Collection
Selling goods using an online marketplace or direct to customers in the UK
Find out if you need to pay VAT if you sell goods using an online marketplace or direct to customers in the UK.
UK VAT is a tax on most goods:
- located and sold in the UK
- located outside the UK, then sold and imported to the UK
If you are an overseas seller and make any taxable sales in the UK, you must:
- register for VAT in the UK
- account for UK VAT to HMRC
A taxable sale is any transaction made in the UK which is not exempt from VAT.
How VAT is charged depends on if you are selling direct to customers in the UK or through an online marketplace, the location of the goods at the point of sale, and how much they are sold for.
Selling goods using an online marketplace
Selling goods direct to customers in the UK
Checks online marketplaces need to do
VAT when goods are returned to the seller
Updates to this page
Published 9 December 2022