What changed for e-commerce
The €150 customs exemption for low-value parcels (de minimis) ended on 1 July 2026. Customs duty now applies from the first euro. For most parcels worth €150 or less, this duty is a temporary €3 per distinct item (each different type of product in the parcel), until 1 July 2028. From 1 November 2026, a separate EU handling fee of €2 per distinct item applies to parcels sent from outside the EU to consumers, whatever their value. For a thousand single parcels, you now make a thousand declarations. You can also ship the same thousand orders in one container with one declaration. You then send the parcels from a warehouse in the EU at EU parcel rates. This costs less. The choice of EU country now depends on the import rules.
The import comparison
| Base | Import VAT at the border? | The e-commerce verdict |
|---|---|---|
| Netherlands | Deferred. With Article 23, you declare it in the periodic return and deduct it in the same return. | You keep ≈€37,800 in the business on a €180,000 container. From Rotterdam, with one OSS registration, you sell across the EU. |
| Belgium | Deferment licence (ET 14000) available | The serious alternative, with more French/Dutch-language administration |
| Germany | Paid at the border, reclaimed later | You pay the VAT first on every container and get it back later. Profit tax is ≈30%. |
| France | Reverse-charge on import since 2022 | Workable; administration in French; less port capacity than Rotterdam and Antwerp |
| Poland | Deferment via monthly settlement possible | Lowest labour costs for fulfilment; language barriers and frequent rule changes |
The roles one Dutch BV has
Besides the import itself, your Dutch BV can hold these roles. It can be the EU responsible person under the product-safety regulation (GPSR). It can hold the packaging registrations for producer responsibility (EPR) in each country. It can be the importer of record with its own customs number (EORI). Through the OSS return, your BV declares the VAT on consumer sales to the other 26 EU countries from one portal. You register each role once, in your own company, and it applies to every marketplace. Read more for US sellers, UK sellers and sellers who buy in China. See also fiscal representation or your own BV and Article 23 in detail.
Frequently asked questions
Which EU country is best for an e-commerce business in 2026?
The Netherlands, because of its import rules. With an Article 23 licence, you declare the import VAT in your periodic VAT return and deduct it in the same return. Rotterdam is Europe’s largest port. One BV can hold every seller role. These are importer of record, responsible person for product safety (GPSR), packaging registrations (EPR) and the EU VAT return (OSS). Belgium is the main alternative, with its own deferment licence.
What ended on 1 July 2026 for e-commerce?
The customs exemption for parcels worth up to EUR 150 ended. Customs duty now applies from the first euro on every commercial parcel. Until 1 July 2028, the duty on most parcels worth EUR 150 or less is a temporary EUR 3 per distinct item (each different type of product in the parcel). From 1 November 2026, a separate EU handling fee of EUR 2 per distinct item applies to parcels sent from outside the EU to consumers, whatever their value. Since 1 July 2026, bulk import with a warehouse in the EU has become the better model.
How much cash do you keep with Article 23?
On a container worth EUR 180,000 with 21% VAT, you keep roughly EUR 37,800 in your business. Otherwise you pay this amount at the border and wait until you get it back. This applies to every container you import.
Can I run EU e-commerce from outside the EU?
You can sell from outside the EU. For the legal roles, you need a party established in the EU. These roles are import registration, product-safety responsibility and packaging registrations. Sellers rent these roles per platform, or hold them permanently in their own Dutch BV.
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Start with the BV incorporation →Last verified: 13 August 2026 · Holdwise, Dutch structuring advisory for international founders.