Guidance

Factsheet on Extending VAT Online Marketplace Liability Rules

This factsheet provides information about the extension of online marketplace liability for VAT.

• From: HM Treasury
• Published: 28 October 2026

Documents

Extending VAT Online Marketplace Liability Rules - Factsheet

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Details

This factsheet provides information about the extension of VAT online marketplace liability to UK-established businesses selling through online marketplaces. It explains who will be affected by the changes and which sales the new rules will apply to.