Webinar: One Price, Four Frameworks: Customs, Transfer Pricing, DAC7 and VAT (EU 2026 Reform)

As of 1 July 2026, the European Union will introduce major customs reforms impacting low-value e-commerce imports. The current €150 duty exemption will be abolished and replaced by a temporary fixed customs duty of €3 per parcel.

In parallel, some Member States are considering additional national handling fees. For example, the Netherlands has proposed a €2 fee per customs declaration line, potentially effective from 2026.

Together, these changes significantly affect the economics of business-to-consumer (B2C) e-commerce into the EU. As a result, the existing Import One Stop Shop (IOSS) model may become less cost-effective, pushing businesses to rethink their operating structures. However, alternative models bring new complexities across customs, transfer pricing, VAT, and DAC7 reporting.

Why It Matters

A single import price can have consequences across four interconnected frameworks:

– Customs valuation

– Transfer pricing

– VAT treatment

– DAC7 platform reporting

Changes in one area can easily trigger impacts in the others. For example:

– Customs values influence intercompany pricing and corporate tax positions

– VAT reporting must align with declared import values

– DAC7 disclosures must remain consistent with both customs and tax data

Misalignment creates risk. Proper coordination across all four frameworks is critical.

Who Should Attend

This session is particularly relevant for:

– Tax, transfer pricing, and VAT specialists

– Customs and trade compliance managers

– Finance and supply chain professionals

– Legal, platform, and regulatory compliance experts

Join Us

Stay ahead of the EU 2026 e-commerce reforms and gain practical insights into managing one price across four regulatory frameworks.

Join our webinar to understand the risks, evaluate alternatives, and prepare your organization for the changes ahead.