I want to export my product to the EU (including UK)

For Australian companies selling products online to European markets, Austrade recommend exporters to research and understand the European VAT (value added tax) system.

For exporters selling through eBay and Amazon, both platform have provided detail explanation on how VAT system work within the platform and who is required to register VAT:

eBay: https://sellercentre.ebay.co.uk/business/about-vat
Amazon: https://www.amazon.com/gp/help/customer/display.html?ie=UTF8&nodeId=201748790
For exporters selling directly to end consumers, please read through the UK VAT registration page: https://www.gov.uk/vat-registration

Please see below some summarised key points, however, we strongly recommend Australian exporters to read information through links as it may differ for each company or market within EU.

Who needs to register for VAT

If you have set up an office in UK:
your VAT taxable turnover is more than £85,000 (the 'threshold') in a 12 month period
you expect to go over the threshold in a single 30 day period
If neither you nor your business is based in the UK. You must register as soon as you supply any goods and services to the UK (Same with EU)
Usually, when you register for VAT it comes with Economic Operator Registration and Identification (EORI). For companies importing/exporting from UK/EU, they will need a EORI number for their product to go through custom

How to Register VAT

https://www.gov.uk/vat-registration/how-to-register
You can either register by yourself or you can appoint an accountant or agent to submit your VAT Returns and deal with HMRC on your behalf.

How to calculate VAT taxable turnover

https://www.gov.uk/vat-registration/calculate-turnover

Cross-border VAT in the EU

http://europa.eu/youreurope/business/vat-customs/cross-border/index_en.htm

Other information

For general advice on exporting, see Guide to Exporting.

FAQs

I want to export my product to the EU (including UK)

Austrade export services