Customs & VAT Overview

What has Changed?

From July 1st 2021:

Selling to the EU
All goods sent from the UK to the EU - regardless of value - will now be subject to VAT
Making VAT Payments
Gifts are an exception to these changes for consumers
Changes to Online Marketplaces
No VAT or customs charges will apply to gifts under the value of £40/₠45

What Qualifies as a Gift?

Items up to a value of £40/ €45 and sent from one individual to another are considered gifts.

Our Top Tips:

If you're sending an item purchased from an online marketplace - such as eBay or Amazon - even if you mark the item as a 'gift', it will not be considered a gift under the new regulations.

Do I Need to Pay VAT on my Item?

How do I Calculated the Value of my Parcel?

For EU VAT purposes, the total value of your parcel is the net price (that's the cost of goods + shipping) you've been charged or are due to pay.

Remember:

Calculating the value of your parcel for VAT purposes is different than adding the value of your parcel contents during the booking process. In the booking process, the value you enter relates only to the contents of the parcel.

For example:

You're sending a £10 book to a friend in Germany as a gift. You enter £10 as the value of your parcel contents in the 'My Parcel Details' section of the booking process.

Next, you want to check if your parcel qualifies as a gift under the new regulations. Let's say the cost of shipping your parcel to Germany is £7.55.

You add the value of your parcel contents, £10, to the cost of shipping, £7.55. The total value of your parcel for EU VAT purposes is £17.55, and qualifies as a gift under the new regulations.

VAT Rates by Member State

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

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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