How does the £135 UK VAT rule work?

Goods at or below £135 require VAT at checkout plus a UK VAT registration or marketplace delegation. Above £135, import VAT applies at the border, so show DDP or DAP terms in customer messaging.

Do I need a cookie banner even with server-side tracking?

Yes. GDPR and UK GDPR still require consent before setting non-essential cookies or firing analytics pixels, even when events are proxied server-side. Implement a CMP that respects Do Not Track and Global Privacy Control signals.

EU compliance FAQ for non-EU sellers

Q: Do I need IOSS for consignments under EUR 150?

Yes when goods ship from outside the EU and you act as seller of record. Charge destination VAT at checkout, register via an intermediary if you have no EU entity, and show the IOSS ID on invoices and shipping labels.

Q: Where do I store my French IDU and German LUCID numbers?

Keep a shared register or EPR tool that lists each marketplace and storefront using those IDs. Display the numbers on product detail pages, invoices, and footer snippets to satisfy DSA and packaging audits.

Q: What qualifies for the CBAM 50-tonne exemption?

Importing 50 tonnes or less per covered CBAM category in a rolling 12-month period can qualify for simplified reporting. You still need customs declarations and supplier attestations as evidence.

EU compliance FAQ covering VAT/IOSS under EUR 150, UK VAT £135, cookie banner rules, CBAM 50-tonne exemptions, packaging IDs, escalation paths, and evidence.

EU compliance FAQ

These FAQs summarize recurring questions from non-EU sellers entering the EU/UK. Treat every answer as guidance only—double-check with your tax and legal partners.

Most questions can be answered faster by logging into the Readiness Check and exporting the personalized rule set.

Keep responses documented; tax authorities expect you to justify every assumption.

Quick links

VAT/IOSS: VAT/IOSS Checker and EU VAT explained
Privacy: GDPR & UK GDPR Generator and GDPR basics
Fast path: Readiness Wizard and Docs home

FAQ index

Topic	Typical question	Linked doc
VAT/IOSS	Do I need IOSS under EUR 150?	EU VAT explained
UK VAT	What about the £135 rule?	EU market quick start
GDPR	How do I block scripts until consent?	GDPR basics
Packaging	Where do I store French/German IDs?	French & German packaging
CBAM	Do I qualify for the 50-tonne exemption?	CBAM overview

Escalation triggers

Signal	Escalate to	Reason
EU revenue >EUR 10k	Finance & legal	OSS/local VAT decision required
Consignments near EUR 150	Ops	Decide IOSS vs import VAT
UK orders ≤ £135	Finance	Point-of-sale VAT applies
FR/DE launch date in under 30 days	Ops/legal	Packaging IDs must be active
Importing steel/aluminum	Sustainability/legal	CBAM scope confirmed

Yes, when goods ship from outside the EU, consignments ≤ EUR 150, and you act as seller of record.
Register via intermediary unless you have an EU entity; file monthly.

Marketplaces may be deemed suppliers, but keep confirmations plus transactional data.
Maintain VAT logs for your direct channels (Shopify, Woo, Next.js) as if marketplace didn’t cover you.

Yes. Fixed establishments require VAT IDs in each storage country.
Use OSS only for cross-border B2C sales in addition to local filings.

Goods ≤ £135 require VAT at checkout plus a UK VAT registration/EORI (unless marketplace handles it).
Above £135, import VAT applies; display DDP/DDU terms for customers.

No. IOSS is EU-only. Use UK VAT returns or rely on marketplace delegation.
Keep separate records; HMRC expects standalone logs.

Yes. Consent is required before setting/read non-essential cookies or firing analytics.
Use the GDPR & UK GDPR Generator to deploy CMP code.

Respect DNT/GPC signals by defaulting to “reject” while offering manual opt-in.
Document logic inside CMP exports for audits.

Maintain a shared register (spreadsheet or EPR tool).
Display IDs on PDPs, invoices, and footer snippet.

Yes. Upload certificates/invoices into Amazon, Kaufland, and Otto dashboards quarterly.
Keep translations and receipts for at least five years.

Import ≤ 50 tonnes per covered category annually; still file simplified reports.
Provide customs declarations and supplier attestations.

Ask suppliers for product-specific emission factors or use EU default values until 2025.
Store in your data warehouse and reference in CBAM overview templates.

Use the Readiness Check export as single source of truth.
Share updates via weekly sync between finance, product, and ops.

At least quarterly, or whenever EU/UK publish new guidance.
Subscribe to the Blog for releases.

Still stuck?

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EU compliance FAQ for non-EU sellers

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