VAT updates for EU customers

According to EU regulation VAT for cross-border e-commerce, we are required to charge the VAT rate of the delivery country for all orders after June 30th, 2021.

VAT rates differ between the different EU countries between 17% (Luxembourg) and 27% (Hungary), so not all VAT amounts can be displayed at once.

For EU customers that means that the applicable VAT rate of the delivery country will be calculated and charged during checkout after you entered the address for delivery.

The shopping cart and your invoice will state the applied VAT rate and the amount.

The import fees clearance service is available for most destinations in continental Europe.

Exceptions:

Destinations without import fees clearance are:

• Malta;
• Cyprus;
• remote/overseas territories like the Canaries;

• Switzerland;
• Norway; and
• the UK.

For these destinations, orders will be drop shipped.

Legal sources.

The legal sources for the new VAT rules are called "The VAT e-commerce package" which is part of the EU's "Digital Single Market Strategy".

The relevant directives and preceeding drafts are:

• Council Directive (EU) 2017/2455
• Council Regulation (EU) 2017/2454
• Council Implementing Regulation (EU) 2017/2459
• Council Directive (EU) 2019/1995
• Council Implementing Regulation (EU) 2019/2026
• Commission Implementing Regulation (EU) 2020/194
• Council Decision (EU) 2020/1109
• Council Regulation (EU) 2020/1108
• Council Implementing Regulation (EU) 2020/1112
• Commission Implementing Regulation (EU) 2020/1318
• Commission Proposal COM(2016)757
• Commission Proposal COM(2018) 819
• Commission Proposal COM(2018) 821

Due to Corona pandemic, the application of the VAT e-commerce package was postponed to July 1st, 2021.

After that date it applies to all doll vendors based in the EU.