HMRC Guidance: VAT and overseas goods sold to customers in the UK using online marketplaces

How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.

Contents

1. Overview
2. Goods that are outside of 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. 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

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