Due to Brexit and the United Kingdom’s departure from the European Union, sales between UK and EU regions are no longer considered intra-community and are now considered imports and exports. In addition to import VAT, sales made between the EU and UK will have additional charges such as customs duties and courier charges. 

For example, due to Brexit, a transaction between an EU buyer who purchases an item from a UK seller will now be considered an export from the UK and an import into the EU.  Due to the buy/sell model, a UK seller is deemed to be selling to GOAT first (instead of the ultimate EU buyer) and certain VAT-registered sellers depending on their location will be required to include VAT in their listing prices. Since GOAT is ultimately selling the item to the EU buyer, GOAT will charge the EU buyer import VAT, duties, and other applicable fees at checkout.

Another example: a transaction between a UK buyer who purchases an item from an EU seller will now be considered an export from the EU and an import into the UK. Due to the buy/sell model, an EU seller is deemed to be selling to GOAT first (instead of the ultimate UK buyer) and VAT-registered sellers will either be zero-rated or required to include VAT in their listing prices. Since GOAT is ultimately selling the item to the UK buyer, GOAT will charge the UK buyer import VAT, duties and other applicable fees at checkout.