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This instrument will end the direct effect of Article 3 of the Electronic Commerce Directive (“eCD”) on sections 120-124 and 128-131 of the 2003 Act, where it would otherwise become retained EU law following the end of the transition period....
This instrument is being made under the European Union (Withdrawal) Act 2018 in order to address deficiencies arising in the Electronic Commerce (EC Directive) Regulations 2002 (“the eCommerce Regulations 2002”) and the Electronic Commerce Directive (Miscellaneous Provisions) Regulations 2018 (“the...
Find out your VAT obligations if you use an online marketplace to sell goods in the UK.
Decision for applicant Global Fashion Group S.A. registration number 15055245, applicant successful.
UK businesses' engagement in the digital economy incuding ecommerce sales and purchases, along with use of other information and communication technology (ICT).
Rules for online and distance selling for businesses
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
This instrument is to address failures in retained EU law to operate effectively and other deficiencies arising from the withdrawal of the UK from the EU by amending the domestic legislation which implements a reciprocal arrangement known as the ‘Country...
These Regulations amend two pieces of legislation, which stem from Directive 2000/31/EC of the European Parliament and of the Council of 8 June 2000 on certain legal aspects of information society services, in particular electronic commerce, in the Internal Market,...
Facts relating to e-commerce and web sales
This tax information and impact note is about issues identified in changes made to the Value Added Tax Act 1994 by the Finance Act 2021 to implement the VAT e-commerce package and other miscellaneous amendments.
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