{"id":9771,"date":"2021-07-01T10:40:19","date_gmt":"2021-07-01T09:40:19","guid":{"rendered":"https:\/\/www.sage.com\/en-gb\/blog\/?p=9771"},"modified":"2026-07-09T15:30:20","modified_gmt":"2026-07-09T14:30:20","slug":"eu-ecommerce-vat-changes","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-gb\/blog\/eu-ecommerce-vat-changes\/","title":{"rendered":"EU E-commerce VAT changes: 5 things business owners need to know"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/category\/money-matters\/\" class=\"entry-header__link\">Money Matters<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tEU E-commerce VAT changes: 5 things business owners need to know\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Published <time class=\"entry-date published\" datetime=\"2021-07-01T10:40:19+01:00\">1 July, 2021<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"EU E-commerce VAT changes: 5 things business owners need to know\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-gb\/blog\/eu-ecommerce-vat-changes\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-gb\/blog\/author\/simonbrooke\/\">\n\t\t\t\t<img decoding=\"async\" alt=\"\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2018\/08\/Simon-Brooke.jpg\" class=\"entry-author__image\" height=\"40\" width=\"40\" fetchpriority=\"high\" \/>\t\t\t\t<span class=\"entry-author__name\">Simon Brooke<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The European Union (EU) has introduced changes to E-commerce VAT in an effort to make things easier and simpler for online businesses \u2013 including those in the UK \u2013 who are selling to consumers living within the EU.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to the Financial Times: &#8220;The new rules\u2026 were originally designed to stop an estimated \u20ac7bn in annual VAT fraud by non-EU e-commerce sellers, many of which are located in China.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8220;But, after the UK&#8217;s departure from the EU, British companies will also need to comply.&#8221;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this article, we explain what the EU VAT E-commerce package is and when it came into force. Then we share five points that you need to know about if you sell online to customers in the EU.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here&#8217;s what we cover:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#what-anchor-link\">What is the EU VAT E-commerce package?<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#preparing-anchor-link\">1. Preparing for the changes to E-commerce VAT<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#registering-anchor-link\">2. Registering for IOSS<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#get-anchor-link\">3. Get your VAT right<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#closure-anchor-link\">4. Closure of the \u20ac22 VAT exemption<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#ioss-anchor-link\">5. IOSS is not compulsory \u2013 but it&#8217;s recommended<\/a><\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#gate-ef50e195-1570-4045-8de3-1ff38bb0368b\">Download your free Selling online to European consumers guide for advice on the new EU VAT e-commerce legislation<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-anchor-link\">What is the EU VAT E-commerce package?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/ecommerce-vat-eu-need-to-know\/\">EU VAT E-commerce package<\/a> came into force on 1 July 2021 and has two key components:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>One Stop Shop (OSS)<\/li>\n\n\n\n<li>Import One Stop Shop (IOSS).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Previously, if you supplied electronic services within the EU then you probably used a system called Mini One Stop Shop (MOSS).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This allowed you to register in just one EU member state and account for any VAT due in other member states through a single MOSS return with boxes shown for each EU member state \u2013 hence the &#8220;One Stop Shop&#8221;.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under the new arrangements, the MOSS system will cover all business to consumer (B2C) services taking place in a member state where you, as the supplier, are not established.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This means MOSS has become simply OSS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This new online portal allows your business to report and pay non-domestic VAT paid for supplies of services and online intra-community distance sales of goods (not just electronic services, as before) to consumers across the EU.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An intra-community distance sale is one where a VATable supply of goods is made from one EU country to a consumer in another EU country.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Union OSS is for companies established inside the EU and non-Union is for those outside it.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/ioss_en\">IOSS<\/a> offers you a way of accounting for VAT that makes things simpler for your customers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is because you, as a supplier selling imported goods to buyers in the EU collect, declare and pay the VAT to the tax authorities, instead of making your customers pay the VAT.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As with OSS, when you as the seller sign up for IOSS, you can use a single online portal to report and pay your VAT \u2013 although this is done monthly rather than quarterly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It&#8217;s worth noting that both OSS and IOSS are optional. However, they are recommended as a way of making life simpler for you and your customers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So, what do you need to bear in mind regarding the new EU E-commerce VAT?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"preparing-anchor-link\">1. Preparing for the changes to E-commerce VAT<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Look through your list of suppliers and your entire supply chain to ensure you&#8217;re aware of your VAT liability and any new reporting obligations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consider whether any of your existing VAT registrations need to be changed or cancelled.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Check with your IT systems and <a href=\"https:\/\/www.sage.com\/en-gb\/sage-business-cloud\/accounting\/industry\/ecommerce\/\">accounting software<\/a> suppliers about what might need to be adjusted to meet the new reporting obligations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Similarly, make sure that your accounting software can identify and calculate the correct rate of VAT, depending on where your customers are based, whether that&#8217;s inside or outside the EU.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Grants of up to \u00a32,000 are available from the government&#8217;s <a href=\"https:\/\/www.gov.uk\/guidance\/grants-to-help-small-and-medium-sized-businesses-new-to-importing-or-exporting\">SME Brexit Support Fund<\/a> for professional advice and guidance with these questions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"registering-anchor-link\">2. Registering for IOSS<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If your business has a base within the EU, you can register for IOSS directly with the tax authorities of the Member State in which you&#8217;re established.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, if you&#8217;re a seller or an online marketplace and you don&#8217;t have a presence in the EU but you want to use the IOSS, you have to appoint a VAT intermediary in the EU.