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DenmarkToldstyrelsen

EU handling fee counts toward the VAT base, EU decides

The EU handling fee on non-EU e-commerce goods must be included in the VAT base — a definite yes replacing the earlier undecided answer — with declarations accepted from 1 November 2026.

By Taxxa AI OyPublished 23 October 2026

Tax

Industry: Across industries

The EU handling fee on e-commerce goods from outside the EU counts toward the VAT base.Toldst The EU has now decided the fee must be included — replacing the earlier answer that inclusion was not yet finally determined. The change affects B2C distance sales released for free circulation where declarations are accepted from 1 November 2026, regardless of the goods' value, including consignments above EUR 150.Toldst

The fee itself applies from around 1 November 2026 as a fixed amount per item on distance sales between a non-EU business and a private individual in the EU.Toldst The Commission has proposed EUR 2 per item.Toldst It is charged in every case where distance-sold goods are released for free circulation, whatever their intrinsic value.Toldst The decisive point is when the declaration is accepted, not when the goods were dispatchedToldst: goods declared before 1 November 2026 but presented after that date fall under the feeToldst, and pre-lodged declarations presented after the date can already carry the certificate code.

The debtor for the fee is whoever is debtor for the customs debt — as a rule the declarant filing the declaration.Toldst Under indirect representation the person on whose behalf the declaration is made is also a debtorToldst, and where there is no customs debt at all, whoever would have been its debtor is debtor for the feeToldst. The fee arises together with the customs debt, normally when the declaration is accepted.Toldst It is in principle non-refundable: returns do not change the customs work already done, and neither do duplicate declarations filed in error.Toldst

Declare goods covered by the fee with certificate code Y126 in data element 12 04 002 000, or the declaration fails.Toldst Y126 can already appear in pre-lodged import declarations presented after 1 November 2026; all other declaration types take it only after that date.Toldst The CWM-tax calculation and Skattekontoen show the charge as separate lines, and the technical specifications are on the administration's GitHub.

Pay the fee at least monthly.Toldst Monthly settlement needs a deferment authorisation for existing customs debt plus a guarantee covering the fee, applied for in ToldbevillingssystemetToldst; without it, pay per declarationToldst. Holders of comprehensive-guarantee authorisations must apply to extend the guarantee to the fee, likewise via TBS.Toldst A reduction of the guarantee to 30 % for AEO companies is expected but not yet decidedToldst — the FAQ is updated once the EU decides.

Adjust import-VAT calculations now so the EUR 2-per-item fee feeds the VAT base on declarations accepted from 1 November 2026Toldst, and seek guarantee and deferment coverage where monthly settlement is wantedToldst.

Legal basis: the new EU Customs Code, articles 20 and 287(3)(b) and (4), for the fee; momslovens § 4c, stk. 4 for the distance-selling definition.

Adjust import-VAT calculations so the EUR 2-per-item fee feeds the VAT base on declarations accepted from 1 November 2026, and seek guarantee and deferment coverage where monthly settlement is wanted.

Sources