Sorry, but you are talking about two different things:

a) tariffs and that it could be - but is not yet decided!!!! - that also below 150 € tariffs have to be paid

b) how VAT is paid.

Your AI summary is only talking about b) and correctly states that currently the situation is that for small-businesses currently the way is "Customer pays at delivery". In the future, this will (could?) change. Currently, there is no huge burden on the seller, if they do not use IOSS. There is some burden on the buyer.


Regarding a): in an article from July 2024, they write "has made some progress", "Negotiations are still ongoing", "Since then, the process of getting it adopted by the European Council has started." At that time, it was not decided. And that is my problem: these are old articles talking about things which could happen in the future... And sometimes the dates passed and this things did not happen...