VAT, OSS & outside the EU
VOEC and countries outside the EU
Export at 0 %, or destination VAT when you are registered in Norway (VOEC), the United Kingdom or Switzerland.
Default: export
Sales to countries outside the EU VAT area are exports. The checkout charges 0 % VAT and the customer pays import VAT and any duty when the parcel arrives. This applies to every country outside the EU without you doing anything.
Registered in the country: destination VAT
Some countries let, or require, sellers of low-value goods to register and charge the country's VAT already in the checkout:
| Country | Scheme | Ceiling per item | Rate |
|---|---|---|---|
| Norway | VOEC (VAT On E-Commerce) | NOK 3,000 excluding VAT and shipping | 25 %, 15 % food |
| United Kingdom | UK VAT for consignments up to £135 | £135 per consignment | 20 % |
| Switzerland | Swiss VAT registration | – | 8.1 % |
Under Settings › Tax & VAT › Outside the EU you switch the country from Export to Charge … VAT at checkout, enter the registration number and check the ceiling. The country's rates then apply in the checkout, and the sales land in the destination VAT table on the OSS page.
The ceiling rule
An item whose price excluding VAT and shipping exceeds the ceiling takes the whole consignment out of the scheme: the checkout charges 0 % and the parcel clears customs as ordinary import. The ceiling is compared in the scheme's currency at today's rate; if no rate exists BunStack chooses export, so the customer never pays VAT twice.
Labels and customs data
Real shipments outside the EU require customs data (HS code, country of origin, value) and for VOEC the number must be on the consignment. That support is in progress; contact us before you start shipping outside the EU.