VAT – using an online marketplace to sell goods to customers in the UK – HMRC publish guidance

HMRC have published the guidance Charging VAT when using an online marketplace to sell goods to customers in the UK.

The guidance helps taxpayers to “Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace”.

The contents are:

• Using an online marketplace to sell goods in the UK;
• Check if you’re an overseas seller or established in the UK for VAT purposes;
• Goods in the UK when they are sold;
• Goods outside the UK when they are sold;
• Using an agent;
• Overseas sellers who do not comply with VAT requirements;
• The Flat Rate Scheme.

https://www.gov.uk/guidance/charging-vat-when-using-an-online-marketplace-to-sell-goods-to-customers-in-the-uk?utm_medium=email&utm_campaign=govuk-notifications-topic&utm_source=c189726c-197c-403d-a31b-7a07abbe6b80&utm_content=daily

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.