What Has Changed?
From July 1st 2021:
All the goods that your UK business sells to EU customers, regardless of their monetary value, will now be subject to VAT.
Import-One-Stop-Shop (IOSS) rolled 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. It reflects the overall amount customers pay for the purchased items.
If you're unsure or need more assistance in calculating the value of your sold goods, get in touch with our support team!
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% |
GPSR: Updated General Product Safety Regulations
As of 13th December 2024, new regulations have been introduced to enhance product safety for consumers and provide clearer guidelines for businesses shipping to the EU and NI. The question on most peoples mind is Does GPSR Apply to Me?
The key change for UK-based businesses and online sellers is the requirement to appoint a ‘responsible person’ based in the EU or NI. This individual is responsible for overseeing compliance and product safety requirements. Additionally, all packaging must adhere to GPSR labelling regulations.
