- Overseas sellers making taxable sales directly to UK customers must register for VAT in the UK and account for it to HMRC, regardless of the sales method (direct or via an online marketplace).
- The VAT liability depends on various factors, including the selling method (direct sales or online marketplace), the location of the goods at the point of sale, and the sale price.
- Online marketplace operators may also need to charge VAT on facilitated sales and are responsible for verifying the establishment status of overseas sellers to ensure correct VAT application.
Source gov.uk
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