What changed for e-commerce VAT after Brexit?

Post-Brexit, selling into the UK requires separate VAT registration from EU countries. The UK introduced a £135 threshold: sellers collect VAT at point of sale for orders under this amount. Goods over £135 are treated as standard imports with VAT and duty at the border. You now need both EU IOSS registration and UK VAT registration to sell across Europe. Swap handles both through its unified compliance layer.