On the DSERS website:
“All packages imported into EU countries or sent cross-border within the EU must pay VAT via IOSS.” AliExpress has completed the IOSS registration and can take care of the customs clearance while helping dropshipping companies to pay the taxes. This means that all packages are ready to go.
To general customers:
If the goods are shipped directly from outside the EU to EU buyers and the value of the goods is less than EUR 150, VAT will be collected and paid by AliExpress. Buyers can see the specific VAT on the checkout page.
To drop shippers:
- The EU VAT will be collected by AliExpress and then paid to the requested EU party. The dropshipping business can operate normally and the end customers don’t have to pay EU VAT at all.
Dropshippers do not need to do any additional operations on AliExpress or DSers. AliExpress handles all customs clearance.”