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.
Facts relating to e-commerce and web sales
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
This article compares the trends and emerging patterns between retail sales data and internet access data, looking specifically at the growth in online sales.
Find out your VAT obligations if you use an online marketplace to sell goods in the UK.
Legal requirement for the sale of veterinary medicines on the internet and the VMD Accredited Internet Retailer Scheme (AIRS).
Rules for online and distance selling for businesses
Doorstep selling, regulations, written notice of the right to cancel, exemptions, penalties
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
The Office of Fair Trading ( OFT ) was responsible for protecting consumer interests throughout the UK. Its responsibilities have been passed to a number of different organisations. View the closed OFT site in the UK Government Web Archive ....
Guidance for suppliers and dealers.
What you must do when you sell your company, partnership or sole trader business
First estimate of retail sales, including quantity bought, store prices, average spend and internet sales, seasonally and non-seasonally adjusted.
Latest sales figures for the Digital Marketplace.
Sign in and submit ESL, RCSL and EU VAT refund application, and get help with lost username, password or account activation codes
British Hallmarking Council guidance on selling articles of precious metal on the internet, to comply with UK hallmarking legislation.
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.