The VAT exemption at importation of small consignments up to EUR 22 will be

removed and a new special scheme for distance sales of goods imported from third

territories or third countries of an intrinsic value not exceeding EUR 150 will be created

and is referred to as the Import One Stop Shop (IOSS);

EU Member States – are the countries within the EU where these VAT rules apply. These

are Belgium, Bulgaria, Czechia, Denmark, Germany, Estonia, Ireland, Greece, Spain, France,

Croatia, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Hungary, Malta, Netherlands, Austria,

Poland, Portugal, Romania, Slovenia, Slovakia, Finland and Sweden.