💸 Value added tax ("VAT")

Basket value ≤ 135 £:

• You need to register for UK VAT!
• You have to invoice UK VAT (regular rate is 20%, reduced and zero rates need to be checked on a case-to-case basis; see UK VAT rates). However, no import VAT will be raised.
• You have to ensure that a copy of the VAT invoice is attached to the goods or uploaded electronically by a customs agent.
• The end-customer in the UK is liable for UK VAT.

Basket value > 135 £:

• The delivery has to be declared for import.
• If you declare the import, you are also liable for import VAT.
• If you are registered for UK VAT, you can declare and pay the import VAT collectively in the following month.
• For B2B sales:
  • If a B2B customer is registered for UK VAT, the import VAT does not have to be paid immediately.
  • Instead, it is possible to declare it in the British VAT return together with the input tax deduction ("Vorsteuer"), which results in both items being balanced at the same time. The subsequent sum is subject to UK VAT.

⚠️ UK VAT obligatory from the first delivery to the UK

• Register for UK VAT (see HMRC).
• Know the precise nature of the products to find out the relevant VAT rate.
• Keep records of the goods sold and make sure the accurate information is applied in order to apply the correct VAT.