The guidance covers:
- how VAT will apply for goods imported into Northern Ireland from outside the UK or EU
- VAT treatment of goods located in the UK, sold by sellers established outside the UK
Where this guidance refers to overseas goods, this means goods located outside the EU at the point of sale. Where the guidance refers to an overseas’ seller, this means a seller established outside the UK.
Source gov.uk
Latest Posts in "United Kingdom"
- UK Business Groups Urge Treasury to Consult on Online VAT Reform and Marketplace Liability Rules
- VAT Import One Stop Shop (IOSS) Scheme for UK Businesses and Intermediaries
- Coalition letter calling for consultation on online VAT reform
- HMRC Updates Zero-Rated VAT Guidance for UK Exports: New Rules and Evidence Requirements 2026
- VAT Liability Timing for Lycamobile’s UK Telecom Bundles: Upper Tribunal Rules on Supply Point
