Since 1 July 2021, VAT has applied to every order from outside the EU. The old €22 limit, below which you paid nothing, no longer exists.
Which rate?
You pay the VAT rate of the EU country you live in, the same as in a shop there. Standard rates range from 17% in Luxembourg to 27% in Hungary; most countries also have one or two reduced rates for products such as books, food and medicines. The EU countries overview lists the rates per country, and the calculator uses them when you choose your country.
What do you pay VAT on?
VAT is calculated on the combined total of:
- the product price;
- plus shipping and insurance;
- plus customs duty, including the flat €3 per product type;
- plus the EU handling fee of €2 per product type;
- plus, in some countries, the postal clearance fee, where the postal service includes this in the amount subject to VAT rather than charging VAT on the fee separately.
So you also pay VAT on shipping and on customs duty.
Example: a bag for €199
You buy a bag for €199 and pay €25 shipping and €10 insurance. The duty rate for the bag is 3%, and your country’s VAT rate is 21%.
| Step | Calculation | Amount |
|---|---|---|
| Customs value | €199 + €25 + €10 | €234.00 |
| Customs duty | 3% of €234 | €7.02 |
| EU handling fee | 1 product type | €2.00 |
| VAT base | €234 + €7.02 + €2 | €243.02 |
| VAT | 21% of €243.02 | €51.03 |
| Import taxes | €60.05 |
Add the carrier’s clearance fee.
Paying in another currency
Did you pay in dollars, pounds or another currency? Customs convert the value using the monthly customs rate. This is the ECB rate from the second-to-last Wednesday of the previous month, used throughout the EU. That isn’t exactly the rate your bank or PayPal uses, so the amount can differ by a few percent. Current rates are on Countries and currencies.
If your own country doesn’t use the euro, you pay VAT in your national currency; the calculator shows an estimate in your currency alongside the euro amounts.
VAT already paid at checkout?
Many shops charge VAT at checkout, through IOSS. Then you pay no VAT on delivery. This only works for orders up to €150.