Your VAT obligations in the UK & EU

Frequently Asked Questions

What is VAT?

VAT is a tax on consumer spending. When a VAT registered seller makes sales within the UK or EU, they are obliged to collect VAT based on the delivery country of their goods. This VAT must be passed on to the national tax authorities via VAT return filings.

In most countries it is possible to register for VAT online, and to complete your VAT returns through the local tax authority's website.

In practice, the following situations will normally trigger mandatory VAT registration in the UK or the EU:

1. Sales of goods which exceed a locally defined threshold.
   
   Note that thresholds vary from country to country and do not generally apply to overseas or non-established sellers. If a seller is selling goods domestically, they should check the threshold with their tax authorities or a local tax advisor.
2. Sales of goods from a local warehouse, by a non-resident seller (forward deployed inventory).
3. Sales of digital or eservices to private individuals.
4. For the EU only, cross border sales in excess of EUR 10,000. The EU operates a single EU-wide distance selling VAT registration threshold of EUR 10,000. This means that if you make sales to non-VAT registered buyers in any EU country, and the combined total of those sales exceeds EUR 10,000 (£8,818), you will need to collect VAT in all EU countries based on the delivery address. To do this you will either have to register for VAT in each of the EU countries where you make sales, or use the EU VAT One Stop Shop - opens in new window or tab.

    

   More information can be found at the following sites:

   • UK: VAT registration - opens in new window or tab, Businesses selling goods in the UK using online marketplaces - opens in new window or tab
   • EU: EU Guidance on VAT for online sellers - opens in new window or tab

   It's mandatory that you display your VAT identification number on the eBay site in connection with your listings. This can be done by updating your business seller information page.

   Note for Northern Ireland sellers:

   • Following the end of the Brexit transition period on 31 December 2020, Northern Ireland sellers should use the country code prefix 'XI'
   • Any business that requires an 'XI' number should contact HMRC - opens in new window or tab
   • Please ensure that your VAT ID including the prefix 'XI' is updated in your eBay account preferences

   VAT import regulations for the UK and EU

   In 2021, there were significant changes made to the rules for collection of VAT on items imported into the UK and EU, as well as certain shipments within the EU and within the UK. We've outlined below how these impact eBay sellers.

   Please speak with a tax professional if you have any questions about your tax obligations.

   Sales to buyers in the EU after 1 July 2021

   Goods sold in the EU are generally subject to VAT.

   The VAT rates which apply differ by country and are based on the type of goods sold. More information about VAT rates at an EU level - opens in new window or tab and the EU searchable database of VAT rates - opens in new window or tab are available.

   Where goods are imported into the EU, import VAT and, in certain cases, customs duty will apply. The VAT rate due at import will be the same rate as would be applied if the goods were supplied within the country of import.

   More information about EU VAT rules

   • General information on VAT - opens in new window or tab
   • VAT rates applied in the EU - opens in new window or tab
   • VAT changes for eCommerce from July 2021 - opens in new window or tab
   • Member States of the EU - opens in new window or tab

   From July 2021, the EU implemented legislation which shifts the responsibility for collecting VAT for online purchases from sellers to marketplaces such as eBay in certain circumstances.

   The EU rules at a glance

   From July 2021, the EU will introduce significant changes to how VAT is collected on imports into the EU, supplies within the EU by non-EU sellers and cross border supplies by EU sellers.

   1. eBay is obliged to collect VAT on goods sold through eBay to EU customers in the following circumstances:
      • Goods imported into the EU with a parcel value of up to EUR 150. For shipments into France, eBay collects VAT on all goods, regardless of parcel value. Note that there is no longer a VAT exemption for small consignments up to EUR 22
      • Goods of any value sold by a non-EU seller and shipped from inventory stored in the EU. Sellers may still have EU VAT obligations and should consult their tax advisors for further information
      If an order fits either of these criteria, neither sellers nor carriers should collect VAT from buyers in the EU. eBay will collect the VAT from the buyer based on the country of delivery and remit it to the responsible tax authorities.
   2. If a buyer requires a refund – cancellation, full refund, less than full refund, or partial refund – eBay will refund the VAT to the buyer in cases where eBay collected the VAT on the original transaction.
   3. eBay is obligated to collect VAT on the full value of the transaction including shipping costs, as the shipping costs are considered part of the total purchase. The VAT on the shipping charges apply at the same rate as the item(s) in the shipment.
   4. eBay will not collect VAT if:
      • Consignment values are above EUR 150 (except for deliveries to France, see table below). In practise, the recipient pays import VAT to the shipping agent as part of clearing the package through customs
      • The buyer is VAT-registered and provides their valid VAT registration number. In these cases, eBay will not collect VAT and instead the responsibility to account for VAT will switch to the VAT-registered customer
      • Consignments of goods containing excise goods such as alcohol and tobacco are imported into the EU
      • For imports where the buyer is EU VAT-registered and provides their valid EU VAT identification number. In these cases, eBay will not collect EU VAT and instead the respective Customs Authority/carrier will collect upon importation
   5. Overview: When eBay is responsible for EU VAT

