HMRC Guidance: VAT and overseas goods sold directly to customers in the UK

Update 19 April 2021: Information about VAT and goods returned to you has been added.

How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.

Contents

1. Overview
2. Goods that are outside the UK at the point of sale
3. Goods that are in the UK at the point of sale
4. VAT invoices
5. VAT records
6. VAT and goods returned to you
7. The Flat Rate Scheme
8. Goods sold before 1 January 2021

Source gov.uk

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