EU-based sellers currently charge, account and pay Value Added Tax (VAT) in their own countries. If they trade above the UK’s distance selling threshold, they have to register for VAT in the UK and pay UK VAT on the goods.
For businesses outside the EU, the UK buyer of the goods is responsible for paying the UK import VAT for goods worth more than £15. UK import VAT is not currently due on goods worth £15 or less as they currently attract a tax relief, also known as Low Value Consignment Relief (LVCR).
Sellers outside the UK (this includes the EU, outside of the EU and the Channel Islands) should check the VAT rules in their own country to ensure they comply with their own country’s tax rules.
For more information about the current rules please visit GOV.UK