With the VAT De Minimis Removal, the EU aims to level the playing field, protect its businesses and avoid unfair competition and distortion for EU companies.
Under current rules, imported goods bought from non-EU countries can be exempt from VAT if they cost less than €22. However, if products are purchased within the EU or in country, VAT is always levied, regardless of the value. The EU believes this exemption puts EU businesses at a disadvantage to non-EU businesses.
The De Minimis threshold for Customs duties will not change, remaining €150.
Please see additional information related to VAT Modernization in Europe (with Specific focus on eCommerce):