VAT, OSS & outside the EU
VOEC and countries outside the EU
Export at 0 % VAT, or the country's VAT in the checkout when you are registered in Norway (VOEC), the UK or Switzerland.
This is where you choose whether sales to a country outside the EU are an export or taxable in that country.
Where: Settings › Tax & VAT, the Outside the EU · export or destination VAT (VOEC / UK) card.
Export by default
A sale to a country outside the EU VAT area is an export. The checkout charges 0 % VAT. The customer pays import VAT and any duty when the parcel arrives. That applies to every country outside the EU until you choose otherwise.
The card lists the countries outside the EU that your storefronts sell to. You choose the countries under Storefronts › [storefront] › Checkout.
The schemes
| Country | Scheme | Ceiling per item | Rates |
|---|---|---|---|
| Norway | VOEC (VAT On E-Commerce) | 3,000 NOK excluding VAT and shipping | 25 %, 15 % (food), 12 % |
| United Kingdom | UK VAT (consignments ≤ £135) | 135 GBP | 20 %, 5 % |
| Switzerland | Swiss VAT registration | No ceiling | 8.1 %, 3.8 %, 2.6 % |
The rates come from the rate book. The product's VAT category chooses the rate.
Charge the country's VAT
- Open Settings › Tax & VAT.
- Choose Charge … VAT at checkout (registered) under At checkout on the country's row.
- Fill in your registration number under Registration no.
- Check the ceiling and the currency under Per-item ceiling. For Norway and the UK they are already filled in.
- Press Save.
The row gets the REGISTERED stamp. The checkout now charges the country's VAT. The sales appear in the Outside the EU · VOEC / UK table in the OSS report.
Back to export removes the registration. The country is an export again.
| Message | Cause | What to do |
|---|---|---|
| …: a registration number is required to charge destination VAT. | Registration no. is empty. | Fill in the number and press Save. |
| …: nothing was changed — this needs the owner or admin role. | Your role may not change VAT. | Ask an owner or admin. |
The ceiling rule
- An item whose price excluding VAT and shipping is above the ceiling makes the whole consignment an export.
- The checkout then charges 0 % on every line. The parcel clears customs as an ordinary import.
- The checkout compares the price with the ceiling in the ceiling's currency, at today's rate.
- If the rate is missing, the checkout chooses export.
- An empty ceiling means no ceiling.
Limits
- BunStack sends no customs data to Sendify or PostNord, for example HS codes, country of origin or customs value.
- BunStack does not print the VOEC number on the shipping label.
- OSS does not cover countries outside the EU. The OSS and non-EU countries check on Go live turns yellow when a storefront sells there, even with a registration. See The checks before go-live.