HMRC and online marketplaces agreement to promote VAT compliance

Find out about the agreement and how it will help build collaborative relationships.



HMRC has published this agreement to help build a collaborative relationship with online marketplaces and to promote VAT compliance by users of the marketplaces. When an online marketplace signs up to the agreement, the list of signatories will be updated.

If you’re an online marketplace and want to sign the agreement with HMRC or would like more information please contact us at

An online marketplace is defined in VAT legislation as ‘a website, or any other means by which information is made available over the internet, through which persons other than the operator are able to offer goods for sale (whether or not the operator also does so).’

Published 25 April 2018
Last updated 3 September 2018 + show all updates
  1. The list of signatories has been updated with a new addition.

  2. The list of signatories has been updated with new additions.

  3. The list of signatories has been added to the page.

  4. First published.