Customs & VAT Overview

What has Changed?

From July 1st 2021:

Selling to the EU
All goods your UK business sells to EU customers, regardless of value, will now be subject to VAT.
Making VAT Payments
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.
Changes to Online Marketplaces
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 Austria - 20%
Belgium Belgium - 21%
Bulgaria Bulgaria - 20%
Croatia Croatia - 25%
Cyprus Cyprus - 19%
Czech Republic Czech Republic - 21%
Denmark Denmark - 25%
Estonia Estonia - 20%
Finland Finland - 24%
France France - 20%
Germany Germany - 19%
Greece Greece - 24%
Hungary Hungary - 27%
Ireland Ireland - 23%
Italy Italy - 22%
Latvia Latvia - 21%
Lithuania Lithuania - 21%
Luxembourg Luxembourg - 17%
Malta Malta - 18%
Netherlands Netherlands - 21%
Poland Poland - 23%
Portugal Portugal - 23%
Romania Romania - 19%
Slovakia Slovakia - 20%
Slovenia Slovenia - 22%
Spain Spain - 21%
Sweden Sweden - 25%

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