EU & UK VAT calculator for cross-border sellers
Thresholds from the vat-one-stop-shop.ec.europa.eu, commission.europa.eu and www.gov.uk, fetched 2026-10-13. VAT rates differ by country and product, so you enter the rate.
Result
The URL updates as you type, so you can bookmark or share a scenario.
Rules at a glance
- EU: IOSS covers distance sales of imported goods in consignments with an intrinsic value not exceeding €150 (not excise goods). Non-EU sellers generally need an EU intermediary. From 1 July 2026 a temporary €3 customs duty per item (tariff classification) applies to these low-value parcels.
- UK: for consignments of £135 or less sold directly to Great Britain customers, the seller charges UK VAT at the point of sale (unless B2B with a UK VAT number). Above £135, normal import VAT and customs rules apply. Marketplace sales follow different rules.
Sources
| Source | URL | Fetched | Notes |
|---|---|---|---|
| eu_ioss | https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en | 2026-10-13 | Import scheme (IOSS): distance sales of imported goods in consignments of intrinsic value not exceeding EUR 150, non-excise goods. |
| eu_3eur_duty | https://commission.europa.eu/news-and-media/news/ensuring-fairness-and-safety-eur3-customs-duty-low-value-parcels-2026-06-29_en | 2026-10-13 | From 1 July 2026, temporary EUR 3 customs duty per item (per tariff classification, not quantity) on low-value parcels imported from outside the EU. |
| hmrc_135 | https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk | 2026-10-13 | Consignments of £135 or less sold directly to GB customers: UK supply VAT charged at point of sale. Above £135: normal import VAT and customs rules. |
Fees and rules change. Confirm against the official page and your own account before pricing decisions.
FAQ
Is the €150 limit per item or per parcel?
Per consignment — the intrinsic value of the whole parcel.
Does the UK £135 limit include shipping?
HMRC says the intrinsic value excludes transport and insurance unless they are included in the price and not shown separately on the invoice.
How do I remove VAT from a price?
Net = gross ÷ (1 + VAT rate). At 20%, a £120 price contains £20 VAT.