For VAT purposes, from 1 January 2021, all sales of goods by a foreign seller facilitated by an OMP will be treated as a “supply of the goods in the UK to the UK consumer by that OMP” if those goods:
- Are entered and the value of the shipment is less than GBP 135
- Delivered from a UK location, value of the delivery is irrelevant.
Source: globalvatcompliance.com
