From 2028, VAT on Imports Will No Longer Be Your Problem, But You Still Need to Know Why

When Brussels moves, most micro-entrepreneurs roll their eyes. But the VAT reform adopted on 18 July 2025 by the EU Council is not just another bureaucratic wave, it’s a structural shift in how your webshop, dropshipping side hustle, or small import business will operate from 1 July 2028. So I’m cutting through the legal noise to give you the only thing that matters: what it means for you and why doing nothing is no longer an option.

What's Changing, In One Sentence?

From 1 July 2028, VAT on low-value goods imported into the EU will be collected by the seller, not by your customer at the door. That means foreign suppliers (think: AliExpress, Amazon sellers outside the EU) will be forced to register for EU VAT or risk non-compliance.

Why Should a Dutch Microbusiness Care?

Let’s be blunt: you're the one left cleaning up the financial mess when a shipment gets stuck at customs, when a platform raises prices silently to cover new tax rules, or when a client blames you for a VAT error.

This new directive eliminates that chaos, for good or ill. Here’s what changes:

The Good:

• No more surprises at the door: VAT will be paid during the purchase, not during delivery.
• Less client frustration: No postman demanding €6 VAT + €4 admin fee on a €10 item.
• Fairer playing field: Non-EU suppliers can no longer undercut EU sellers just by dodging VAT.

The Catch:

• If you sell via platforms that import from outside the EU, you’re still responsible for checking if they’re VAT-compliant.
• If you use dropshipping from non-EU suppliers, your supplier must register for IOSS or appoint a tax representative in the country of import.
• If they don’t, guess what? You might become the deemed supplier and you’ll be liable for the VAT.

What is the IOSS (Import One-Stop Shop)?

Think of it as a VAT fast lane for non-EU traders. Register once in one EU country, and you can handle VAT for all your EU sales centrally. This simplifies life, for them.

But for you, it means you must vet your foreign suppliers or platforms: are they using IOSS or not? If they don’t, and customs flags your shipment, it’s not their doorbell that rings, it’s yours.

Key Takeaways for Dutch Entrepreneurs

Here’s what to write on a sticky note and pin above your screen:

1. No more VAT at delivery = fewer unhappy clients.
2. IOSS is mandatory in practice, even if not legally for all, make sure your suppliers use it.
3. You might be made liable if your supplier is non-compliant.
4. You’ll need to track tax representative rules if importing from certain countries.
5. From 2028, there’s no excuse, customs, platforms, and clients will expect you to know.

What to Do Between Now and 2028?

• Audit your supply chain: Are your suppliers IOSS-registered? Do they have a tax rep in the EU?
• Review contracts with platforms: Make sure VAT responsibility is clearly allocated.
• Talk to your accountant now, not in 2028.
• Include VAT logic in your pricing: You may have to collect and remit on behalf of others.
• Stay alert: New compliance duties will creep in via delivery platforms and payment providers.

Because You Run a Business, Not a Law Firm

This reform sounds like it's about others, but in practice, it reaches into your logistics, your client relations, your pricing, and your peace of mind. Waiting until 2028 to act is like waiting for a tax inspection to organize your receipts.

I work with small companies every day. I know you wear five hats and answer emails at midnight. That’s exactly why reforms like this one matter: they make or break your time, margin, and sanity.