VAT is applicable for online purchases of goods outside the EU if:
- Non-EU sellers who are registered on the Import One-Stop-Shop (IOSS) can add VAT to the price of goods, which will be paid by the country where the goods will arrive.
- On their e-commerce platform, sellers must make it clear how much VAT is charged for a purchase.
- Natural persons can only use IOSS-based e-commerce platforms to buy goods.
- VAT must be paid at customs clearance time by sellers from outside the EU who are not registered for the IOSS.
Source: GVC
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