HMRC have published new guidance allowing traders to “check when you need to pay VAT if you sell goods using an online marketplace or direct to customers in the UK”.
The guidance is given under the following headings:
- Selling goods using an online marketplace
- Selling goods direct to customers in the UK
- Checks online marketplaces need to do
- VAT when goods are returned to the seller
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.