From 1 July 2021, changes apply to items being sold into the EU from outside the EU, including Great Britain. These include new VAT rules and the launch of the EU Import One Stop Shop (IOSS).
The IOSS scheme allows buyers to pay any VAT and customs charges on items worth up to €150 when they are sold. This avoids them having to pay upon delivery.
Signing up to the IOSS isn't mandatory, but the larger marketplaces have already registered to it on behalf of all their sellers.
Any item sold to the EU with a value of €22 or less will no longer be exempt from VAT. This means ALL items sold to the EU will now be subject to the local rate of VAT and charges in the destination country.