In response to changes to EU VAT regulations, Ingram Content Group UK (ICGUK) will be making alterations to the web ordering process for orders printing in the UK and shipping to EU27 in Q3 2021.
Note: We are not yet able to accept IOSS numbers (see glossary section below) via web account; if you are already IOSS-registered, please contact email@example.com for assistance
Adding the functionality to our order systems to allow you to pass IOSS reference numbers to ICGUK (see Glossary section below)
According to new EU VAT rules applicable from 1st July, all goods passing into the EU27 will be subject to VAT regardless of value (the previous VAT-free threshold of €22 removed).
Yes, most shipping options will be impacted by this, resulting in changes to the cost of moving goods into the EU27 countries and the shipping methods available to you (see section 5 for shipping options and EU27 VAT table in Glossary).
Note*1: All orders are non-trackable and non-insured, if you select this ship method ICGUK are not responsible for lost and/or damaged shipments
Note: Shipping options for B2B orders and B2C orders over 150 EUR remain unchanged
A commercial invoice containing:
This will allow for the destination country’s customs and the courier to contact the End Customer if needed for streamlined resolution of any duties and taxes due and final delivery.
IOSS — The Import One-Stop Shop (IOSS) is the electronic portal businesses can use from 1st July 2021 to comply with their VAT e-commerce obligations on sales of imported goods to EU27 Countries.
The IOSS system allows Companies selling imported goods to End Customers in the EU27 to declare and pay the VAT applicable on their sales to the EU27 via a single monthly return.
IOSS is designed to minimise delays in customs and avoid customs entry fees by collecting tax away from the border.
UPS per package rate – this is a Customs Clearance Charge from the courier and is charged for DDP and DAP shipments into the EU. UPS is adding a ‘Brexit fee’ of £2.90 per consignment. This fee is to cover the additional administrative work created by the UK being outside the European Union.
UPS Disbursement Fee – When an item clears customs, a VAT fee will be calculated based on the declared value of the goods sent. If the sender or recipient of the goods has not shipped using a deferment account with the tax authority of the destination country, the carrier will make payment on their behalf. The disbursement fee is the charge the courier applies for this service
EU VAT Rate – the local VAT of the destination country. Please see VAT Rate table below:
B2C – Business to Customer
B2B - Business to Business
DDP – Delivery Duties Paid
DAP – Delivery at Place (formerly DDU Deliver Duties Unpaid)
IOSS – Import One Stop Shop
EORI - Economic Operator Registration and Identification Number
DUV – Declared Unit Value