United Kingdom: UK VAT treatment of e-commerce businesses including VAT liability and registration for online marketplaces
Description
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…
Scope
Policy Area
International trade, Taxation
Policy Instrument
Internal taxation of imports
Regulated Economic Activity
platform intermediary: e-commerce
Implementation Level
national
Government Branch
executive
Government Body
central government