HMRC have published the guidance Charging VAT when goods are sold if you’re an online marketplace operator.
The guidance helps taxpayers to “Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.”
The contents are:
- Online marketplaces;
- Check if the goods are being sold by an overseas seller or a seller established in the UK for VAT purposes;
- Goods in the UK at the point of sale;
- Goods that are outside of the UK at the point of sale; and
- After you’ve registered for VAT.