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There are different rules if you:

• sell goods from the EU to customers in Northern Ireland, who are not registered for VAT in the UK
• move goods between Northern Ireland and the EU

Using an online marketplace to sell goods in the UK

An online marketplace is a business using a website or mobile phone app (such as a platform or portal), that allows third parties to offer goods for sale to customers and which is involved in all of the following:

• setting any terms or conditions on the sale of the goods to the customer
• processing or enabling customer payments
• ordering or delivery of the goods t A business is not an online marketplace if it only provides one of these services:

1. Processing of payments for the sale of the goods to the customer.
2. Listing or advertisement of goods.
3. Redirecting or transferring customers to other websites or mobile phone apps where goods are for sale. After this there’s no further involvement in any sale that might take place on that website or app.

Check if you’re an overseas seller or established in the UK for VAT purposes

You’re an overseas seller if you do not have a UK establishment.

Check if UK business establishment exists

A UK business establishment exists if either of the following conditions are met:

a) A business establishment is in the UK and is the place where:

• essential management decisions are made
• the business’s central administration is carried out

b) A business has a fixed establishment in the UK. This is a permanent physical presence with the human and technical resources to make or receive taxable sales.

Consider if you’re genuinely established in the UK

The business establishment is the place where the business is run from. This is usually the head office or headquarters.

The business must have a real presence in the UK for a fixed establishment to exist. It must be genuinely operating from the UK.

Any of the following criteria are unlikely to be sufficient by themselves to demonstrate UK establishment. For example, if a business:

• is incorporated in the UK
• has a registered, serviced or virtual office
• has an address in the business name

Goods in the UK when they are sold

Importing goods to sell through online marketplaces

You will be liable for any import VAT and Customs Duty when the goods are first imported into the UK.

You can register for VAT to reclaim any import VAT you had to pay. The normal rules about what VAT can be reclaimed as input tax will apply.

When the goods are sold

Where the goods are located in Northern Ireland at the point of sale and sold to a customer in Northern Ireland, if you are:

• not established in the UK or EU, the online marketplace will be liable for the VAT
• established in the UK or EU, you will be liable for any VAT due

Goods sold to UK VAT registered businesses

The online marketplace should pass on all the details of the sale to you. This should include the VAT registration number of the business.

If you’re an overseas seller you must charge and account for VAT. To do this you will need to:

• know the precise nature of the goods to find out the correct rate of VAT to charge
• register for VAT in the UK
• keep records of the goods sold, and make sure you get accurate information to apply the correct VAT treatment to them

If you’re established in the UK check if you need to register for VAT in the UK.

Goods outside the UK when they are sold

When the goods are sold

The online marketplace will work out the consignment value of the goods by deciding their ‘intrinsic value’. This is the total price the goods were sold for, not including:

• transport or insurance costs, unless they are included in the price and not separately shown on the invoice
• other identifiable taxes and charges

The individual values of all goods in the consignment will be added together to get the total value, unless sent individually.

Consignments valued at ?135 or less

There are different rules:

• for consignments of goods containing excise goods (this includes alcohol and tobacco products) — find out more about importing excise goods to the UK
• for consignments of goods from Jersey and Guernsey, if VAT is collected and paid to HMRC under the Import VAT Accounting Scheme

Goods valued at ?135 or less sold to UK VAT registered businesses

The online marketplace will not need to charge and account for VAT if the customer is a VAT registered business. The VAT registered business customer will be required to account for any VAT due instead.

The online marketplace should:

1. Request the VAT number for the UK business customer.

2. Confirm it is correct — use the check a VAT number online service.

3. Add a note to the invoice (for example, by writing ‘reverse charge: customer to account for VAT to HMRC’).

4. Send it to the UK business customer.

VAT registered businesses receiving goods valued at ?135 or less bought on an online marketplace

If the goods are sold to a business customer in Great Britain (England, Scotland and Wales), the business receiving goods should account for the VAT on their VAT return using a ‘reverse charge’ procedure.

If the goods are sold to a business customer in Northern Ireland from outside the EU, the business receiving goods may account for it using postponed VAT accounting or any other means of paying import VAT.

Wherever the goods are sold to the business customer they will be able to recover the VAT as input tax on the same VAT Return subject to the normal recovery rules.

Consignments valued more than ?135

If you make changes to the consignment so that its total value goes above ?135 the consignment may be subject to import VAT and Customs Duty, and the online marketplace may have to adjust the VAT already accounted for at the point of sale.

Using an agent

You can only have one person at a time as your agent (although an agent can act for more than one person or business).

If you choose to use an agent:

• you’ll need to give your agent enough information to allow them to keep your VAT account, make your returns and pay VAT on your behalf
• your agent must register with HMRC for an agent services account

You’ll need to give authority before we can deal with them. You can do this by:

• using a digital handshake
• sending a letter to us

Overseas sellers who do not comply with VAT requirements

As well as the normal penalties HMRC can charge you, they may also consider:

• directing you to get a VAT representative established in the UK
• asking you for a suitable security

If you still do not comply, HMRC can contact the online marketplaces you trade through to tell them that you are not meeting the VAT rules. The marketplace may decide to remove you from their site.

Online marketplaces can also remove you if:

• they know that you must be registered for VAT and you have not done so
• you have not given them a valid VAT registration number for your business

The Flat Rate Scheme

If you use the Flat Rate Scheme, any sales you make where the online marketplace or business customer is liable to account for the VAT, will not be included in the Flat Rate Scheme calculation.

Claiming a refund for VAT that was not due

If you have accounted for an amount of VAT that was not due, you may be entitled to claim a refund.