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.
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.
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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.
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VAT Rates by Member State
Sellers can use the delivery address to determine the country VAT rate.