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Your intermediary will assume your VAT liability and handle relations with the local tax authorities. The VAT intermediary will rely on information that you give them in order to meet your VAT reporting obligations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So, it&#8217;s important to map the different liabilities and ensure they&#8217;re addressed in the relationship between you as the seller\/online marketplace and your VAT intermediary.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#gate-ef50e195-1570-4045-8de3-1ff38bb0368b\">Download your free Selling online to European consumers guide for advice on the new EU VAT e-commerce legislation<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"get-anchor-link\">3. Get your VAT right<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ensure you&#8217;re paying the correct amount of VAT in the right way under the new E-commerce VAT system.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You should make sure that the VAT is paid to the party responsible for remitting it to the local tax authorities. This will involve checking and possibly re-routing the payment flow between the marketplaces and outlets that you supply across the EU.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You should check whether some of these marketplaces will be considered by the authorities to be the deemed supplier of your goods for the purposes of VAT.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"closure-anchor-link\">4. Closure of the \u20ac22 VAT exemption<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As part of the new E-commerce VAT arrangements, the \u20ac22 VAT exemption on small parcels being imported into the EU for delivery to consumers has been withdrawn.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Now, you have to charge VAT at the point of sale for consignments with a value less than \u20ac150.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This VAT figure can be declared and paid via IOSS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">All imports into the EU have to be declared at the border using an electronic customs declaration. This is the &#8216;super-reduced data set&#8217; (H7 Dataset) which contains 24 data elements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It&#8217;s applicable for consignments of up to \u20ac150 in value and when the IOSS scheme is used.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Since the aim with this automated procedure is to simplify the customs clearance process, this is known as the &#8216;green lane&#8217; or &#8216;green channel&#8217; solution.<\/p>\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Manage your e-commerce business with Sage Accounting<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Want to take control of your online business? Sage Accounting will help you manage your stock levels, invoicing and cash flow forecasts, so you can stay on top of your game.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/sage-business-cloud\/accounting\/industry\/ecommerce\/\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\tid=\"cta-id-9722\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tdata-button-location=\"cta_box\"\n\t\t\t\t\t\t\t\t\t\t\t>Find out more<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1313131444-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1313131444-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ioss-anchor-link\">5. IOSS is not compulsory \u2013 but it&#8217;s recommended<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As mentioned above, you don&#8217;t have to sign up for IOSS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When the IOSS for distance sales of imported goods of a value up to \u20ac150 is not used by online sellers or marketplaces, it will be postal operators and couriers that have the responsibility to collect and pay VAT.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you decide not to use IOSS, the EU authorities will collect VAT when the goods are imported in the same way that import VAT is currently collected on higher value goods.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">EU customers will receive their goods once the VAT has been paid.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To reduce the added administrative cost and the impact on cash flow for postal operators and couriers who find themselves paying out VAT on behalf of their customers, the EU is allowing the collected VAT to be paid to the authorities on a monthly basis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, the European Commission is encouraging businesses to use IOSS in order to deliver a more seamless customer experience and faster clearance of goods through customs.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Final thoughts<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The E-commerce VAT reforms require many companies to make changes to the way that they do business with and within the EU.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, it&#8217;s worth bearing in mind that the aim of these changes is to simplify and coordinate VAT charges, collection and payments across the EU.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With <a href=\"https:\/\/ecommercenews.eu\/ecommerce-in-europe-e717-billion-in-2020\/\">e-commerce in Europe valued at around \u20ac717bn<\/a> and growing rapidly, you could easily get a good return on your investment in updating systems and accessing professional advice as you gain easier access to this important market.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Editor&#8217;s note: This article was first published in June 2021 and has been updated for relevance.<\/em><\/p>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Selling online to European consumers<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Learn about the new EU VAT e-commerce legislation, what it means for your business and what you need to do now to comply.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-ef50e195-1570-4045-8de3-1ff38bb0368b\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Download your free guide<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1213\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2021\/04\/NewsCafe_FY19_Payroll_40-1213x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2021\/04\/NewsCafe_FY19_Payroll_40-1213x810.jpg 1213w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Subscribe to the Sage Advice newsletter<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Join more than 500,000 UK readers and get the best business admin strategies and tactics, as well as actionable advice to help your company thrive, in your inbox every month.