Brexit has changed the requirements for deliveries to the UK. As of 01.01.2021, new requirements now apply. These new requirements have implications both for us as a dealer and for you as a customer. In the following we have summarized what is changing and what these changes mean in detail.
The following cases must be distinguished:
- Value of goods (without shipping costs)
- > £135 (~ 140 EUR)
For shipments of goods exceeding the value of £135, the UK customer is liable for import VAT and, if applicable, customs duties. Also, dhl is charging a fee of £12. All t hese fees must be paid by the customer before the goods can be received. A B2B client will have to provide the EU VAT number. We will issue an invoice WITHOUT VAT.
- < £135 (~ 140 EUR)
For goods shipments that do not exceed a value of £135, there is generally no UK import VAT. However, there is a difference between B2B and B2C orders:
If the customer provides the trader with a UK VAT number, the customer becomes the tax debtor under a reverse charge procedure. In this case, the invoice of the trader will contain the reference "reverse charge".
Since we as a trader would have to pay the import VAT and would also have to fulfill various bureaucratic tasks, we currently refrain from making deliveries with a goods value of below £135 to the UK. Then again, there are different regulations for online marketplaces (OMP): With OMP participation, the OMP is considered the supplier from a VAT point of view and therefore the tax debtor. So if you buy our goods through the marketplaces ebay or etsy, then we can deliver also below the limit of £135 to private customers.
From the end of January, we will expand our offering on these platforms. Nevertheless, some items will not be available for private customers in the UK (unless the value of goods is above £135 -see above).
The following graphic shows the different cases: