The EU is tightening import VAT enforcement with digital reforms rolling out across member states in 2026.
Three changes to watch
Change 1: VAT deferral under scrutiny
Some EU countries require more detailed sales records and tax registration proofs. Action: work with locally licensed customs brokers.
Change 2: EORI number is mandatory
Imports to any EU country require a valid EORI number. Without an EU company, you must use DDP terms with the forwarder providing IOR services.
Change 3: Low-value declaration risks
EU customs are increasing inspections for undervalued goods at Dutch, Belgian, and German ports. Penalties range from fines to cargo return.
What to do now
- Confirm if your buyer has a local VAT number. If not, use DDP
- Choose forwarders that provide compliant customs receipts
- Allow 3-5 working days for customs clearance