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Charging VAT when goods are sold if you're an online marketplace operator

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Document information
ByHM Revenue & Customsmaple_river_c5409f

Find out how to work out what VAT to charge when goods are sold if you're an online marketplace operator.

Adapted edition

Tax compliance
Document type
Reference Guide
Format
DOCX
Pages
5
Language
English
Version
1.0
Updated
2026-09-16
Category
Governance & assurance
Licence
Open Government Licence v3.0
Description

Find out how to work out what VAT to charge when goods are sold if you're an online marketplace operator. Consult the original guidance for current legal and operational details.

Contents
  • Online marketplaces
  • When a business is not an online marketplace
  • Check if the goods are being sold by an overseas seller or a seller established in the UK for VAT purposes
  • Check if UK business establishment exists
  • Consider if the seller is genuinely established in the UK
  • Goods in the UK at the point of sale
  • Goods sold to UK VAT registered businesses
  • Goods that are outside of the UK at the point of sale
  • Consignments valued at £135 or less
  • Goods valued at £135 or less sold to UK VAT registered businesses
  • VAT registered businesses receiving goods valued at £135 or less bought on an online marketplace
  • Consignments valued at more than £135
  • After you've registered for VAT
  • VAT invoices
  • VAT records
  • Compliance checks
Source and licence
Charging VAT when goods are sold if you're an online marketplace operator

HM Revenue & Customs

Original source OGL-UK-3.0

AttributionHM Revenue & Customs, ‘Charging VAT when goods are sold if you're an online marketplace operator’ (updated 20 June 2025), reused under the Open Government Licence v3.0.

ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.

Version history
  • v1.016/09/2026
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