Exporting books to EU using DDP

Hello I am in the process of setting up a small business/side hustle as a solo trader selling children's books online. I don't expect to be anywhere near the VAT threshold so I won't be VAT registered in the UK. I am interested to sell books to customers in the EU as well. I have explored various options available for this and think based on the small scale of my business and occasional customers from EU, sending the books DDP (Delivered Duty Paid) by a courier like DHL or UPS is the best for me. In this scenario, can you please confirm if my understanding of what needs to be done to be tax-compliant is correct? 1. I sell the products on my website. For the customers from EU, in addition to the price of the books and delivery, I charge VAT at their local rate at the point of purchase. At the checkout on the website, they see a breakdown of costs so they see how much they are paying for VAT. 2. I pay the delivery charges+VAT to a courier service like DHL/UPS and post the parcel DDP. 3. For bookkeeping and self-assessment, I will treat the VAT+delivery charges paid to DHl/UPS as an expense and the price of the books sold+VAT as income. Is this a correct way of handling this?

Just wanted to add these to the above scenario that I know I should register for UK EORI number. Also I will be selling to individual customers/general public in the EU not businesses.

Hi
Unfortunately we are unable to offer advice on different business models traders can adopt. For customs matters you can get someone to deal with customs for you and seek help from a tax professional.
Get someone to deal with customs for you

Thanks for your reply. Of course I am not expecting advice on business model. Let me rephrase the question, As a VAT unregistered UK sollo trader, can I charge my EU customer VAT at their local rate at the point of sale on my website? I will then pass collected VAT to the courier to send them the goods DDP.

Hi First off you cannot charge VAT unless you are registered for VAT. That applies equally in the UK or EU. Each EU country will have its own VAT rate and VAT rules, however all imports will be subject to import VAT if the product does not have zero rate of VAT. DHL FedEx etc offer a DDP service which is a commercial offering permitting the sender to pay any destination charges. Usually the recipient is the official importer that is declared to customs. So all that you are doing is collecting the monies from the buyer and paying it to customs via dhl/ FedEx etc on their behalf. You are not charging VAT at point of purchase and cannot suggest that you are.

Hi @customs oldtimer Thanks for your reply. Yes. that is what I'm intending to do: to charge the EU customers for tax and duties on top of the regular price at the time of order and then paying the collected monies to EU customs via DHL. Are you saying that I cannot/ should not show these extra charges as EU VAT in the invoice and at the check-out process on the website? If not, how else can I charge the EU customer and let them know why they are paying let's say 6% extra (just as an example) on top of the regular price? My question is how to mark these extra charges on the invoice/website check out for EU customers considering it's money that will be passed to DHL for customs.

Hi How you do this is up to you . Many e commerce websites just say prices are inclusive of all taxes or you could just say additional import taxes .

Hi white,
In relation to your third post above.
Delivered Duty Paid (DDP) is an arrangement between buyer and seller. 
Collecting VAT on behalf of an EU authority needs to be discussed with the courier and that EU authority
As previously advised this is not a question that HMRC can't advise on.
Thank you