Guidance aimed at businesses selling goods in the UK using online marketplaces is available on the Gov.uk website and has recently been updated.
The guidance explains the VAT obligations applying to those who use an online marketplace to sell goods in the UK. It also sets out the steps that must be taken to meet UK VAT responsibilities where goods are sold in the UK on an online market place by either a UK seller selling goods already in the UK at the point of sale to UK customers or an overseas seller, or their UK VAT representative, who either:
- sells goods already in the UK at the point of sale to UK customers;
- is based outside the EU and sells goods to a UK customer and then imports them into the UK;
- sells goods located in another EU member state to UK customers
The guidance is available on the Gov.uk website.