The EU agreed to end the low value customs exemption for parcels under 150 EUR. The goal is to limit the flow of low cost imports tied to Temu, Shein and other platforms. Member states push for implementation in 2026, not 2028.
Key developments
The EU plans to remove the 150 EUR customs exemption.
Most low value parcels come from China based platforms.
Member states reached political agreement to close the loophole.
Denmark will work with the European Commission on a fast transitional model.
Slovenia supports the reform. The Slovenian finance minister wants a single start date for all member states.
The EU recorded 4.6 billion parcels imported last year.
The Commission proposed a 2 EUR customs fee for small parcels. Discussion on the fee is still open.
Romania already applies a 5 EUR national fee.
Impact for businesses
Online retailers must prepare for customs clearance on all parcels.
Logistics providers need updated IT systems.
EU companies gain a more equal competitive position.
Consumers will face new costs and possible delays.
Importers shipping to Slovenia need accurate product value and origin data.
Next steps
Finance ministers meet on 12 December to confirm the 2026 timeline.
Technical work on the transitional mechanism starts in early 2026.
About SIBIZ Business Services SIBIZ Business Services in Ljubljana supports foreign entrepreneurs, companies, business professionals, corporate clients, digital nomads and investors. We deliver accounting, tax, legal and business advisory services. We assist with company formation, residence permits, compliance. We follow legislation daily and publish updates in multiple languages.
Slovenia introduces major tax changes in 2026 affecting self-employed individuals, foreign entrepreneurs, and foreign-owned companies operating in Slovenia. The legal basis is the Act on the Right to Winter Bonus and the Reform of Tax Base Assessment Using Standardized Expenses (ZPZR), adopted in November 2025. The rules apply from 2026, with certain thresholds already relevant […]
Planning Your 2026 Calendar: A Guide to Holidays and School Vacations in Slovenia For Slovenian expats, business professionals and corporate clients, staying ahead of the local calendar is key to balancing productivity with personal time. In 2026, several holidays are aligned to create long weekends, while others remain strictly commemorative working days. At SIBIZ, we […]
Navigating the tax landscape as a foreign resident or tax resident in Slovenia can be complex. One of the most effective ways to optimize your annual tax liability is by correctly claiming the Special tax relief for dependent family members (“Posebna olajšava za vzdrževane družinske člane”). What is the Special Tax Relief for Dependent Family […]
