Europe: From 1 July, the rules on VAT change

01 July 2021 | France

From 1 July 2021, VAT will be payable from the first euro on all online purchases from outside the European Union (EU) and the exemption for purchases under €22 will be abolished. This will result in the requirement of an official customs declaration for all incoming shipments to the EU.

Europe: From 1 July, the rules on VAT change


Certified for the Delta-H7 procedure issued by the French Customs Administration, Bansard International's teams are able to assist you in your procedures. The new H7 module, integrated into the customs software, enables our teams to make the Delta-H7 declaration in a dematerialised manner and in compliance with the regulatory procedures that will be introduced from 1 July 2021 by the European Commission.

This is the implementation of a directive (2017/2455) adopted by the Council of the European Union on 5 December 2017. This text reforming the VAT rules for e-commerce is transposed into French law through the 2020 and 2021 Finance Acts. The entry into force of the "e-commerce VAT package" was scheduled for 1 January 2021. Finally, the European Commission decided to postpone its entry into force by six months, i.e. to 1 July, in view of the pandemic.



The "VAT e-commerce package" is a set of standards adopted by the European Union (EU) governing the application of VAT on distance sales. These standards aim to facilitate cross-border trade, combat fraud and ensure fair competition between businesses, while providing EU Member States with a better distribution of tax revenues.

 These measures are part of an ambitious project to make the EU a single VAT area to strengthen the common market.



It is essential that your business complies with customs regulations and clearance processes and that you are aware of upcoming EU regulatory changes.

By complying with these new regulations, you can:

  • Ensure full compliance with security checks
  • Reduce transit time and unnecessary clearance delays 
  • correctly assess the duties and taxes to be paid
  • Reduce or eliminate the risk of fines and penalties
  • Avoid unnecessary customer service contacts for you and your customers
  • Benefit from the simplest and most advantageous customs process



1/ Provide an accurate description on your consignment note

This will allow Customs to identify the goods (based on the data provided) and perform a security check without blocking your shipment.

2/ Provide your commercial invoice data electronically

Bansard International will be able to clear your shipments through customs without delay, based on the electronic transmission of the item line data on your commercial invoices.



Acceptable descriptions contain complete information and provide sufficient detail on the precise nature of the goods, with clear wording.

The description must indicate the nature of the goods, the materials of which they are made and the purposes for which they will be used.

Finally, it must be accurate so that customs authorities can identify prohibited/restricted goods and establish an adequate risk profile for security reasons.

Customs authorities are increasingly demanding complete and accurate cargo descriptions in order to carry out security checks even before shipments leave the country of origin. Without this accurate information, Bansard International will not be able to transport your shipment.



By sending Bansard teams your commercial invoice and shipping data electronically, the customs clearance process can begin immediately, offering significant advantages in service quality and timeliness:

  • Complete and accurate customs declaration with minimal human intervention
  • Automated and fast customs clearance process for exports and imports
  • Superior service quality, as goods can now be cleared before arrival
  • Full compliance with customs authorities
  • Ability to perform risk assessment (e.g. dangerous goods identification) prior to arrival of goods

Tip: Providing Bansard International with your shipment and commercial invoice information electronically prevents incorrect or incomplete information from delaying the customs clearance process.


For more information, our teams remain at your disposal. Click here to contact us.

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