VAT rates in the 27 EU countries

VAT and non-IOSS rates by country

WooliiPorter’s total without IOSS includes standard VAT plus a 2% handling fee, adding 2 percentage points to the VAT rate. For Germany: 19% VAT + 2% handling fee = 21%.

Source: Your Europe official VAT rate table ↗

VAT, IOSS and collection fees

VAT is a value-added tax, separate from customs duty. The non-IOSS rate already includes the 2% handling fee. Customs duty, clearance and other charges are outside this table; check your itemised quote.

IOSS simplifies VAT reporting and payment for eligible distance sales of imported goods. It does not make the sale VAT-free or guarantee exemption from customs duty. Eligibility depends on the transaction and consignment.

When no valid IOSS arrangement is used, VAT and the handling fee are collected at the combined rate shown in this table. Check your itemised shipment quote for the actual amount. The handling fee is a service charge, not additional statutory VAT.

Official EU IOSS guidance ↗