Import VAT on shipments from outside the European Union
Since 1 July 2021, the European Union requires marketplaces such as Delcampe to collect import VAT on goods sold to European consumers by professionals located outside the EU, for any shipment up to 150 euros. The purpose of this legislation is to ensure that VAT on these transactions is correctly paid to the Member State where the goods are delivered, in accordance with the principle of taxation in the Member State of destination.
In practice, this means that Delcampe collects and pays VAT on shipments of up to 150 euros imported by professional sellers established outside the European Union to European individuals.
The VAT rate applied by Delcampe is the one in force in the buyer's country. Administrative costs are also to be expected. These amounts are clearly displayed on the item page and when the purchase is finalized. Delcampe allows its buyers to pay the import fees directly to Delcampe via Delcampe Pay or to go through customs in order to benefit from a reduced VAT rate (as provided for by the directive 2017/2455).
If the buyer decides to pay the import charges via Delcampe, the seller has to declare that the import VAT has been paid by transmitting the import VAT number to the customs clearance service (in most countries, this number is to be mentioned on a specific form attached to the parcel or on the envelope available at the postal or transport service).
If the seller fails to indicate the import VAT number on the customs declaration, the buyer can refuse the item and return it in order not to pay import taxes a second time. In this case, the seller is obliged to refund the full amount paid, including the shipping costs.
In addition, any infringement of the legislation concerning VAT on imported goods may lead to the suspension of the seller's account, or even to permanent closure in the event of a repeat offence.
In case the buyer decides to pay the import fees upon receipt of the parcel, we invite them, if they have any questions, to contact the customs services or the VAT office of their country.
Example of a transaction including import charges:
A French buyer purchases a stamp worth 80 euros from a professional American seller. Knowing that the VAT in France is 20%, here are the costs the buyer will have to pay for the purchase of this stamp.
|Import fees||16 EUR|
|Administrative fees||4 EUR (5% of the amount)|
|Total amount to be paid (excluding any shipping/handling costs)||100 EUR|
Warning: for purchases over €150, the usual import declaration procedures apply. In addition to the VAT declaration, some of these goods may also be subject to customs duties (depending on the nature of the goods and the country of origin).
Tip: to find out whether your buyer has paid the import VAT, see the article "I am a non-European professional seller: how do I know if my European buyer has paid the VAT import fees? "