european-union tax-law
Do new VAT rules apply to gifts from non-EU countries?
<p>I'm a Russian citizen and I'm going to send a gift to my friend from EU (Poland). I heard that after 1st July countries of EU get new rules of VAT, and they also mean, that now you must pay VAT, even if your parcel's price is lower than 22€. However, everywhere where I read about it, it's said that these rules are applied to sellers.</p>
<p>So, I would like to ask: will the rules affect this certain parcel, if I'm not a seller or an entrepreneur and I'm just sending a gift? Is it possible, that, if this parcel will come to Poland after 1st July, the receiver will have to pay VAT for it?</p>
<p>Thank you in advance.</p>

<p>You must distinguish between <strong>eCommerce/Internet shops</strong> and <strong>Gift shipments</strong>.</p>
<p>Based on you question, you will be sending a <strong>Gift shipment</strong>.</p>
<p>Based on German Customs pages, the rules for eCommerce will change.</p>
<ul>
<li>There is no meantion for any changes for Gift shipments on their site.</li>
</ul>
<p>Paketda, a Consumer portal, states explicitly that Gift shipments are not effected.</p>
<blockquote>
<p><a href="https://www.paketda.de/news-zollfreigrenze-22-euro-abgeschafft.html" rel="nofollow noreferrer">Paketda</a><br />
Eine gute Nachricht: Die Freigrenze von <strong>45 Euro</strong> für Geschenke von <strong>Privatpersonen an Privatpersonen</strong> bleibt bestehen. Bis zu diesem Betrag werden keine Einfuhrabgaben (Steuern und Zoll) erhoben.</p>
<blockquote>
<p>Good news: The exemption limit of <strong>45 euros</strong> for gifts from <strong>private individuals to private individuals</strong> remains in place.  Up to this amount, no import duties (taxes and customs) are levied.</p>
</blockquote>
</blockquote>
<p>For a <strong>Gift shipment</strong> up to €45, your friend should not expect to pay any VAT.</p>
<hr />
<p><strong>Sources</strong>:</p>
<ul>
<li><a href="https://www.paketda.de/news-zollfreigrenze-22-euro-abgeschafft.html" rel="nofollow noreferrer">Ab Juli entfällt die 22-Euro-Zollfreigrenze / Freibetrag für Geschenkpakete bleibt</a>
<ul>
<li><a href="https://www.zoll.de/DE/Privatpersonen/Postsendungen-Internetbestellungen/Sendungen-aus-einem-Nicht-EU-Staat/Zoll-und-Steuern/Aenderungen_ab_01072021/aenderungen_ab_01072021_node.html" rel="nofollow noreferrer">Zoll online - Änderungen ab dem 1. Juli 2021</a></li>
<li><a href="https://www.zoll.de/DE/Privatpersonen/Postsendungen-Internetbestellungen/Sendungen-aus-einem-Nicht-EU-Staat/Zoll-und-Steuern/Geschenksendungen/geschenksendungen_node.html" rel="nofollow noreferrer">Zoll online - Geschenksendungen (Gift shipments)</a>
<ul>
<li>doesn't meantion any changes</li>
</ul>
</li>
</ul>
</li>
</ul>
