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Check the goods you export from the UK meet the relevant rules of origin and provide proof of where the goods originate from.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
This research explored the attitudes and experiences of individuals shopping online, including misrepresentation or undervaluation, and consumer awareness of VAT and customs requirements.
Carry out checks on your overseas customers and find out what records you’ll need to keep if you’re approved for the Fulfilment House Due Diligence Scheme (FHDDS).
Find out your VAT obligations if you use an online marketplace to sell goods in the UK.
Find out about VAT and distance selling goods from the EU to customers in Northern Ireland if you're a business abroad.
ICPEN is an informal global network of more than 70 consumer protection authorities. The UK is represented by the Competition and Markets Authority.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
This note gives information on the changes to VAT treatment of overseas goods sold to customers from 1 January 2021.
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