By amending the existing manual for the import and export of low-value shipments (the package on VAT in e-commerce, “Guidelines for Member States and Trade”), after November 1, 2022, it will no longer be allowed to change, subsequently enter, or delete the VAT IOSS number, once the goods have been released. As of July 1, 2021, the Customs Administration has started the application of new rules for declaring shipments that are brought into the EU/RH territory via e-commerce.
Source: fiscal-requirements.com