      Seller location	Consignment value	Item location at the time of sale	eBay will collect VAT
      Anywhere	Up to EUR 150	Outside EU	Yes* Seller to provide IOSS ID to carrier
      Anywhere	Above EUR 150 (not shipped to France***)	Outside EU	No**
      Anywhere	Above EUR 150 shipped to France***	Outside EU	Yes** Seller to provide eBay's French VAT ID to carrier
      Outside EU	Any value	Inside EU	Yes*
      Inside EU	Any value	Inside EU	No

      *If a buyer has a valid VAT registration number on account, eBay will not collect VAT.
      **Additional VAT and duties may be payable by the buyer on delivery. Sellers should check the availability of their duty-paid solutions to ensure seamless buyer experience with their carrier.
      ***"France" includes Metropolitan France, Monaco and Corsica for the purposes of France import VAT.
   6. When selling through the Global Shipping Programme into the EU:
      • Where eBay is responsible for remitting VAT (up to a consignment value of EUR 150), the Global Shipping Programme will collect VAT from the buyer on behalf of eBay
      • Where eBay is not responsible for VAT (with a consignment value over EUR 150), Pitney Bowes will continue to clear goods into the EU on behalf of the buyer. Pitney Bowes will collect the import VAT and duty from the buyer based on the delivery country and the value of the goods and will remit the import charges to the responsible tax authorities on behalf of the buyer
      • For VAT-registered sellers, shipments between the UK and EU are considered export sales. eBay will remit the net amount to the seller

   7. eBay VAT calculation methodology:

      • Sellers listing on eBay.co.uk and European eBay sites have the option to provide a gross price and separate VAT rate, so that eBay can determine the net price and correct amount of VAT to collect from consumers
      • eBay will use the values provided by you when listing your items (gross price and VAT rate) to determine the net price
      • eBay will then calculate the VAT payable by the buyer, based on the VAT rate of the item sold in the delivery country
      • eBay will apply VAT to any shipping charges at the same rate as the VAT applied on the item
      • eBay will remit the net amount to the seller, and the VAT amount to the appropriate tax authority
      • For non-EU/non-UK sellers, unless you have included UK or EU VAT in your pricing calculations, the VAT rate will usually be 0% and may be left blank
      • Margin sellers may also leave the VAT rate blank. As eBay cannot apply a margin scheme, VAT needs to be collected on the full value of the item sold. If you indicate a VAT rate, this may lead to a reduction in the net amount you receive
      • VAT-registered seller - As shipments between Great Britain and the EU are considered as export sales, in cases where eBay is not responsible for VAT, the prices will also be adjusted to show a net price to buyers. Buyers will still need to pay import VAT on delivery
      • Where eBay has no obligation to collect VAT, e.g. an EU (or Northern Ireland) based seller shipping goods from within the EU to an EU (or Northern Ireland) based buyer, eBay will not carry out any additional tax calculations and the selling price will remain the same as at listing. Sellers who are registered under the EU One Stop Shop scheme will need to account for VAT at the appropriate value on their sales
   8. Example calculations: How inputting the VAT rate impacts your selling price

