Online shopping within the EU

If you buy goods online from a business in another EU country, the price generally already includes VAT, and you are not required to pay customs duty.

You may purchase goods online from EU countries for your own use without paying customs duty and the price generally already includes VAT. However, the goods must be dispatched to you from another EU country.

In some cases, you must pay special duties (excise duties) on the goods. This applies to goods such as spirits, coffee and chocolate.

See on which goods you must pay special duties.

The rules on online shopping within the EU only apply if your goods are dispatched from an EU country. When you purchase goods in foreign webshops, you should therefore always check from where your goods are dispatched. If you cannot find the answer on the website, you can contact the business.

For example, you may experience that you buy an item on a German website, but that it is dispatched from China. In such a case, the rules on online shopping outside the EU apply, and you must generally pay customs duty, VAT and any excise duties on your purchase.

A number of small territories in the EU are outside the EU VAT/duty area. If you purchase goods dispatched from these territories, you must pay VAT and duties. This applies to the Åland Islands in Finland, among other territories.

Please note that Norway is not a member of the EU. When purchasing goods dispatched from Norway, you must therefore comply with the rules that apply to online shopping outside the EU.

Read more about online shopping outside the EU.

Online shopping within the EU

The goods must be sent from a country within the EU

EU territories subject to special rules