Customs & VAT Overview
What has Changed?
From July 1st 2021:
All goods your UK business sells to EU customers, regardless of value, will now be subject to VAT.
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Import-One-Stop-Shop (IOSS) will roll out a solution to allow businesses to pay VAT in the EU effectively on goods less than £135/ €150.
Marketplaces like Amazon or eBay will be responsible for EU VAT compliance on UK goods sold to EU customers up to a value of £135/₠150.
Our Top Tips:
The VAT exception on gifts valued under £39/ €45 does not apply to businesses.
How do I Calculate the Value of Sold Goods?
The total value of goods is the net price (that's the cost of goods + shipping) charged by your business at the point of sale.
VAT Rates by Member State
Sellers can use the delivery address to determine the country VAT rate.
Austria - 20%
Belgium - 21%
Bulgaria - 20%
Croatia - 25%
Cyprus - 19%
Czech Republic - 21%
Denmark - 25%
Estonia - 20%
Finland - 24%
France - 20%
Germany - 19%
Greece - 24%
Hungary - 27%
Ireland - 23%
Italy - 22%
Latvia - 21%
Lithuania - 21%
Luxembourg - 17%
Malta - 18%
Netherlands - 21%
Poland - 23%
Portugal - 23%
Romania - 19%
Slovakia - 20%
Slovenia - 22%
Spain - 21%
Sweden - 25%