On the first of January 2021, for the first time UK marketplaces became responsible for collecting VAT on most sales from sellers based outside the UK. For imports of goods from outside the UK in consignments under £135 in value, HMRC will be moved the point at which VAT is collected from the point of importation to the point of sale and so online marketplaces VAT is now collected by eBay and other platforms. Even if an overseas seller fulfils from a UK warehouse, the online marketplace is still responsible for collecting VAT.
Source: tamebay.com
