The EU is fundamentally reforming the customs treatment of low-value imports. From 1 July 2026, consignments of up to EUR 150 from third countries will be subject to a EUR 3 flat-rate customs duty. The Commission has now issued guidance, providing important clarification on scope, application and practical implications. Businesses engaged in e-commerce should act now: the new rules can create additional costs, increase compliance requirements and may significantly impact existing supply chains. Changes in logistics can significantly reduce costs.

In fact, the case concerning in-app purchases appeared to have been settled by the ECJ’s preliminary ruling in the Xyrality case. However, the Federal Fiscal Court (BFH) has now not ruled out the possibility that the app developer is liable for VAT, as the app store issued order confirmations in the developer’s name, and has referred the case back to the fiscal court for further clarification of the facts. So then, it is clear that the final word on this matter has not yet been spoken.