      	Example #1	Example #2	Example #3	Example #4	Example #5
      Listing site	UK	UK	UK	UK	GSP UK
      Destination country	Ireland (23%)	Ireland (23%)	Ireland (23%)	Ireland (23%)	Ireland (23%)
      Item location	UK	UK	UK	UK	UK
      Listing gross price	£120.00	£120.00	£240.00	£240.00	£240.00
      Listing postage (Int.)	£12.00	£12.00	£12.00	£12.00	£4.00 Domestic
      Seller provided VAT rate	<blank>	20%	<blank>	20%	20%
      eBay applied VAT rate	23%	23%	N/A	N/A	23%
      Buyer pays	£162.36	£135.30	£252.00	£210.00	£262.76
      	Total collected at checkout includes postage + £30.36 VAT.	Total collected at checkout includes postage + £25.30 VAT.	Total collected at checkout includes postage. Buyer pays import VAT on delivery, payable to carrier.	Total collected at checkout includes postage. Buyer pays import VAT on delivery, payable to carrier.	Total collected at checkout includes domestic UK and international postage + VAT.
      eBay remits to seller*	£132.00	£110.00	£252.00	£210.00	£204.00

      * Example for the purposes of showing VAT calculations and the impact on buyer pricing. Selling fees are not included in this example. For non-managed payments sellers, eBay selling fees and PayPal fees apply, including PayPal's transaction fees for cross-border payments. For managed payments sellers, selling fees for managed payments sellers apply, including an international fee.
   9. How VAT appears to buyers:
      • All prices will be displayed inclusive of VAT based on the site country. Buyers will see VAT-inclusive pricing when they view listings in search and on the listing page
      • Where eBay is responsible for collecting VAT on orders sent to an EU delivery address, this amount will also be shown separately on the invoices issued to buyers

   10. eBay seller tax-related responsibilities, including use of the Import One-stop shop (IOSS) number:

       • Where eBay has collected VAT on shipments from the UK to the EU (up to a consignment value of EUR 150), eBay will provide sellers with eBay's IOSS number to use as part of the import information. Sellers should only use this number in connection with eBay transactions. Where eBay becomes aware of seller misuse of the eBay IOSS number, eBay will take necessary actions against the seller
       • Sellers must provide eBay's IOSS as part of the electronic export pre-notification documentation provided to carriers. If eBay's IOSS is not provided correctly, then your buyers may have to pay VAT again on delivery. Learn more about IOSS - opens in new window or tab.
       • Sellers should contact their carriers directly to receive carrier specific guidance on how to transfer the eBay IOSS during the electronic customs declaration between seller and carrier
       • Sellers may be required to collect VAT in cases where eBay is not obliged to collect VAT, for example, if the buyer is a VAT registered buyer. In these cases, eBay will provide you with the buyer's details so that VAT can be collected correctly
       • You are responsible for listing the item and item specifics accurately and ensuring that the item location is correct. You need to ensure that your account details, including name, registered address, legal entity name, VAT identification number(s) and the location goods are shipped from are accurate and up to date
       • The following information has been provided by the carriers to help ensure that you pass the IOSS to the carrier from 1st July, 2021. If you need any additional information, please contact your carrier.

         Royal Mail System	Seller Instructions
         Click & Drop linked to eBay account	No action required – automatically updated with IOSS
         Click & Drop csv upload	Action required – Seller will need to split their orders and upload Up to EUR 150 to Royal Mail under secondary trading account inputting eBay IOSS Over EUR 150 to primary trading account No action required – link your Click & Drop - opens in new window or tab account to your eBay account
         Click & Drop manual entry of address	Action required – Seller will need to split their orders and upload Up to EUR 150 to Royal Mail under secondary trading account inputting eBay IOSS Over EUR 150 to primary trading account No action required – link your Click & Drop - opens in new window or tab account to your eBay account
         Pro Shipping/ishipper	Action required – If not on V3 the following applies: Seller will need to split their orders and upload Up to EUR 150 to Royal Mail under secondary trading account inputting eBay IOSS Over EUR 150 to primary trading account No action required – automatically updated with IOSS on V3 ishipper API
         Bespoke Shipping Solution (previously known as Customer Owned Shipping Solution (COSS))	Action required – Seller will need to split their orders and upload Up to EUR 150 to RM under secondary trading account inputting eBay IOSS Over EUR 150 to primary trading account
         Franked Mail	Action required – Sellers should use an alternative postage service for international sales, or buyers may have to pay VAT again on delivery The eBay IOSS or French VAT ID cannot be included for Franked Mail Sellers should create a Click & Drop - opens in new window or tab account and link it to their eBay account Alternative action – opt in to the Global Shipping Programme - opens in new window or tab for all international orders
         Pay at the Post Office (hand written labels)	Action required – Sellers need to split out their orders eBay order below EUR150 Complete the customs declaration CN22 form, making sure to declare the contents as "Sale of Goods". Inform the Post Office staff that the contents have been sold on eBay marketplace, where the Post Office staff will mark the packaging accordingly There is no requirements to share the eBay IOSS with the Post Office staff as this will be electronically added to the custom declaration by Royal Mail Include a copy of the packing slip and eBay invoice to the buyer in the package to demonstrate that VAT has been collected by eBay Over EUR 150, complete customs CN22/CN23 as appropriate. As eBay does not collect VAT on items shipped everywhere except France, eBay's IOSS should not be used or provided to the Post Office For shipments to France with a value over EUR 150, eBay's French VAT ID should be provided to the Post Office Alternative action – opt in to the Global Shipping Programme - opens in new window or tab for all international orders
         StoreFeeder	No action required – automatically updated with the appropriate VAT number

