it is a British Overseas Territory, but it does not form part of the Internal Market (within the EU) for customs purposes and, as such, there is no requirement for the levying of VAT in Gibraltar.
Our customers are perfectly positioned to take advantage of the fact that goods imported into the EU customs zone from Gibraltar are subject to the application of Low Value Consignment Relief.
In practical terms, this means that our customers are able to distribute low value goods from our bonded facility in Gibraltar into the EU without having to account for VAT or any other duty. When we fulfil an order for you, provided that the intrinsic value of the items (excluding postage and packing) is less than €22 (mainland Europe), or £15 (UK), no VAT is chargeable.
VAT or sales tax on the same.
To find out if you might be able to distribute your goods from Gibraltar in a more efficient manner, like many of our customers already do, please see a summary of the typical savings enjoyed by our customers.