Items delivered to EU – Value Added Tax (VAT) generally applies to purchases by EU consumers. Items sold within the European Union – If the item's located in the EU, the listing price is VAT-inclusive, where applicable. Sellers may not add VAT to the final sale price after an item has sold. Items imported into the European Union – If the item's being sent from outside the EU, the recipient may need to pay VAT and customs duty. These may not apply in the UK if the order's under £15, but the threshold varies between EU countries. Items delivered overseas – You may need to pay customs duty and tax. Source eBay