EU IOSS VAT

From 31st of March 2023, we will be using IOSS to charge IOSS VAT on all orders being shipped to the European Union. The rate of VAT paid by the customer depends upon which country the order is being delivered to, and is charged against the value of the order. 

Important Tariffs Update from 2nd February 2026

We have been informed by Royal Mail that there will be a new tariff on deliveries arriving into the European Union moving forward, in addition to the existing IOSS VAT. 

A charge of €3 will be due at the door when your delivery from The Broken Binding arrives. This payment does not go to us and so we are unable to refund this.

If you are not home when your delivery arrives, the courier will be unable to leave the box. Please check with your local courier for their policy on collecting missed deliveries and paying outstanding fees.

Please note, if you refuse to pay the €3 charge the order will be returned to our warehouse in the UK. You will need to pay for shipping again if you would like the order to be re-delivered.

More information on IOSS:

IOSS allows a taxable person to register in a single Member State to declare, and pay, European Union (EU) import VAT. The IOSS can only apply to certain supplies. Where the IOSS is availed of, the import VAT due is not collected by Customs. The import VAT is, instead, remitted through a monthly IOSS return.

The IOSS can be used to declare, and pay, the import VAT due where:
the goods in question are located outside the EU at the time they are sold
the goods are dispatched in consignments of an intrinsic value not exceeding €150
and the goods in question are not subject to excise duties.

Full information surrounding IOSS - https://www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-schemes/vat-ecommerce-rules/import-one-stop-shop-ioss.pdf

Rates of IOSS VAT charged by The Broken Binding:

Country

VAT rate

Austria

10%

Belgium

6%

Bulgaria

9%

Croatia

5%

Cyprus

5%

Czech Republic

10%

Denmark

25%

Estonia

9%

Finland

10%

France

5.5%

Germany

7%

Greece

6%

Hungary

5%

Ireland

0%

Italy

4%

Latvia

12%

Lithuania

9%

Luxembourg

3%

Malta

5%

Netherlands

9%

Poland

5%

Portugal

6%

Romania

5%

Slovakia

10%

Slovenia

5%

Spain

4%

Sweden

6%