Since Brexit, a UK business selling goods to customers in the EU is treated as a non-EU business for VAT. Your UK VAT number does not cover EU sales, so you need to work out where VAT is due in the EU and how to register for it.
Reviewed on 20 October 2026. Informational guide, not tax advice. Rules differ by country and change; confirm your case with an adviser.
What changed for UK sellers
- Goods moving between the UK and the EU are exports and imports, with customs declarations and import VAT.
- A UK VAT number is not valid for EU VAT returns; EU registrations are country by country.
- Stock held in EU warehouses (for example with Amazon FBA) usually triggers VAT registration in that country.
- Sales to EU consumers from EU stock in another member state can be reported through OSS, subject to the rules.
Typical setups for UK sellers
- Ship from the UK to EU customers: import VAT at the border; IOSS may apply for low-value consignments up to EUR 150.
- Store stock in one EU country: register for VAT there and, where eligible, use OSS for cross-border consumer sales from that country.
- Pan-EU FBA: a VAT registration in each country where stock is held, plus periodic returns.
Do you need an EU company?
Not necessarily. Many UK sellers keep their UK company and add VAT registrations. Others set up an EU company, for example an Estonian OÜ, to simplify operations inside the EU. Which is right depends on your volumes, products and where you store stock: see why Estonia for ecommerce.
First steps
- Map where your stock sits and where your customers are.
- Check whether your products are shipped from the UK, from the EU or both.
- Decide the registrations needed and any fiscal representative requirements.
- Set up bookkeeping that separates UK sales, EU sales and imports.
Related guides
Need help?
Data Biz is an online tax and accounting practice for ecommerce sellers. Book a free consultation and we will tell you which registrations your situation needs, in English.