Online market places and VAT registration – Distance sales

Am reminder that the Border Operating Model which covers international supplies to and from the UK with effect from 1 January 20201 states that  – In circumstances where businesses sell goods to be imported into the UK with a value not exceeding £135 through an online marketplace, the online marketplace will be required to register for UK VAT and to account for the VAT due on their VAT return.”

Traders selling more valuable goods or making UK supplies in excess of the VAT registration threshold for distance sales (currently GBP 70,000) will need to be VAT registered in their own right.

Businesses which intend to make UK supplies after 1 January 2021 will need to be UK VAT registered and have a UK EORI in place. UK VAT registration is currently taking around 8 weeks. It is only possible to obtain the EORI once the business has a UK VAT registration in place. It is recommended that businesses start the VAT registration process as soon as possible. 4 Eyes Ltd can handle the VAT registration on your behalf and will thereafter act as your UK VAT agent.






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