         Evri System	Seller Instructions
         Evri online	Up to EUR 150, eBay IOSS must be provided in the IOSS field on Evri International - opens in new window or tab Over EUR 150, buyer will pay VAT to carrier in destination country Over EUR 150 to France, buyer will pay duty to carrier but eBay will collect the import VAT due
         Evri API	Up to EUR 150, eBay IOSS must be passed to Evri when booking your shipment via the Evri Routing API Over EUR 150, and not shipped to France, buyer will pay VAT to carrier in destination country or alternatively speak to your account manager about a DDP solution Over EUR 150 and shipped to France, eBay will collect French import VAT, and buyer will pay any duties owed to the carriers. eBay's French VAT ID must be passed to Evri when booking your shipment via the Evri Routing API

         All other carriers: IOSS (or French VAT ID) must be declared on electronic pre advise please contact your carrier for more information

   The EU distance selling rules

   There is a single EU-wide threshold of EUR 10,000 for goods shipped to consumers within the EU (distance selling). If your intra-EU distance sales are above the threshold of EUR 10,000, you will have to charge VAT based on the delivery country either through:

   1. A direct VAT registration for each Member State you are selling to, or
   2. Using the One Stop Shop (OSS) - opens in new window or tab.

   If your intra-EU sales remain below EUR 10,000, you can continue to declare and pay VAT in line with your existing VAT obligations.

   If you are uncertain about how the new rules apply to your business, you should consult your tax advisor.

   Sales to buyers in the UK

   Goods sold in the UK are subject to UK VAT. The standard UK VAT rate is 20%, but the rates of 5% and 0% may also apply to certain items.

   Where goods are imported into the UK, import VAT and in certain cases customs duty will apply. The VAT rate due at import will be the same rate as would be applied if the goods were supplied within the UK.

   More information about UK VAT on gov.uk

   • VAT rates - opens in new window or tab
   • VAT: detailed information - opens in new window or tab
   • UK VAT rates on different goods and services and VAT exempt categories - opens in new window or tab

   In January 2021, the UK introduced legislation which shifts the responsibility for collecting VAT for online purchases from sellers to marketplaces such as eBay in certain circumstances.

   The UK rules at a glance

   1. eBay is obliged to collect UK VAT on goods sold through eBay to UK customers in the following circumstances:
      • Goods imported into the UK, with a parcel value of up to £135.
      • Goods of any value sold by a non-UK seller and shipped from inventory stored in the UK. Sellers may still have UK VAT obligations and should consult their tax advisors for further information
      • Digital goods, or eservices, of any value sold through eBay to UK customers.
      If an order fits any of these criteria, neither sellers nor carriers should collect VAT from UK buyers. eBay will collect the VAT from the buyer and remit it to HMRC.
   2. If a buyer requires a refund – cancellation, full refund, less than full refund, or partial refund – eBay will refund the VAT to the buyer in cases where eBay collected the VAT on the original transaction.
   3. eBay is obligated to collect UK VAT on the full value of the transaction including any shipping costs, as the shipping costs are considered part of the total purchase. The VAT on the shipping charges apply at the same rate as the item(s) in the shipment.
   4. eBay will not collect UK VAT if:
      • Consignment values for imported goods are above £135. In practice, the recipient pays import VAT to the shipping agent as part of clearing the package through customs
      • Consignments of imported goods containing excise goods such as alcohol and tobacco are imported into the UK. Learn more about importing excise goods to the UK from the EU - opens in new window or tab
      • The buyer is UK VAT-registered and provides their valid UK VAT registration number. In these cases, eBay will not collect UK VAT and instead the responsibility to account for VAT will switch to the UK VAT-registered customer
   5. Overview: When eBay is responsible for UK VAT

