International e-commerce

Start with the direction of travel

An export leaves a country; an import enters one. A shipment from Wisconsin to a customer abroad is an export from the United States and an import into the destination country.

Before enabling a new shipping destination, the business should verify destination-country tax rules and customs requirements, along with applicable U.S. export requirements.

VAT: the European Union example

VAT is a consumption tax, not an income tax. Selling to EU customers may introduce VAT obligations. The product, customer type, location, and way the goods or services are supplied matter.

The EU’s One Stop Shop schemes can simplify reporting for certain covered sales. They are not a universal exemption, and eligibility depends on the transaction and business. EU countries can have different rates and rules within the common framework.

Reference: European Commission: VAT One Stop Shop. Reviewed October 4, 2026.

Reference: Your Europe: VAT rules and cross-border VAT. Reviewed October 4, 2026.

Customs duties are a separate question

Physical goods crossing a border may face duties, taxes, and clearance charges. Product classification, origin, and customs value can affect the process. An electronic download does not go through the same physical shipment process, but may still raise tax questions.

The business should agree who handles import responsibilities and how charges are paid. A developer needs those decisions to present an honest checkout: what is included now, what may be due later, and who will handle it.

Reference: CBP: Tips for new importers and exporters. Reviewed October 4, 2026.

Questions for the project brief

• Which countries and product types are approved for launch?
• Who will confirm VAT registration and collection requirements?
• Who is responsible for import clearance and charges?
• What must prices, invoices, and delivery terms explain?
• How will changes reach the website configuration?

A shipping-country selector should reflect supported markets, not an assumption that every country is ready.