> even gifts with low value (change in EU after 2020). What change is that? AFAICS there have been no changes and no proposals to change the directive 2006/79/

> even gifts with low value (change in EU after 2020). What change is that? AFAICS there have been no changes and no proposals to change the directive 2006/79/EC which covers the 45 EUR gift exception: https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX%3A32006L0079 https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX%3A... For commercial packages the changes wil apply on 2021-07-01. However, note that there will be several improvements to the system: - The seller/marketplace can pay for VAT for under-150 EUR packages so the recipient does not need to pay (IOSS system) - similar to the UK system in OP, but optional to seller. - The carriers can use a simplified customs process to declare under-150 EUR packages in bulk, lowering their costs. https://ec.europa.eu/taxation_customs/business/vat/modernising-vat-cross-border-ecommerce_en https://ec.europa.eu/taxation_customs/business/vat/modernisi...