HMRC has clarified the VAT regime applicable consignments of a value not exceeding GBP 135 sold in the United Kingdom. From now on, a distinction will have to be made depending:
- on whether the parcel is sent to the customer from a country outside the UK or locally from the United Kingdom;
- on whether the package is sold directly or through a market-place.
In any case, a VAT number in the UK will be mandatory for :
any business that operates a market place through which goods are sold to UK customers;
any company that sells goods directly (without using a market-place) to UK customers when the goods are:
- sold to the UK directly from abroad;
- or imported into the UK in consignments of a value not exceeding GBP 135 and then sold in the UK;
- or purchased in the UK and resold in the United Kingdom;
More information: VAT treatment of low-value imported goods in the UK.
For more details, contact our experts.
Source: HM Revenue & Customs
