EU IOSS/Tax Info
Important Update: Changes to EU and French Import Regulations
We have recently received news on upcoming changes to EU import duties and, more immediately, a new tax regulation affecting shipments to France.
New French Import Tax (Effective March 1, 2026)
Starting March 1, 2026, France is introducing the Taxe sur les Petits Colis (TPC). This is a localized tax on parcels under €150 imported into France from outside the EU. In effect this would mean that our customers would be charged €2 per parcel.
Sadly this tax must be paid via the French digital system (DGDDI) rather than through the standard IOSS (Import One-Stop Shop) process. Because this creates a new requirement for specific French VAT registration outside of standard IOSS we have made the difficult decision to pause shipments to France for the time being.
Upcoming EU-Wide Import Changes
Beyond the French situation, there are broader changes coming to EU imports. As of July 2026 A new €3 flat customs duty will apply to all e-commerce parcels under €150 entering the EU, regardless of IOSS registration.
Please be aware that some countries also have their own individual rates and that these may come into effect before this date. We advise that you look into the new rules and regulations for your specific country to make sure you are aware of how this affects you. This payment does not go to us so we are unable to refund this to you.
This cost will be due at the door when your delivery arrives. If you are not home when your delivery arrives, the courier will be unable to leave the box. Please check with your local courier for their policy on collecting missed deliveries and paying outstanding fees.
Please note, if you refuse to pay the €3 charge the order will be returned to our dispatch centre in the UK. You will need to pay for shipping again if you would like the order to be re-delivered.
For more information please see:
https://ec.europa.eu/commission/presscorner/detail/en/ip_25_3045
https://www.royalmail.com/europeantradeinsights https://simplyvat.com/blog/small-parcel-levy/?utm_medium=email&_hsenc=p2ANqtz--
More information on IOSS:
IOSS allows a taxable person to register in a single Member State to declare, and pay, European Union (EU) import VAT. The IOSS can only apply to certain supplies. Where the IOSS is availed of, the import VAT due is not collected by Customs. The import VAT is, instead, remitted through a monthly IOSS return.
The IOSS can be used to declare, and pay, the import VAT due where:
the goods in question are located outside the EU at the time they are sold
the goods are dispatched in consignments of an intrinsic value not exceeding €150
and the goods in question are not subject to excise duties.
Full information surrounding IOSS - https://www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-schemes/vat-ecommerce-rules/import-one-stop-shop-ioss.pdf
Rates of IOSS VAT charged by Bewitched Pages:
|
Country |
VAT rate |
|
Austria |
10% |
|
Belgium |
6% |
|
Bulgaria |
9% |
|
Croatia |
5% |
|
Cyprus |
5% |
|
Czech Republic |
10% |
|
Denmark |
25% |
|
Estonia |
9% |
|
Finland |
10% |
|
France |
5.5% |
|
Germany |
7% |
|
Greece |
6% |
|
Hungary |
5% |
|
Ireland |
0% |
|
Italy |
4% |
|
Latvia |
12% |
|
Lithuania |
9% |
|
Luxembourg |
3% |
|
Malta |
5% |
|
Netherlands |
9% |
|
Poland |
5% |
|
Portugal |
6% |
|
Romania |
5% |
|
Slovakia |
10% |
|
Slovenia |
5% |
|
Spain |
4% |
|
Sweden |
6% |