United Kingdom: Import tax regime in HM Revenue & Customs policy paper: Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
Progress
Current status
in force
01 Jan 2021 in force
Scope
Implementers
United Kingdom
Policy Area
International trade
Policy Instrument
Internal taxation of imports
Regulated Economic Activity
platform intermediary: e-commerce
Government Branch
executive
Government Body
central government
Implementation Level
national
Timeline of events
UK VAT treatment of e-commerce businesses including VAT liability and registration for online marketplaces
The UK HM Revenue and Customs published a policy paper on the changes to the VAT treatment of overseas goods sold to UK customers. Online marketplaces involved in facilitating sales are deemed responsible for collecting and accounting for the VAT, w…
SourceEvent type
order
Action type
implementation
Government branch
executive
Government body
central government