One of the next stages of the UK heading towards its 3rd Country status will apply on the 1st July 2021.

  • From 1 July 2021 the value added tax (VAT) exemption for the importation of goods with a value not exceeding EUR 22 will be removed.
  • As a result, all goods imported to the EU will be subject to VAT, with different VAT collection possibilities available:
  • Import One-Stop Shop (IOSS) – VAT Payment | for B2C goods up to EUR150
  • In order to use the Special Scheme (with IOSS), as a first step the ONLINE SELLER* must register for IOSS in one (1) European Union country.
  • Upon registration, the seller will be given one (1) unique IOSS number which is valid for ANY country in the European Union.

IMPORTANT: companies from outside the EU with no EU representation (i.e. not established in the EU) must assign an intermediary (tax representative) to deal with EU VAT compliance on their behalf, i.e. to pay the VAT amount to the EU Tax Authority (via a monthly VAT return).

To apply for IOSS click here  To find out more about customs  click here