EUおよび英国の税務情報

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Starting on July 1, 2021, Discogs is charging two types of VAT for all countries impacted: Electronic service fee VAT and Supply of goods VAT.

We have outlined in a table below a list of countries where the VAT taxes are applied and the corresponding VAT rates.


Electronic Service Fee VAT: This is VAT charged on the sales fee Discogs charges for the use of our platform. Historically, this VAT charge has appeared on seller invoices at the bottom of the invoice. 

The Electronic Service Fee VAT to the seller is charged as follows:

  • Discogs’ electronic service fee is charged on the fee that Discogs charges for using the platform. The Discogs sales fee is calculated at 8.0% of the selling price of the item. Shipping is not included. More information and examples can be found in the document Discogs & VAT
  • Sellers that have a registered VAT ID (except those in the Netherlands) can add this ID to their seller settings and will be exempt from the Electronic Service Fee. Sellers located in the Netherlands will be charged VAT on all electronic service fees because Discogs B.V, is a registered business in the NL and is required to collect VAT on all NL related transactions regardless of whether NL sellers are VAT registered or not.

Supply of Goods VAT: This is the VAT charged on the total landed cost of an order. Supply of goods VAT is new to Discogs and its sellers and buyers as of July 1, 2021. 

The Supply Of Goods VAT to buyers is charged as follows:

  • The total landed cost of an order is the total of item value and shipping amount. VAT is charged at the rate applicable to the country of importation (usually the buyer’s location or the location where the order is being shipped) and is calculated on the total of the item value plus the shipping amount (total landed cost).
  • Supply of goods VAT is applicable for orders imported into the EU and the UK from another country.
    • Since Brexit, orders shipped to the UK from the EU are now subject to supply of goods VAT if they are at or under the UK threshold (GBP 135).
    • Likewise, orders shipped to the EU from the UK are now subject to supply of goods VAT if they are at or under the EU threshold (EU 150).
  • Discogs will charge, collect and remit VAT on orders with a total landed cost up to EUR 150 and GBP 135.
    • VAT becomes the responsibility of the buyer when the total landed cost of an order exceeds the supply of goods VAT thresholds noted above. The buyer will need to pay any applicable VAT and customs fee at the moment of importation.
    • This means Discogs will not charge VAT on orders with a total landed cost that exceeds EUR 150 for orders imported into the EU and GBP 135 for orders imported into the UK.
  • Supply of goods VAT will not be charged to buyers who are VAT registered and supply Discogs with a valid VAT ID in seller settings.

Overview of countries affected by Electronic Service Fee and Supply of Goods VAT

Country

Electronic Service Fee VAT:

Charged for sellers that are not VAT registered

Supply of Goods VAT:

Charged for buyers that are not VAT registered and are importing goods that are at or under EUR 150 / GBP 135 from outside the EU or the UK

Rate

Austria

YES

YES

20.0%

Belgium

YES YES

21.0%

Bulgaria

YES YES

20.0%

Croatia

YES

YES

25.0%

Cyprus

YES

YES

19.0%

Czechia

YES

YES

21.0%

Denmark

YES

YES

25.0%

Estonia

YES

YES

20.0%

Finland

YES

YES

24.0%

France

YES

YES

20.0%

Germany

YES

YES

19.0%

Greece

YES

YES

24.0%

Hungary

YES

YES

27.0%

Ireland

YES

YES

23.0%

Italy

YES

YES

22.0%

Latvia

YES

YES

21.0%

Lithuania

YES

YES

21.0%

Luxembourg

YES

YES

17.0%

Malta

YES

YES

23.0%

Netherlands

Charged on all sellers

YES

21.0%

Poland

YES

YES

23.0%

Portugal

YES

YES

23.0%

Romania

YES

YES

25.0%

Slovakia

YES

YES

20.0%

Slovenia

YES

YES

22.0%

Spain

YES

YES

21.0%

Sweden

YES

YES

25.0%

United Kingdom

YES

YES

20.0%

                                                                                                                                                  

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