Jawad el Khalfioui
Senior tax advisor with an LL.M. in tax law and five years of VAT experience. I write about what changes in VAT, customs and international tax, and what it means for businesses that trade across borders.
- The €2 EU handling fee starts on 1 November: what online sellers should checkCustoms
From 1 November 2026, goods sold online from outside the EU to customers in the EU carry a €2 handling fee, on top of the €3 duty on low-value parcels.
- Single VAT registration: what changes in 2027, 2028 and 2029VAT
The Netherlands has enacted the ViDA rules that should mean fewer foreign VAT registrations. Most of it starts on 1 July 2028, and call-off stock comes to an end.
- Pillar Two: what the Dutch Side-by-Side bill changes for multinational groupsInternational tax
A bill before the Dutch parliament would switch off two top-up taxes for groups with a US parent and add a simpler rate test. It is not law yet, but it would apply to 2026.