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
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Find out your VAT obligations if you use an online marketplace to sell goods in the UK.
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Find out what VAT checks you must carry out on overseas sellers if you're an online marketplace operator, and what HMRC will do if you do not meet their requirements.
Find out if you need to pay VAT if you sell goods using an online marketplace or direct to customers in the UK.
Find out about the agreement and how it will help build collaborative relationships.
Online Marketplaces told they must do more to keep unsafe products off platforms.
Results from the OPSS online marketplace product testing programme for October 2021 to September 2022.
A research paper from OFCOM
The government has announced measures aimed at tackling rapidly growing online VAT evasion targeting overseas businesses and online marketplaces.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.