Over the last 20 years, e-commerce has evolved from a simple innovative idea to an entire sector that contributes significantly to the global economy, with an increasing number of European consumers making purchases from non-EU countries.
Take, for example, the recent development of so-called “fast fashion,” with production mainly coming from countries such as China, Bangladesh, and Cambodia.
With the increase in online sales, the EU has introduced new rules to ensure a level playing field between EU and non-EU sellers, and e-commerce platforms themselves can also be held liable for the payment of taxes in the event of non-compliance.
From 1 July 2021, the VAT exemption for purchases worth less than €22 has been abolished, making even small imports taxable.
Regulation (EU) 2019/1148 and the Union Customs Code (Reg. EU 952/2013) also require the seller or intermediary to provide customs with accurate information on the value, origin, and nature of the goods via electronic forms.
The aim is therefore twofold: to protect consumers from fraud and unfair competition, and to ensure fair revenue by combating evasion and avoidance in online trade.
In addition, a complete reform of customs offenses provided for by Legislative Decree 141/2024 has further tightened penalties for omissions resulting from the purchase of goods via e-commerce and consequent inaccurate customs declarations.
