We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
This article compares the trends and emerging patterns between retail sales data and internet access data, looking specifically at the growth in online sales.
What you need to do now that the eCommerce Directive no longer applies to the UK.
Legal requirements for the sale of veterinary medicines on the internet and the VMD Accredited Internet Retailer Scheme (AIRS).
How to pay the VAT due on your One Stop Shop VAT (OSS) Return and how long it takes for your payment to reach HMRC.
The Competition and Market Authority (CMA)'s work aims to tackle potentially harmful online selling practices.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
Find out about the VAT Import One Stop Shop (IOSS) Scheme and registering to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
How to pay the VAT due on your Import One Stop Shop (IOSS) VAT Return and the time it takes for your payment to reach HMRC.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
This is the official one-stop shop for businesses on child online safety.
Waste electrical and electronic equipment (WEEE) - retailer and wholesaler responsibilities, waste collection and compliance schemes.
This guide is to help you and your business understand how to protect children from sexual exploitation and abuse on your platform.
Information on methods used by fraudsters to target members of the public when using online financial and retail services.
This page provides a guide for those interested in key upcoming digital regulatory activity being explored, developed or implemented by government. It covers a range of governance activities, from legislative change to the development of co-regulatory and self-regulatory frameworks.
How to register for the One Stop Shop (OSS) Union scheme to report and pay VAT due on distance sales of goods from Northern Ireland to consumers in the EU.
The UK Council for Internet Safety (UKCIS) is a collaborative forum through which government, the tech community and the third sector work together to ensure the UK is the safest place in the world to be online. UKCIS is part...
Find out about the agreement and how it will help build collaborative relationships.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).