VAT, customs and delivery countries
We dispatch from Switzerland. This table records documented destination rules: a verified VAT rate does not mean every requirement for selling in that country has been met.
The order summary applies checks to price, destination and postcode. Unregistered sellers and undetermined amounts must not be described as “0% VAT”. Duties require product classification and origin; carrier fees are separate from VAT.
Since 1 July 2026, eligible EU postal consignments up to EUR 150 incur a temporary EUR 3 duty per customs item line/HS category. Multiple boxes do not automatically constitute separate customs consignments. New requirements announced for November require another review.
Sources checked: 2026-10-02 · destination-tax-2026-10-02-v2| Country | Reference standard tax | Treatment | Official sources |
|---|---|---|---|
| Albania | VAT 20% | Tax route and availability require review before a real sale. Standard VAT 20%. Customs lists EUR 22 relief for eligible personal online purchases; above it transport also enters the tax base. 2026-10-02 | |
| Andorra | IGI 4.5% | Tax route and availability require review before a real sale. Standard IGI is 4.5%. Figurine classification and clearance need confirmation. 2026-10-02 | |
| Armenia | VAT 20% | Tax route and availability require review before a real sale. Standard VAT 20%. The customs scheme for personal purchases from Switzerland requires confirmation. 2026-10-02 | |
| Austria | VAT 20% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Azerbaijan | VAT 18% | Tax route and availability require review before a real sale. Standard VAT 18%. Any personal-import relief also considers other parcels received in the same calendar month, not only this order. 2026-10-02 | |
| Belarus | VAT 20% | Tax route and availability require review before a real sale. Standard VAT 20%. Service availability, restrictions and customs treatment require verification before sale. 2026-10-02 | |
| Belgium | VAT 21% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Bosnia & Herzegovina | VAT 17% | Tax route and availability require review before a real sale. Standard VAT 17%. Low-value parcels have specific customs conditions; gift relief does not apply to a sale. 2026-10-02 | |
| Bulgaria | VAT 20% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Croatia | VAT 25% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Cyprus | VAT 19% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Czechia | VAT 21% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Denmark | VAT 25% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Estonia | VAT 24% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Faroe Islands | MVG 25% | Tax route and availability require review before a real sale. Standard consumption tax 25%. The TAKS low-value threshold includes shipping and insurance; operator fees remain separate. 2026-10-02 | |
| Finland | VAT 25.5% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| France | VAT 20% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Georgia | VAT 18% | Tax route and availability require review before a real sale. Standard VAT 18%. Any personal-use relief depends on customs value, weight and goods category. 2026-10-02 | |
| Germany | VAT 19% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Gibraltar | Transaction Tax 15% | Tax route and availability require review before a real sale. Since 15 July 2026 Gibraltar applies a Transaction Tax distinct from VAT, with a 15% standard rate. The amount depends on the import procedure and customs value. 2026-10-02 | |
| Greece | VAT 24% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Guernsey | To be verified | Tax route and availability require review before a real sale. Guernsey is outside UK and EU VAT. This does not mean no customs duties; new GST proposals must be distinguished from operative rules. 2026-10-02 | |
| Hungary | VAT 27% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Iceland | VAT 24% | Tax route and availability require review before a real sale. Standard VAT 24%. Import duties and fees depend on classification; the electronic-services scheme does not automatically apply to a shipped figurine. 2026-10-02 | |
| Ireland | VAT 23% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Isle of Man | VAT 20% | Tax route and availability require review before a real sale. Standard VAT 20%. Isle of Man import guidance follows Great Britain references; seller obligations for low-value consignments must be configured. 2026-10-02 | |
| Italy | VAT 22% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Jersey | GST 5% | Tax route and availability require review before a real sale. GST 5%. Overseas retailers must check the annual registration threshold; if unregistered, the customer may pay GST on import above the local allowance. 2026-10-02 | |
| Kazakhstan | VAT 16% | Tax route and availability require review before a real sale. Standard VAT 16% from 2026. Online-import rules have changed: operator, declaration and applicable scheme require confirmation. 2026-10-02 | |
| Kosovo | VAT 18% | Tax route and availability require review before a real sale. Standard VAT 18%. Customs lists relief for consignments up to EUR 35, but that alone does not confirm a VAT exemption. 2026-10-02 | |
| Latvia | VAT 21% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Liechtenstein | VAT 8.1% | Switzerland–Liechtenstein VAT territory. VAT charged only by a VAT-registered seller.2026-10-02 | |
| Lithuania | VAT 21% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Luxembourg | VAT 17% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Malta | VAT 18% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Moldova | VAT 20% | Tax route and availability require review before a real sale. Standard VAT 20%. A parcel-tax change was proposed from 1 October 2026: no old allowance is promised without verifying the enacted rule. 2026-10-02 | |
| Monaco | VAT 20% | Tax route and availability require review before a real sale. Standard VAT 20%. Monaco is treated as France for EU VAT and customs; the correct postal procedure still requires confirmation. 2026-10-02 | |
| Montenegro | VAT 21% | Tax route and availability require review before a real sale. Standard VAT 21%. Since 2025 postal consignments up to EUR 150 are also subject to VAT; operator fees are separate. 2026-10-02 | |
| Netherlands | VAT 21% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| North Macedonia | VAT 18% | Tax route and availability require review before a real sale. Standard VAT 18%. Guidance on the old EUR 22 allowance conflicts with a later reform; automatic calculation awaits confirmation of the operative law. 2026-10-02 | |
| Norway | VAT 25% | Norway: VOEC, thresholds and registration obligations must be checked.2026-10-02 | |
| Poland | VAT 23% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Portugal | VAT 23% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Romania | VAT 21% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Russia | VAT 22% | Tax route and availability require review before a real sale. Standard VAT 22% from 2026. Restrictions, postal service and customs treatment require specific review before enabling sales. 2026-10-02 | |
| San Marino | Monofase 17% | Tax route and availability require review before a real sale. San Marino applies single-stage import tax, ordinarily 17%, distinct from Italian VAT. The procedure for a direct purchase from Switzerland requires confirmation. 2026-10-02 | |
| Serbia | VAT 20% | Tax route and availability require review before a real sale. Standard VAT 20% also applies to low-value postal purchases. The customs-duty threshold is not a VAT exemption. 2026-10-02 | |
| Slovakia | VAT 23% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Slovenia | VAT 22% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Spain | VAT 21% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Sweden | VAT 25% | EU import: recipient import VAT, duties and fees are separate from the website price. Territorial exceptions require review.2026-10-02 | |
| Switzerland | VAT 8.1% | Switzerland–Liechtenstein VAT territory. VAT charged only by a VAT-registered seller.2026-10-02 | |
| Türkiye | VAT 20% | Tax route and availability require review before a real sale. Standard VAT 20%. The old simplified procedure for goods up to EUR 30 changed in 2026: clearance and representative fees must be confirmed. 2026-10-02 | |
| Ukraine | VAT 20% | Tax route and availability require review before a real sale. Standard VAT 20%. Personal-parcel relief and delivery availability depend on value and the exact destination. 2026-10-02 | |
| United Kingdom | VAT 20% | United Kingdom: value and territorial rules apply; the seller may have to collect VAT.2026-10-02 | |
| Vatican City | To be verified | Tax route and availability require review before a real sale. Vatican City has territorial treatment distinct from Italy. No applicable tax rate for this sale has been confirmed, so no tax amount is invented. 2026-10-02 |