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 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.
Rules for online and distance selling for businesses
You must provide certain information if you’re selling goods or services…
As well as the rules for distance selling, there are extra rules for…
New government guidance to help avoid fake fashion. This will support shoppers to make the most of the UK's thriving pre-loved market, after 1 in 4 bought a fake without knowing.
Find out if you need to declare income from selling personal possessions, goods or services online, creating online content or renting out property using digital platforms.
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
Find a BFPO number, send mail to and from British forces personnel and their families.
Find out what you need to do when importing commercial goods into Great Britain in your accompanied baggage or small vehicle.
Details you need to give to digital platforms when selling goods or services in the UK.
Visiting a prisoner: visiting times, keeping in touch by email, telephone or letter, banned items and sending money to a prisoner by debit card or online bank transfer
Do not 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. Please fill in this survey (opens in a new tab and requires JavaScript).