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Warehouse Box

Guide for UK brands

How to start selling in the EU from the UK

Since 2021 every parcel from Great Britain to an EU customer has been an import, and since July 2026 even the smallest one pays duty. Selling in the EU now starts with one decision: keep shipping parcels, or hold stock inside the EU. This guide takes you through that choice and the five steps after it: registrations, sales channels, duty and prices, the first shipment and going live.

By Warehouse Box · Updated

Plan your EU launchEU fulfilment from Poland

Before you start

What changed for UK brands selling to the EU

If your EU plans date from before 2021, check them against these four changes. Each one is dated and sourced.

  1. Parcels become imports

    The UK left the EU’s customs union and single market, so every parcel from Great Britain to an EU customer now needs a customs declaration and can be held for checks.

  2. EU ends its VAT exemption

    The EU stopped exempting parcels worth €22 or less from VAT, so every parcel from the UK carries VAT. The Import One Stop Shop lets sellers charge it at checkout on parcels up to €150.

  3. EU duty on small parcels

    The EU abolished duty relief on parcels under €150. A flat €3 duty now applies to each category of item in a parcel, until 1 July 2028 unless extended, before normal duty rates take over.

  4. Flat duty due to end

    The flat €3 duty runs until this date unless the EU extends it. The plan is for normal duty rates to apply to every parcel, whatever its value, once the EU’s customs data hub is running.

Sources: GOV.UK, VAT on goods sold to customers from 1 January 2021; European Commission, customs formalities for low value consignments; Council of the EU, 11 February 2026.

  1. Step 1: Decide between shipping parcels and holding stock in the EU

    Shipping each order from the UK works for testing demand. Once EU orders are regular, stock inside the EU gets them to customers sooner and without charges at the door, because every parcel from Great Britain to an EU customer is an import.

    A parcel under €150 carries VAT, which you can charge at checkout through the Import One Stop Shop, and since 1 July 2026 a flat €3 duty for each category of item inside it. Above €150 it pays full duty and import VAT, collected before delivery unless you pay them upfront. With stock in Poland, the import happens once, in bulk, and every order after that is an EU delivery.

  2. Step 2: Register for VAT in Poland and get an EU EORI number

    A business with no place of business in Poland registers for Polish VAT before it makes taxable sales there, whatever the value, and needs an EU EORI number before its first shipment can clear customs.

    Poland normally requires a business established outside the EU to appoint a jointly liable tax representative, but UK businesses are exempt from that obligation; appointing one is optional. The registration goes to the Second Tax Office Warszawa-Śródmieście, which handles foreign businesses, and needs a Polish tax identification number (NIP). A GB EORI number does not work in the EU; the EU number is issued by the member state of your first customs operation, which with stock arriving in Poland is Poland.

    Orders to Polish customers go on your Polish VAT return. Orders to customers in the other 26 member states can be declared through the One Stop Shop on one quarterly return, registering in Poland as the member state of dispatch, instead of registering in every country you sell to. Specialist partners we introduce you to set all of this up; Warehouse Box does not file registrations.

  3. Step 3: Choose where you will sell

    Start where your EU customers already buy: your own store priced in euros, Amazon’s EU marketplaces, or European retailers and wholesalers.

    Each has its own rules. For Amazon’s EU marketplaces we prepare FBA shipments in Poland to Amazon’s requirements and fulfil seller-fulfilled (FBM) orders from the same stock. Retailers set out their label, carton and delivery booking rules in their own supplier guides.

    We connect to Shopify, Amazon Seller Central, TikTok Shop, WooCommerce and other platforms, and confirm each connection for Poland before your first order ships.

  4. Step 4: Work out duty and set EU prices

    Duty on your bulk shipment depends on where the goods were made, not where they ship from. Goods that originate in the UK under the UK and EU trade agreement can claim its preferential rate, which is zero; goods that do not, such as products made in Asia and shipped through the UK, pay the EU’s full rate.

    To claim the preference you need a statement on origin from the exporter or your own importer’s knowledge of where the goods were made, and you keep the records for four years. Check each product’s commodity code and rate with your customs broker before you set EU prices, and remember that consumer prices in the EU include VAT at the customer’s country’s rate, which you account for through the One Stop Shop.

  5. Step 5: Ship your first stock to Poland

    Size the first shipment to a few weeks or months of expected EU sales, and keep a buffer in the UK while demand settles.

    We arrange or book the freight from our warehouse in Middlewich, your warehouse or your supplier, by road, sea or air. Before it ships, send us the product list with barcodes, carton contents and quantities, and the commodity codes your broker has confirmed, so we can book it in, count it and check it against your paperwork when it arrives. Customs clearance into the EU is handled by specialist partners we introduce you to.

  6. Step 6: Go live and check the first orders

    Connect your store, then check your stock in and your first orders out before fulfilment becomes routine.

    For the first months, watch delivery times by country, returns and stock levels, and plan reorders around the road freight from the UK. Returns come back to Poland, are checked against your instructions, and good stock goes back on the shelf, with no customs declaration on the way.

Checklist

Before your first shipment to Poland

Tick these off before your stock leaves the UK.

  • Polish VAT registration and NIP in place
  • EU EORI number issued
  • One Stop Shop registration for sales to other EU countries
  • Commodity code, origin and duty rate checked for each product
  • Statement on origin or importer’s knowledge ready for UK-made goods
  • EU prices set in euros, with VAT at each country’s rate
  • Amazon or retailer requirements checked
  • Freight booked and the product list sent to the warehouse

FAQ

Questions about selling in the EU

Can I still ship single parcels from the UK to EU customers?

Yes, but every parcel is an import: it needs a customs declaration, carries VAT, and since 1 July 2026 pays duty whatever its value. It suits testing demand; once orders are regular, stock in Poland reaches customers sooner and without charges at the door.

Do I need a tax representative in Poland as a UK business?

No. Poland requires most businesses established outside the EU to appoint one, but UK businesses are exempt from that obligation. You can still choose to appoint one, and the specialist partners we introduce you to can advise.

Do I need IOSS if my stock is in Poland?

Not for orders shipped from Poland: stock already inside the EU is not an import when it is sold. IOSS only matters for any EU orders you still ship directly from the UK, on parcels up to €150.

Can I keep my UK orders shipping from Middlewich?

Yes. UK orders ship from our UK warehouse and EU orders from Poland, under one agreement and one quote, which is how we set up a skincare brand whose EU orders had been leaving the UK.

Can Warehouse Box help with the whole move?

We arrange or book the freight to Poland, introduce you to specialist partners for the VAT, EORI and customs side, receive and store your stock, and fulfil your ecommerce, Amazon and retail orders. The registrations themselves need those partners or your own advisers.

Sources

Checked on 6 November 2026. EU trade and tax rules change often; confirm your own position with a customs broker and a VAT adviser.

Planning your EU launch?

Tell us what you sell and roughly how many EU orders you expect. We’ll tell you whether Poland suits your products and send a written quote.

Request a quote

Prefer email? hello@warehousebox.net

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