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Taxation and Customs Union

Postal operators and couriers

Postal operators and couriers

This information is also of interest for freight forwarders, logistic service providers and customs agents.

The huge rise in e-commerce and distance sales of goods has seen the roles and responsibilities of postal operators and couriers change drastically, if nothing else due to the sheer volume of purchases consumers are now making online.

Due to the boom in online shopping, EU governments are losing out on an estimated EUR 7 billion in public revenue annually as currently low value goods are exempt from VAT on importation into the EU. Moreover, a similar exemption is not available for sales of low value goods within the EU. To address these different VAT regimes and to overcome the barriers to cross-border online sales, these rules have been modernised.