Yes, Shopify have the option to include VAT in the sales price. This can be done under “Taxes and Duties” section under settings, where you can add your VAT registrations in the relevant countries and choose option to “Include Tax in prices”.
Yes, for orders with a value of £135 or less VAT is due at point of sale, so the online seller will need to charge VAT at that point unless selling through an online marketplace who is deemed the supplier.
In the first instance VAT is due at the point of entry on imports into the EU. However, it may be possible to avail of simplification measures to postpone the VAT payment on imports, for example through the IOSS registration on low value imports but also there may be local relief available such as postponed import VAT accounting depending on the EU member state.
If you sell online to consumers in the UK and you are not based in the UK, you will need a VAT registration. Orders with a value of £135 or less are subject to UK VAT at the point of sale.
It depends on sales volumes and if you exceed the thresholds for local VAT registration. For Cross border direct to consumer sales to other EU countries there is a €10,000 threshold for the One Stop Shop VAT registration, sales up to this threshold are taxed in the country the merchant is located.
If your total B2C sales in the EU are less than €10,000 per year, then only in the country you are located and hold stock. If your sales exceed this threshold then OSS registration would be needed for EU sales along with local VAT registrations in any countries, you hold stock.
For non-EU businesses selling on online marketplaces to customers in the EU, in certain circumstances the VAT obligation on the sale to the consumer shifts to the online marketplace. For example, a US Ecommerce brand selling to EU consumers through Amazon FBA set up, Amazon would be the deemed supplier for VAT purposes and would need to file and pay the VAT in the EU. EU VAT registrations would still be required for the US Ecommerce business in any countries they hold stock in the EU.
The Import One Stop Shop (IOSS) is a simplified VAT registration in the EU for sellers located outside the EU, who sell direct to consumers in the EU. It only applies on low value consignments (€150 or less) and enables sellers to ship goods directly to EU consumers from outside the EU under one EU VAT registration. Under this scheme Import VAT is not payable at point of entry and is instead payable under the monthly IOSS VAT return submitted.
The One Stop Shop (OSS) is a simplified VAT registration in the EU that enables sellers to sell into all EU countries B2C under one EU VAT registration. Under the OSS the seller must file a quarterly VAT return to report all sales B2C in the EU.
If registered for the OSS or IOSS then the VAT rate applicable is the rate in the country of the consumer. If your sales are below €10,000 and you are not registered for OSS, then the VAT rate in the country you are located should be applied assuming you have a local VAT registration.