How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Contents
- Overview
- Goods that are outside of the UK at the point of sale
- Goods that are in the UK at the point of sale
- VAT invoices
- VAT records
- VAT and goods returned to you
- Goods sold before 1 January 2021
There are different rules:
- for VAT and overseas goods sold directly to customers in the UK
- if you sell goods from the EU to customers in Northern Ireland who are not registered for VAT in the UK
- if you move goods between Northern Ireland and the EU
Source gov.uk