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 if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
An e-commerce and internet access dashboard bringing together information from various sources including the e-commerce survey of businesses and internet access usage statistics from households and individuals.
Understand how Alibaba, Amazon, eBay and Facebook help rights holders protect their intellectual property.
Obligated packaging producers must register and meet their waste packaging recycling responsibilities.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
Background Information on Chinese e-commerce for UK companies interested in cross-border e-retailing ventures with China.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
The UK and Nigeria agreed a joint communique during the seventh meeting of the UK-Nigeria Economic and Development Forum in London, April 2022.
A speech delivered by the Chair of the Competition and Markets Authority, Marcus Bokkerink.
Examples of how and when to adjust the customs value for commercial level and quantity when using Methods 2 or 3 if you’re an importer or clearing agent.
Notes from the Forum meetings between the PCA and Tenants Representatives.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
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).