Is your business facing mail order competition that is not charging VAT? If so it may well be the case that you have a competitor who is mailing goods to EU customers from a location outside the EU and abusing Low Value Consignment Relief. The abuse of LVCR enables retailers to sell these goods in the EU without charging VAT. Retailers using this relief often sell goods on major retail platforms like Amazon or ebay and their terms and conditions will reveal that items are despatched from a non EU location such as The USA or Switzerland. If you have a competitor that is selling EU originating goods very cheap from what appears to be a non-EU location they are most likely abusing LVCR.
I think am affected by LVCR based competition so what can I do to help?
Please send to us any information you have on traders that are using LVCR to gain a competitive advantage, using the form below. We would rather you send your e-mail address so that we can contact you for any further information but we are also happy to accept anonymous submissions. We will not disclose any information to third parties without your permission first.