V1.306A Brexit—sales of imported goods not exceeding £135 in valueWith 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.
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.
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.