Post-Brexit VAT Rules

Following the UK's exit from the EU, some orders are subject to 20% import VAT, the rules for this are as follows:

  • orders below £135 with a VAT number are not charged VAT at the point of sale or import VAT
  • orders below £135 without a VAT number are charged VAT at the point of sale and will not be subject to import VAT
  • orders above £135 with a VAT number will be treated as export, these orders will be charged import VAT, unless you have registered with the UK Government for the reverse charge procedure
  • orders above £135 without a VAT number will be treated as export, these orders will be charged import VAT, plus the brokers fee which is 2.5% of the VAT or a minimum of £13
  • NI orders with a VAT number will be treated as ICL and therefore not subject to VAT or import fees
  • NI orders without a VAT number will be charged Dutch VAT at the point of sale, this is 9% for AEDs, batteries and electrode pads and 21% for everything else

If import VAT is applicable to your order, a UPS broker will contact you before delivery to request payment of the import VAT plus their brokers fee.  The broker acts on your behalf to forward the VAT to HMRC, we have no input or involvement in this transaction.

Post-Brexit VAT information is clearly shown on your invoice, at the check-out and on this website.  If you refuse to pay the import VAT and hence refuse delivery of your order, if/when your order is returned to us, we will provide you with a refund, less a £30 administration fee to cover the cost of the return shipment.

If anything is unclear, you are always welcome to contact us, or further information about buying from the EU can be found on the UK Government website.