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New Customs Rules for Online Shoppers
Tax Advisors and Qualified Accountants, Dublin
Today, 28th May 2026, the Revenue Commissioners issued a press release. In it, important changes were announced in relation to Customs Rules for the importation of goods, valued at €150 or less, from outside the European Union. This includes Great Britain. This change will take effect in every EU member state from 1st July 2026.
What does this mean?
From 1st July 2026, the EU will introduce changes to the customs clearance of low‑value e‑commerce packages arriving from countries outside the EU, effectively making them more expensive. A €3 customs duty will apply to each item within a package. This will not just increase the cost of online purchases but it will also impact the process for returning goods.
What are the current rules?
Currently, a customs duty relief threshold is in place. This means that no customs duty is applicable on eCommerce packages entering the EU on goods, excluding delivery charges, with an intrinsic value not exceeding €150. However, from 1st July 2026, that will change.
Where will the €3 customs duty be applied?
It will be applied at the checkout or upon delivery.
Anything else to consider?
- The new €3 customs duty per item will apply, plus VAT.
- The VAT rate payable on the goods is the VAT rate that would be applicable if those same goods were purchased in Ireland.
- In general, the €3 duty is non-refundable.
- Couriers and An Post will require that Irish consumers pay the €3 duty per item before the goods can be delivered.
- Before you make an online purchase, you should check exactly where the business is based. While no Customs duty applies if the goods are based in Ireland or any other EU member state at such time as those goods are ordered, it’s very important to know exactly where the business is located before you buy. Goods may be shipped from outside the European Union, even where a website appears to show the business as Irish or EU‑ According to Revenue:
“For businesses who do not show Customs Duty on its website, it is vital to check the website’s “Terms and Conditions” and, or “About Us” page to confirm its physical business address and the location from where the goods will be shipped.”
For further information, please click:
https://www.revenue.ie/en/customs/individuals/relief-low-value-consignments/index.aspx
https://www.revenue.ie/en/corporate/press-office/press-releases/2026/pr-052826-customs-rules.aspx
For all your tax questions including help preparing and filing your Tax Returns, please contact us at queries@accountsadvicecentre.ie
Please be aware that the information contained in this article is of a general nature. It is not intended to address specific circumstances in relation to any individual or entity. All reasonable efforts have been made by Accounts Advice Centre to provide accurate and up-to-date information, however, there can be no guarantee that such information is accurate on the date it is received or that it will continue to remain so. This information should not be acted upon without full and comprehensive, specialist professional tax advice.
CRO mandatory requirement for company directors to provide PPSNs
Company Directors – Companies Registration Office (CRO) – Company incorporation – B1 Annual Return
The CRO mandatory requirements will mean every registered director must have an identifying number (i.e. PPS number, RBO number or VIN) associated with them on the Companies Registration Office’s system when making certain filings. The Companies Registration Office (CRO), under Section 35 of The Companies Corporate Enforcement Act (2021), will require Company Directors to provide their personal public service numbers (PPSNs) when filing the following forms. This will be a mandatory requirement from Sunday, 11th June 2023:
- Form A1- Company incorporation,
- Form B1 – Annual return,
- Form B10 – Change of director and, or in their particulars,
- Form B69 – Notification by the individual that he/she/they has/have ceased to be a director or secretary.
Directors’ PPSNs will be required for validation purposes only. PPS numbers, RBO numbers and VINs will not be accessible on the public register.
The purpose of the new disclosure requirement is to reduce the risk of identity theft by introducing additional identity validation checks. This will affect individuals who may, wrongly, hold more than twenty five active directorships under different name variations.
It is important to note that non-compliance will constitute a Category 4 offence.
Please be aware that if the PPS Number does not match the PPS Number held by the Department of Employment and Social Protection, this may result in the submission being rejected. Therefore, to avoid any discrepancies and delays with filings, Directors should act now to make sure that the information held by the DEASP is consistent with that held by the CRO. It’s important to keep in mind that CRO rejections could lead to late filing penalties and delays in meeting annual return filing dates.
In circumstances, where a director does not have a PPS Number, but has been issued with an RBO number in connection with filings with the Central Register of Beneficial Ownership, this RBO number can be used for the relevant CRO filings.
In situations where a director does not have either a PPS number or an RBO transaction number, they must apply to the CRO for an “Identified Person Number” by means of a Form VIF i.e. Declaration as to Verification of Identity.
The VIF requires the name, address, date of birth and nationality of the individual. It must be declared as true by the director and verified by a notary.
TO DO
- Directors should check that their personal details are consistent with those on record with the Department of Social Protection. Where DSP records need to be checked or amended, please be aware that Directors must do so themselves, as filing agents are unable to do so on their behalf
- Directors without a PPSN or RBO number should take steps to obtain a VIN.
In Summary
This Companies Registration Office (CRO) requirement for directors to provide a PPS number is aimed at reducing the risk of identity theft. This new process allows the CRO to verify the identity of each company director and to ensure that that individual is alive and is a natural person. This change is intended to improve the accuracy of the information held by the Companies Registration Office.
For further information, please click the link below:
Please be aware that the information contained in this article is of a general nature. It is not intended to address specific circumstances in relation to any individual or entity. All reasonable efforts have been made by Accounts Advice Centre to provide accurate and up-to-date information, however, there can be no guarantee that such information is accurate on the date it is received or that it will continue to remain so.. This information should not be acted upon without full and comprehensive, specialist professional advice.