Of course, EU-customers have to pay VAT, but since purism clearly stated and advertised with that they will ship the phones from Germany - “we will be shipping all German (and hopefully EU orders in general) from Germany.” - there should be no customs and especially no fees for passing the package through customs. Several people mentioned that just these passing fees (EXcluding customs and VAT) can be more than 100€ (here or here and more)
But instead of establishing an EU distributor for librem5, purism ended the collaboration with the german reseller floss-shop.
And since July 27, 2019 @nicole.faerber is silent concering EU-shipping, although they promised to ship so.