Since Brexit, shipping from the UK to the EU means navigating 27 different customs regimes — each with its own VAT rate, currency, and quirks. Whether you're a small business selling to EU customers for the first time or an established exporter reviewing your pricing, this guide gives you everything you need in one place.
This reference covers every EU member state: the VAT rate your customer will face on delivery, the currency the threshold is measured in, and the key facts that affect whether a shipment is smooth or problematic. For each country, we link to a full country guide where one exists.
Who this is for: UK e-commerce sellers, SME exporters, and anyone quoting landed costs to EU customers. If you've ever had a customer refuse a parcel because of an unexpected customs bill, this is the resource to bookmark.
The EU applies a €150 threshold for customs duty. Shipments with a customs value (product price + shipping) below €150 are exempt from import duty — but not from VAT. VAT applies to every commercial shipment regardless of value, charged on the total customs value at the destination country's standard rate.
For non-euro EU members (Czech Republic, Denmark, Hungary, Poland, Romania, Sweden), the €150 threshold is converted to the local currency at the exchange rate at the time of import. This means the effective threshold fluctuates slightly with currency movements — something worth factoring in when pricing for these markets.
Under the UK-EU Trade and Cooperation Agreement (TCA), goods that genuinely originate in the UK qualify for 0% import duty regardless of value. So for most UK-made goods, the €150 threshold is academic — TCA preference eliminates the duty component entirely. Where it matters most is for goods manufactured or significantly processed outside the UK.
Sort the table by country name (A–Z) or VAT rate (low to high / high to low) using the column headers.
| Country ↕ | VAT Rate ↕ | Currency | Threshold | Notable quirk | Guide |
|---|---|---|---|---|---|
| Austria | 20% | EUR € | €150 | Strong market for quality goods. No notable quirks. | Full guide → |
| Belgium | 21% | EUR € | €150 | Major logistics hub — parcels often clear quickly through Brussels or Liège. | Full guide → |
| Bulgaria | 20% | BGN лв | ~€150 equiv. | Currency pegged to euro (1 EUR = 1.956 BGN) — threshold very stable. EU accession to eurozone pending. | Full guide → |
| Croatia | 25% | EUR € | €150 | Joined eurozone Jan 2023. High VAT rate means notable on-delivery charges for higher-value orders. | Full guide → |
| Cyprus | 19% | EUR € | €150 | Strong UK connections — large British expat community and high English-language commerce. Island shipping adds cost. | Full guide → |
| Czech Republic | 21% | CZK Kč | ~CZK 3,700 | Non-euro currency means threshold fluctuates. Strong e-commerce market with high growth. | Full guide → |
| Denmark | 25% | DKK kr | ~DKK 1,125 | Highest purchasing power in EU. DKK pegged to euro — threshold very stable. Danes expect price transparency. | Full guide → |
| Estonia | 22% | EUR € | €150 | Raised from 20% to 22% in Jan 2024. Highly digitised economy — strong cross-border e-commerce adoption. | Full guide → |
| Finland | 25.5% | EUR € | €150 | Raised from 24% to 25.5% in Sep 2024 — now second highest in EU after Hungary. Remote geography adds shipping cost. | Full guide → |
| France | 20% | EUR € | €150 | Second largest EU e-commerce market. French customs can be thorough — ensure documentation is complete. | Full guide → |
| Germany | 19% | EUR € | €150 | Largest EU e-commerce market. Lowest standard VAT rate on the mainland. Germans expect DDP pricing — surprise bills cause high refusal rates. | Full guide → |
| Greece | 24% | EUR € | €150 | Island shipments (Aegean islands) may attract reduced VAT rates of 17%. Mainland applies standard 24%. | Full guide → |
| Hungary | 27% | HUF Ft | ~HUF 60,000 | Highest VAT rate in the EU. Non-euro currency with significant fluctuation — threshold value changes regularly. Factor in carefully for higher-value orders. | Full guide → |
| Ireland | 23% | EUR € | €150 | Easiest EU market for UK sellers — English-speaking, strong cultural ties, familiar consumer expectations. Worth treating as a priority market, but post-Brexit protocols around Northern Ireland apply. | Full guide → |
| Italy | 22% | EUR € | €150 | Third largest EU e-commerce market. Italian customs can apply strict documentation checks — commercial invoice must be complete. | Full guide → |
| Latvia | 21% | EUR € | €150 | Small but growing e-commerce market. Baltic states often grouped by logistics providers — shipping Latvia, Lithuania and Estonia together is efficient. | Full guide → |
| Lithuania | 21% | EUR € | €150 | Largest of the Baltic states by population. Growing cross-border e-commerce adoption. | Full guide → |
| Luxembourg | 17% | EUR € | €150 | Lowest VAT rate in the EU — a genuine advantage for UK sellers. Small market but high purchasing power. Many EU HQs based here. | Full guide → |
| Malta | 18% | EUR € | €150 | Island location means courier options are fewer and shipping costs higher. Strong English-language market with UK cultural ties. | Full guide → |
| Netherlands | 21% | EUR € | €150 | Rotterdam is the EU's largest port — efficient customs clearance. Dutch consumers are experienced cross-border shoppers and expect transparent pricing. | Full guide → |
| Poland | 23% | PLN zł | ~PLN 640 | Fastest growing EU e-commerce market. Non-euro currency — PLN/EUR rate relatively stable but worth monitoring for large shipments. | Full guide → |
| Portugal | 23% | EUR € | €150 | Azores and Madeira apply reduced VAT rates (18% and 22% respectively). Mainland Portugal applies 23%. | Full guide → |
| Romania | 19% | RON lei | ~RON 750 | Fast-growing e-commerce market. Non-euro currency with moderate fluctuation. One of the lower VAT rates in EU despite not being in eurozone. | Full guide → |
| Slovakia | 23% | EUR € | €150 | Raised from 20% to 23% in Jan 2025. Shares logistics infrastructure with Czech Republic — often shipped together. | Full guide → |
| Slovenia | 22% | EUR € | €150 | Small market but well-connected to broader Central European logistics networks. High internet penetration and growing e-commerce adoption. | Full guide → |
| Spain | 21% | EUR € | €150 | Canary Islands are outside EU customs territory — different rules apply (IGIC tax, not VAT). Mainland Spain applies standard 21%. | Full guide → |
| Sweden | 25% | SEK kr | ~SEK 1,700 | Non-euro but high purchasing power. Swedes are experienced online shoppers — but expect transparent pricing. Joint highest VAT with Denmark, Croatia, Finland. | Full guide → |
This is the import VAT your customer faces when the parcel clears customs. It's charged on the total customs value — product price plus shipping cost — not just the product price. On a £200 order with £15 shipping into Germany, the VAT is charged on £215 at 19%, giving a €41 import VAT bill (approximately).
Below €150 customs value, no import duty applies — but VAT still does. For UK-origin goods, the TCA eliminates duty regardless of value, so this threshold mainly matters for goods not manufactured in the UK. For most UK e-commerce sellers, every shipment above zero faces destination VAT.
Seven EU members use currencies other than the euro: Bulgaria (BGN), Czech Republic (CZK), Denmark (DKK), Hungary (HUF), Poland (PLN), Romania (RON) and Sweden (SEK). The €150 duty threshold is converted to local currency at import time, meaning the effective threshold value fluctuates. Bulgaria and Denmark peg their currencies to the euro, making their thresholds very stable. Hungary's forint has shown more significant volatility and is worth monitoring for larger shipments.