New EU parcel rules in 2026: three guides
Since 1 July 2026, the EU charges €3 duty per item type on parcels up to €150, and a €2 handling fee per item type is expected from 1 November 2026. Product codes become mandatory on the same date. These guides help you choose between shipping parcels and keeping stock in the EU.
Import VAT deferment and your cash flow
When you import goods into the Netherlands, import VAT of 21% is due at the border. You pay it in cash and deduct it later in your VAT return. With the Dutch licence for Article 23 import VAT deferment, you declare the import VAT in your periodic VAT return and deduct it in the same filing. On a container worth €100,000, you keep about €21,000 in your account. You need a Dutch establishment or a fiscal representative for the licence. The licence is based on Article 23 of the Dutch VAT Act (Wet op de omzetbelasting 1968). Belgium offers a similar licence (ET14000).
One VAT return for the whole EU
When you sell to consumers across the EU, each sale has the VAT of the customer’s country. From a Dutch base, you file one quarterly return for this. The EU VAT return for cross-border sales (OSS) is for goods shipped from EU stock. The EU import VAT scheme for parcels up to €150 (IOSS) is for parcels sent from outside the EU, with one monthly return. A marketplace is the deemed supplier for consumer VAT on imported parcels up to €150 (VAT Directive, Article 14a). The same applies to sales from EU stock by sellers established outside the EU. A Dutch BV is established in the EU and reports its own sales from EU stock. For consumers in other EU countries, it uses the OSS.
| Model | VAT handling | Best when |
|---|---|---|
| EU warehouse (Rotterdam/Venlo) | Article 23 at import, OSS on sales | Volume, fast delivery, brand building |
| Direct parcels from Asia | IOSS per parcel, plus €3 duty per item type and the €2 handling fee expected from 1 November 2026 | Testing products, low volume |
| Marketplace (deemed supplier) | Platform settles consumer VAT | Selling mainly on Amazon or bol |
Why sellers use a Dutch BV
A Dutch private limited company (BV) is an EU business partner for payment providers, marketplaces and suppliers. The BV pays corporate tax at 19% on profit up to €200,000 (2026). With a holding on top, your brand and retained profit are protected from the trading risk. The notary sets up the BV by power of attorney once all documents are complete. The BV then applies for its Article 23 licence. Your Dutch company (BV) starts from €2,950 excl. VAT, and a holding with an operating company from €4,950 excl. VAT.
Do you sell digital products or software? Other VAT rules apply. Start with the Netherlands for AI founders.
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We help online sellers do business in the EU: the company, the VAT and the stock. Tell us where you stand or what you are planning. You get free advice on your next step.