlus IOSS-deklaratsioonis saab 2027. aastal automaatselt keelatud?<\/h3>\n

    Ei. Kuigi IOSS-deklaratsioonis sisendk\u00e4ibemaksu maha arvata ei saa, s\u00e4testab muudetud reegel, et IOSS-tarneteks tehtud kulude tagastustaotlust ei tohi keelduda ainu\u00fcksi seet\u00f5ttu, et m\u00fc\u00fcja tegi tarneid tagastuse liikmesriigis.<\/p>\n