New EU Value Added Tax Act.


As of 1st of July, European Union announced implementation of new Value Added Tax Act for cross border sales.

The new rules also applies to B2C transaction that goods transported from outside the EU made by EU or non-EU operators.

As a result of the 2021 change, VAT exemption on small-value consignment up to €22 has been abolished, and your customs authority might charge you VAT for your purchase.

While customs clearance the delivery fee may be included in the VAT rate. And the standard for this delivery fee is the cost to the courier when cargo is shipped.


※ Standard VAT Rate for EU Countries
(This VAT rate is for reference only as the standard VAT rate. The actual tax rate may differ from the standard VAT rate.)

Country Standard VAT Rate (%)
Switzerland (SZ) 7.7
Luxembourg (LU) 17
Romania (RO) 19
Germany (DE)
Austria (AT) 20
France (FR)
Bulgaria (BG)
United Kingdom (GB)
Belgium (BE) 21
Netherlands (NL)
Czech Republic (CZ)
Spain (ES)
Slovenia (SI) 22
Poland (PL) 23
Ireland (IE)
Greece(GR) 24
Finland (FI)
Denmark (DK) 25
Sweden (SE)
Hungary (HU) 27

**In addition to VAT, Customs Clearance Fees may be charged depending on the local shipping company.