Policy paper
VAT online marketplace liability extension
This tax information and impact note is about the extension of online marketplace liability to all sales of goods where the marketplace facilitates the sale of those goods by UK businesses.
Documents
Details
This measure confirms that the VAT online marketplace liability rules will be extended to UK businesses where the goods are in the UK at the time of sale.
Online marketplaces will be responsible for collecting VAT on sales by UK VAT registered businesses and any other UK business with a minimum annual sales threshold per platform of £90,000.
The rules will not capture non-business (personal) sales, second-hand goods, or business-to-business transactions.