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-b1a63862-3fa0-4a5e-bb67-c76b88bbc6b8\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Subscribe now<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Browse more topics from this article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/ecommerce\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tE-commerce\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/need-to-know\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tNeed to know\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/retail\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tRetail\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/tax\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tTax\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/vat\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tVAT\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explore more wisdom<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-20175 post type-post status-publish format-standard has-post-thumbnail hentry category-people-leadership category-strategy-legal-operations tag-freelancers tag-hr-process tag-tax business_type-small-business card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1279589946-1440x810.jpg\" class=\"card-post__image\" alt=\"Woman figuring out her employment status\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1279589946-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1279589946-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1279589946-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommended<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-17T12:28:19+01:00\">17 September, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/employment-status\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tEmployment status: Meaning and importance\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\t Employment status might sound like a dry topic, but it&#8217;s critical for small businesses. Learn what it means in this article.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">More on this Topic<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-5340 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-freelancers tag-start-business tag-tax business_type-small-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/manage-your-accounts-sole-trader\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2017\/12\/GettyImages-645425511_super-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2017\/12\/GettyImages-645425511_super-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2017\/12\/GettyImages-645425511_super-768x585.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2017\/12\/GettyImages-645425511_super-1064x810.jpg 1064w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-14T15:44:07+01:00\">14 September, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">11 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tHow to manage your accounts and bookkeeping as a sole trader\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-2229 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-bookkeeping tag-business-finances tag-cash-flow tag-freelancers tag-start-business tag-make-receive-payments tag-tax tag-vat business_type-small-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/the-ultimate-guide-to-basic-business-accounting\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1267191201_updated-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1267191201_updated-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1267191201_updated-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1267191201_updated-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-14T15:43:42+01:00\">14 September, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">18 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tThe ultimate guide to small business accounting and bookkeeping\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-31973 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-bookkeeping tag-making-tax-digital-for-vat tag-tax tag-vat business_type-small-business business_type-medium-sized-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/vat-calculator\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-642394299-684x384.jpg\" class=\"card-post__image\" alt=\"Staying on top of business changes\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-642394299-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-642394299-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-642394299-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-08-17T09:48:05+01:00\">17 August, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">14 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tVAT Calculator: use now to add &amp; remove VAT\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-10099 post type-post status-publish format-standard has-post-thumbnail hentry category-growth-customers tag-ecommerce tag-start-business business_type-small-business industry-ecommerce\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/how-to-start-a-craft-business\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2018\/02\/GettyImages-554994217_super-684x384.jpg\" class=\"card-post__image\" alt=\"Working remotely\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2018\/02\/GettyImages-554994217_super-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2018\/02\/GettyImages-554994217_super-768x585.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2018\/02\/GettyImages-554994217_super-1064x810.jpg 1064w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-08-05T12:28:20+01:00\">5 August, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">9 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tHow to start a craft business\u00a0in the UK\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The EU has introduced changes to E-commerce VAT to make things easier and simpler for online businesses. Here&#8217;s what you need to know.<\/p>\n","protected":false},"author":653,"featured_media":9091,"menu_order":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_is_cornerstone":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_yoast_wpseo_twitter-image":"","_yoast_wpseo_twitter-image-id":"","_yoast_wpseo_schema_page_type":"","_yoast_wpseo_schema_article_type":"","_sage_video":false,"_yoast_wpseo_focuskeywords":"","_yoast_wpseo_keywordsynonyms":"","_yoast_wpseo_primary_category":"6","sage_membership_post_content_type":"article","sage_membership_post_featured_video_id":"","sage_membership_post_video_type":"trailer","sage_membership_post_featured_video_duration":"","post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[6,9],"tags":[229,206,162,27,28],"business_type":[4],"lilypad":[],"context":[],"industry":[57],"persona":[73,74,75],"imagine_tag":[86,108,109],"coauthors":[377],"class_list":["post-9771","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-money-matters","category-strategy-legal-operations","tag-ecommerce","tag-need-to-know","tag-retail","tag-tax","tag-vat","business_type-small-business","industry-ecommerce"],"sage_meta":{"region":"en-gb","author_name":"Simon Brooke","featured_image":"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2021\/04\/Khumalo-Mabuya-Chattered-Accountants_2019_Sage-Accounting_11.jpg","imagine_tags":{"86":"Ecommerce","108":"Retail","109":"Small business"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice UK","distributor_original_site_url":"https:\/\/www.sage.com\/en-gb\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/9771","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/users\/653"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/comments?post=9771"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/9771\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media\/9091"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media?parent=9771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/categories?post=9771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/tags?post=9771"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/business_type?post=9771"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/lilypad?post=9771"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/context?post=9771"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/industry?post=9771"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/persona?post=9771"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/imagine_tag?post=9771"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/coauthors?post=9771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}