      Seller location	Consignment value (excl shipping and VAT)	Item location at the time of sale	eBay to collect UK VAT on sales
      Inside UK	Up to £135	Outside UK	Yes**
      Inside UK	Above £135	Outside UK	No (but VAT and duties may be payable by the buyer directly to HMRC/the carrier)*
      Outside UK	Up to £135	Outside UK	Yes
      Outside UK	Above £135	Outside UK	No (but VAT and duties may be payable by the buyer directly to HMRC/the carrier)*
      Outside UK	Any value	Inside UK	Yes***
      Inside UK	Any value	Inside UK	No
      Anywhere	Digital goods of any value	Anywhere	Yes

      *Additional VAT and duties may be payable by the buyer on delivery. Sellers should check the availability of their duty-paid solutions to ensure seamless buyer experience with their carrier.
      **Buyers with a valid UK VAT registration number on file with eBay will need to self-account for VAT under the reverse charge. eBay will not collect VAT but will issue the buyer with a reverse charge invoice.
      ***eBay will not collect VAT on sales between a UK VAT registered seller and a UK VAT registered buyer, where the goods are in the UK.
   6. When selling through the Global Shipping Programme into the UK:
      • Where eBay is responsible for remitting VAT, the Global Shipping Programme will collect VAT from the buyer on behalf of eBay
      • Where the Global Shipping Programme is used, but eBay is not responsible for VAT, Pitney Bowes will clear goods into the UK on behalf of the buyer. Pitney Bowes will collect the import VAT and duty from the buyer based on the value of the goods and will remit the import VAT amount to HMRC on behalf of the buyer

   7. eBay VAT calculation methodology:

      • Sellers listing on eBay.co.uk and European eBay sites have the option to provide a gross price and separate VAT rate, so that eBay can determine the net price and correct amount of VAT to collect from consumers
      • eBay will use the values provided by you when listing your items (gross price and VAT rate) to determine the net price
      • eBay will then calculate the VAT payable by the buyer, based on the VAT rate of the item sold in the delivery country. eBay will apply VAT to any shipping charges at the same rate as the VAT applied on the item
      • eBay will remit the net amount to the seller, and the VAT amount to the appropriate tax authority
      • For non-EU/non-UK sellers, unless you have included UK or EU VAT in your pricing calculations, the VAT rate will usually be 0% and may be left blank
      • Margin sellers may also leave the VAT rate blank. As eBay cannot apply a margin scheme, VAT needs to be collected on the full value of the item sold. If you indicate a VAT rate, this may lead to a reduction in the net amount you receive
      • VAT-registered seller - As shipments between Great Britain and the EU are considered as export sales, in cases where eBay is not responsible for VAT, the prices will also be adjusted to show a net price to buyers. Buyers will still need to pay import VAT on delivery
      • Where eBay has no obligation to collect VAT, e.g. an EU (or Northern Ireland) based seller shipping goods from within the EU to an EU (or Northern Ireland) based buyer, eBay will not carry out any additional tax calculations and the selling price will remain the same as at listing. Sellers who are registered under the EU One Stop Shop scheme will need to account for VAT at the appropriate value on their sales
   8. How VAT appears to buyers:
      • All prices on eBay.co.uk will be displayed inclusive of UK VAT. UK buyers will see VAT-inclusive pricing when they view listings in search and on the listing page
      • Where eBay is responsible for collecting VAT on orders sent to a UK delivery address, this amount will also be shown separately on the invoices issued to buyers
   9. eBay seller tax-related responsibilities:
      • Sellers may be required to collect VAT in cases where eBay is not obliged to collect VAT, for example if the buyer is a VAT registered buyer. In these cases, eBay will provide you with the buyer's details so that VAT can be collected correctly
      • You are responsible for listing the item and item specifics accurately and ensuring that the item location is correct. You need to ensure that your account details, including name, registered address, legal entity name, VAT identification number(s) and the location goods are shipped from are accurate and up to date.

