To get your goods through EU customs without any painful border delays, your commercial invoice needs to hit a few mandatory checkmarks. Here is exactly what you need to include:
1. The Basics: Who, What, and Weights
- The Companies: Always include your UK address and EORI number. For B2B shipments, you must add your buyer’s EU EORI and VAT numbers. For B2C, make sure to include the consumer’s phone number so the courier can contact them.
- The Goods: List the gross/net weights and values broken down by HS Code.
- The Origin: Don’t forget your standard UK preferential origin text (EORI GB123456000) so your buyers can claim lower duty rates under our trade agreement.
2. Handling “Free” Items (Nominal Values)
Customs hates the number zero. There is no such thing as a “free issue” at the border. If you are sending items at no cost, you must declare a realistic price using these quick rules:
- For Businesses (B2B Samples/Warranty): Base the price on your factory production cost. Use this exact phrase on the invoice: “Free samples/parts. Value for customs only based on true manufacturing cost. No charge to customer.”
- For Consumers (B2C Gifts/Giveaways): Base the price on the full retail value (RRP). Use this exact phrase: “Promotional item. Value for customs only based on current retail price. No charge to consumer.”
3. Your DDP Shipping Options
If you promise your customers a seamless, door-to-door delivery with zero surprise fees, you must write one of these DDP (Delivered Duty Paid) options on your invoice:
When Selling B2B:
- Full DDP: You pay all freight, duties, and EU import VAT. (Note: This requires you to have a local VAT registration in the destination country).
- DDP VAT Excluded: You pay the freight and duties, but your business buyer reverse-charges the import VAT . Write this on the invoice: “Incoterms® 2020: DDP, [Destination Address], VAT Excluded.”
As of 1 July 2026, the EU officially removed the low-value exemption. Because of this major shift, the IOSS DDP guidance needs a vital update.
The New 2026 “Low-Value” Reality
The Exemption is Gone: Parcels valued under €150 are no longer duty-free.Â
The New Flat €3 Duty: To handle this change without causing total gridlock at the border, the EU has introduced a temporary flat €3 customs duty on these low-value B2C shipments.
How IOSS Changes: You still use your IOSS number to clear and pay the import VAT at checkout. However, if you want a true DDP experience, your shopping cart or courier service must now also collect and clear that extra €3 flat duty per item category (HS code) in the parcel.
A Quick-Reference Table
Here is how that specific B2C section looks now to remain legally compliant with the 2026 rules:
| Delivery Route | Invoice Printing Rule | 2026 Compliance Impact |
| B2C: Under €150 (New Rules) | Print IOSS Number & note “€3 Flat Duty Paid” | Bypasses local flat-rate postal handling fees. You must collect both checkout VAT and the new €3 flat duty. |
| B2C: Over €150 | Mark courier account as “Bill Sender” (DTP) | Standard full duty and VAT apply based on the specific product type. Courier bills your account retrospectively. |
In all cases, if the goods are on the truck, they should be on the invoice!
By Mike Court, International Trade Compliance Specialist
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