From 1 July 2021, the VAT rules on cross-border business-to-consumer (B2C) e-commerce activities will change. The rationale for these changes is to overcome the barriers to cross-border online sales and address challenges arising from the VAT regimes for distance sales of goods and for the importation of low value consignments.
The VAT exemption at importation of small consignments of a value up to EUR 22 will be removed. This means all goods imported in the EU will now be subject to VAT. Shipments with imported goods valued up to €150 will still be exempted from import levies.
What does this mean for purchases from the MLG Merch EU store?
If you live in one of the EU countries (see the list below), then there will be a slight change to the price. All items in our web store have 21% Dutch VAT included in the price. On the last page of the checkout, the Dutch VAT will be deducted, and your countries' VAT rate will be applied.
List of countries: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal , Romania, Slovakia, Slovenia, Spain, Sweden.
If you live in a country outside the EU, then the following will apply:
* The checkout process will change slightly. All items in our web store have 21% VAT included in the price. On the last page of the checkout, the VAT will be deducted from the purchase price, and you will only have to pay the amount minus VAT. Example: an item that is €24.99 including VAT, will be €24.99/1.21= €20.65 excluding VAT.
* When the parcel is shipped, you will be subject to pay VAT to the customs department in the receiving country. In some countries a standard customs fee is applied. If the total order amount without VAT exceeds €150, you will also be subject to import levies.