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The government has announced measures aimed at tackling rapidly growing online VAT evasion targeting overseas businesses and online marketplaces.
This tax information and impact note deals with the extension of joint and several liability for online marketplaces announced at Autumn Budget 2017.
This tax information and impact note applies to overseas businesses, selling goods to UK consumers via online marketplaces, and businesses that control and support the sale of such goods.
This guidance note explains the extending joint and several liability for online marketplaces and displaying VAT numbers online.
Find out what VAT checks you must carry out on overseas sellers if you're an online marketplace operator, and what HMRC will do if you do not meet their requirements.
Find out your VAT obligations if you use an online marketplace to sell goods in the UK.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
When HMRC will issue a joint and several liability notice to someone connected to a company that has received a tax avoidance or tax evasion penalty and the company has started, or is likely to start, insolvency.
Find out about the agreement and how it will help build collaborative relationships.
How UK organisations that supply or import packaging should comply with extended producer responsibility (EPR) for packaging.
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