The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note looks at rules to be introduced at the end of the implementation period for goods valued at £135 or less, and new related obligations to be imposed on online marketplaces.
For an overview of the impact of Brexit on VAT and customs more broadly, see the Brexit ― overview guidance note. For an overview of the impact of Brexit on businesses moving goods between the UK and the EU, see the Brexit ― moving goods between the UK and EU after the implementation period guidance note.
Where a consignment of £135 or less is sold to a customer in Great Britain and those goods are located outside of the UK at the point of sale, the supply position will depend on whether an online marketplace facilitates the sale. The position is summarised below:
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