HMRC Consults on Marketplace VAT Liability and Electronic Sales Suppression Rules

• The Government is consulting on extending Online Marketplace VAT rules to cover UK businesses selling goods already located in the UK.
• If introduced, marketplaces may become responsible for more VAT accounting instead of individual sellers.
• This fits a broader trend of making digital platforms help with VAT compliance, so sellers should watch for impacts on invoicing, systems, and contracts.
• HMRC is also consulting on software standards to stop Electronic Sales Suppression, where sales are hidden or deleted before tax reporting.
• The ESS proposal is aimed at reducing VAT fraud and unfair competition, not adding burdens for compliant businesses.

Source: deeksvat.co.uk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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