Commentary

V1.306A Brexit—sales of imported goods not exceeding £135 in value

Part V1 General principles and rates of tax

V1.306A Brexit—sales of imported goods not exceeding £135 in value

V1.306A Brexit—sales of imported goods not exceeding £135 in value

With effect from 1 January 2021, the point at which VAT is collected is moved from the point of importation to the point of sale, with the result that the person deemed to be making the supply is liable to register for VAT in the UK (if not already registered). That person will be either the seller, or (where the goods are sold through an online market place) the online market place. For further details on this issue, see V3.305.

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