New European Regulation
on VAT for imports

Starting July 1st, value-added tax (VAT) will apply to your purchases from countries outside the European Union or the overseas departments.

 

New European Regulation on VAT for Imports

As of July 1, 2021, the VAT exemption for imported packages valued at up to 22 euros is eliminated:

  • For all commercial goods imported from non-EU countries or overseas departments into the European Union, goods are subject to VAT regardless of their value. The VAT rate applies as defined in the buyer's country of residence.
  • In Martinique, Guadeloupe, and Réunion, the VAT exemption remains in place for goods valued up to 22 euros.

Reminders on calculating the import tax amount from non-EU countries:

For shipments valued at up to 150 euros, you have two options:

  • VAT is applied at the point of sale using the new Import One-Stop Shop (IOSS) system for your shipments to individual customers, overseas departments, or from the rest of the world to Metropolitan France.
  • Alternatively, VAT is collected directly by Chronopost at the time of delivery, either from the delivery person or online (depending on the origin of the goods).

The introduction of the One-Stop Shop for imports (IOSS) aims to facilitate and simplify the declaration and payment of VAT for your online sales to customers in the European Union.

To use the IOSS, click here!

 

Reminders on calculating the import tax amount from non-EU countries.

 

Tax threshold

Application of customs duties

VAT tax exemption for individuals

Specific case of goods destined for the overseas departments (DOM)

Import from mainland FranceApplication of VAT from 1 euroIf the value is greater than or equal to 151 eurosShipments from individuals to individuals without commercial transaction if the value is less than 45 eurosNot applicable
Import DOMApplication of VAT from 22 euros*If the value is greater than or equal to 151 euros.Shipments from individuals to individuals without commercial transaction if the value is less than 205 eurosApplication of customs duties, varying by overseas departments (DOM)

*In Mayotte, Guyana, and Saint Martin, VAT is at 0%. In Martinique, Guadeloupe, and Réunion, imports are exempt from VAT up to a value of 22 euros.

With our tool, estimate customs duties and taxes for both imports and exports.