Summary
- The FTT held that a UK‑established seller remains liable for output VAT on Amazon sales, even where Amazon wrongly treated it as a Non‑Established Taxable Person (NETP) and accounted for the VAT itself. [bkl.co.uk]
- The “double taxation” argument failed: the strict VAT position requires the correct person to pay; redress is to reclaim the incorrectly charged VAT from the marketplace. [claritaxnews.com]
- Practical lesson: review marketplace VAT breakdowns early — accepting an incorrect treatment can lead to paying VAT twice, plus penalties and interest. [bkl.co.uk]
Source:
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