   Channel Islands

   Although the Channel Islands are Crown Dependencies, they are actually self-governing independent territories and not part of the UK. Consequently, for the purposes of collecting VAT, they are considered as third countries.

   Goods shipped from the Channel Islands

   As the Channel Islands are not part of the UK for VAT purposes, eBay is obliged to collect VAT on goods shipped from Channel Islands into the UK, unless the seller has prepaid import VAT under the Import VAT Accounting Scheme (IVAS) procedures with Jersey Post.

   If you have registered under the IVAS scheme, please ensure that you have provided eBay with your IVAS number.

   Goods shipped to the Channel Islands

   As shipments to the Channel Islands are exports, eBay will not collect UK VAT on shipments to the Channel Islands.

   For shipments to Jersey after 1 July 2023, eBay collects GST in line with Jersey obligations for marketplace sales.

   About invoices

   Where eBay has collected VAT under the UK or EU rules:

   • eBay will issue the invoice to the buyers. Invoices will include the VAT amount collected by eBay. eBay will remit this VAT amount to the responsible tax authorities. Sellers should not issue separate VAT invoices in these cases. Sellers should also not adjust their prices after checkout
   • For sellers where eBay collects UK VAT on the transaction, eBay will issue the sellers with a transaction document showing details of the sales which can be used as evidence for their records that eBay has collected VAT
   • For sellers where eBay collects EU VAT on the transaction under OSS or IOSS rules, eBay will issue sellers with either a transaction document (imports) or a self-billing invoice (valid VAT registration number on file, with goods sold from within the EU) as appropriate
     This document will show details of the transaction for which eBay has taken on VAT responsibility, and can be used for the seller's own records as evidence that eBay has collected VAT
   • Sellers who are not using Seller Hub can download reports by simply navigating to: My eBay > My Account > Seller Account > Account Activity and scroll down to download the report
   • Sellers using Seller Hub can download a report of all orders by going to My eBay > Selling > and download the report of all orders
   • eBay will not issue invoices for French VAT collected on imports above EUR 150

   About margin schemes

   Business sellers are eligible to use the VAT margin schemes when they are selling the following products:

   • Second-hand goods
   • Works of art
   • Antiques
   • Collectors' items

   However, under EU and UK rules, where eBay has VAT collection obligations, eBay cannot legally apply margin schemes for those products. Where eBay is obliged to collect VAT on these types of items, eBay will collect VAT on the full value at the appropriate rate to the items.

   Failure to meet VAT requirements

   eBay takes VAT compliance seriously. If eBay determines or receives official information that you are not meeting your VAT obligations, or if you provide incorrect information which does not permit eBay to collect VAT correctly in cases where eBay is obliged to collect VAT, your account may be blocked from selling and your active listings may be removed. You may then need to contact us to reinstate your selling privileges.

   In order to prevent any impact to your eBay sales, you should always ensure that:

   • Your account is up to date, with accurate details of your registered addresses and any locations from which you ship your goods
   • Your VAT identification details are added and are valid. Add or update your VAT ID numbers on eBay - opens in new window or tab
   • Your business name matches the details on file with the responsible tax authorities

   If you are required to have a UK VAT ID - opens in new window or tab, you can register for VAT by contacting HMRC - opens in new window or tab. If you need a VAT ID for an EU country, please contact the relevant tax authority.

   You can check your registered VAT information through the official UK and EU sites.

   • Verify a UK VAT number - opens in new window or tab
   • Verify an EU VAT number - opens in new window or tab
   • Check the business name on your eBay account matches the company name on file with HMRC and Companies House. If all three locations don't match, you need to update that information. If you update your business name on eBay or Companies House, this may require extra payment verification and affect your payouts

   Get specialised advice on staying compliant with VAT regulations

   eBay has partnered with Avalara, eClear, and Taxdoo to offer discounts on VAT preparation and filing for eBay sellers. There are 3 packages (Light, Full, and Extra) to support sellers with different services. Learn more about what is being offered:

   • Avalara - opens in new window or tab
   • eClear - opens in new window or tab
   • Taxdoo - opens in new window or tab

   Helpful links

   • Tax policy: tax regulations that apply to eBay sales
   • Taxes and import charges
   • Paying tax on eBay purchases
   • International purchases and postages for buyers
   • EU VAT rules – European Commission - opens in new window or tab
   • EU country specific information on VAT – European Commission - opens in new window or tab