{
 "dataset": "UK VAT reference for marketplace sellers",
 "publisher": "Seller Spring",
 "collected_on": "2026-10-04",
 "licence": "Free to reuse with a link to the source page. Not legal or tax advice.",
 "rows": [
  {
   "topic": "VAT registration threshold",
   "rule": "You must register for VAT if taxable turnover for the last 12 months goes over £90,000, or you expect it to in the next 30 days.",
   "applies_to": "UK-established seller",
   "region": "GB",
   "legal_instrument": "VAT registration and rates rules (gov.uk)",
   "source_title": "Register for VAT",
   "source_url": "https://www.gov.uk/register-for-vat",
   "source_quote": "your total taxable turnover for the last 12 months goes over £90,000 (the VAT threshold)",
   "source_updated": "2024-10-10T17:19:32+01:00",
   "source_id": "v01",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "VAT registration threshold",
   "rule": "The registration threshold rose to £90,000 and the deregistration threshold to £88,000 from 1 April 2024.",
   "applies_to": "UK-established seller",
   "region": "GB",
   "legal_instrument": "VAT registration and rates rules (gov.uk)",
   "source_title": "VAT: increasing the registration and deregistration thresholds",
   "source_url": "https://www.gov.uk/government/publications/vat-increasing-the-registration-and-deregistration-thresholds",
   "source_quote": "This measure will take effect from 1 April 2024.",
   "source_updated": "2024-03-07T14:00:04+00:00",
   "source_id": "v02",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "VAT registration threshold",
   "rule": "Overseas businesses supplying goods or services to the UK must register regardless of turnover.",
   "applies_to": "overseas seller",
   "region": "GB",
   "legal_instrument": "VAT registration and rates rules (gov.uk)",
   "source_title": "Register for VAT",
   "source_url": "https://www.gov.uk/register-for-vat",
   "source_quote": "your business is based outside the UK you supply any goods or services to the UK (or expect to in the next 30 days)",
   "source_updated": "2024-10-10T17:19:32+01:00",
   "source_id": "v01",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "VAT deregistration threshold",
   "rule": "If taxable turnover falls below £88,000 you can ask HMRC to cancel registration, unless you are based outside the UK and supply goods or services to the UK.",
   "applies_to": "UK-established seller",
   "region": "GB",
   "legal_instrument": "VAT registration and rates rules (gov.uk)",
   "source_title": "Register for VAT",
   "source_url": "https://www.gov.uk/register-for-vat",
   "source_quote": "If your taxable turnover falls below £88,000 you can ask HM Revenue and Customs",
   "source_updated": "2024-10-10T17:19:32+01:00",
   "source_id": "v01",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "VAT deregistration threshold",
   "rule": "Cancellation of registration is optional below £88,000 turnover.",
   "applies_to": "UK-established seller",
   "region": "GB",
   "legal_instrument": "VAT registration and rates rules (gov.uk)",
   "source_title": "How VAT works",
   "source_url": "https://www.gov.uk/how-vat-works",
   "source_quote": "Less than £88,000 Cancel VAT registration (optional)",
   "source_updated": "2024-10-24T14:53:32+01:00",
   "source_id": "v12",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Online marketplaces: overseas sellers",
   "rule": "Goods in a consignment worth £135 or less that start outside the UK and are sold through a marketplace to GB customers have UK VAT charged at the point of sale.",
   "applies_to": "marketplace; overseas seller",
   "region": "GB",
   "legal_instrument": "HMRC rules on VAT for overseas goods sold through online marketplaces",
   "source_title": "VAT and overseas goods sold to customers in the UK using online marketplaces",
   "source_url": "https://www.gov.uk/guidance/vat-and-overseas-goods-sold-to-customers-in-the-uk-using-online-marketplaces",
   "source_quote": "customers in Great Britain (England, Scotland and Wales) will have UK supply VAT charged at the point of sale",
   "source_updated": "2022-05-13T09:03:40+01:00",
   "source_id": "v03",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Online marketplaces: overseas sellers",
   "rule": "For those goods the marketplace, not the seller, is liable for the VAT.",
   "applies_to": "marketplace; overseas seller",
   "region": "GB",
   "legal_instrument": "HMRC rules on VAT for overseas goods sold through online marketplaces",
   "source_title": "VAT and overseas goods sold to customers in the UK using online marketplaces",
   "source_url": "https://www.gov.uk/guidance/vat-and-overseas-goods-sold-to-customers-in-the-uk-using-online-marketplaces",
   "source_quote": "Where those goods are sold through an online marketplace, the online marketplace will be liable for the VAT.",
   "source_updated": "2022-05-13T09:03:40+01:00",
   "source_id": "v03",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Online marketplaces: overseas sellers",
   "rule": "The £135 limit applies to the total consignment being imported, not to individual items.",
   "applies_to": "marketplace; overseas seller",
   "region": "GB",
   "legal_instrument": "HMRC rules on VAT for overseas goods sold through online marketplaces",
   "source_title": "VAT and overseas goods sold to customers in the UK using online marketplaces",
   "source_url": "https://www.gov.uk/guidance/vat-and-overseas-goods-sold-to-customers-in-the-uk-using-online-marketplaces",
   "source_quote": "The £135 limit applies to the value of a total consignment that is imported, not the separate value of individual items that are in a consignment.",
   "source_updated": "2022-05-13T09:03:40+01:00",
   "source_id": "v03",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Online marketplaces: overseas sellers",
   "rule": "The marketplace is also liable for VAT on goods of any value that are already in the UK at the point of sale and are sold by an overseas business.",
   "applies_to": "marketplace; overseas seller",
   "region": "GB",
   "legal_instrument": "HMRC rules on VAT for overseas goods sold through online marketplaces",
   "source_title": "VAT and overseas goods sold to customers in the UK using online marketplaces",
   "source_url": "https://www.gov.uk/guidance/vat-and-overseas-goods-sold-to-customers-in-the-uk-using-online-marketplaces",
   "source_quote": "Online marketplaces will also be liable for the VAT on goods of any value that are located in the UK at the point of sale and sold by an overseas business through an online marketplace.",
   "source_updated": "2022-05-13T09:03:40+01:00",
   "source_id": "v03",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Online marketplaces: overseas sellers",
   "rule": "For goods in the UK, the overseas seller is treated as making a zero-rated supply to the marketplace, which then accounts for the VAT on the sale to the customer.",
   "applies_to": "marketplace; overseas seller",
   "region": "GB",
   "legal_instrument": "HMRC rules on VAT for overseas goods sold through online marketplaces",
   "source_title": "VAT and overseas goods sold to customers in the UK using online marketplaces",
   "source_url": "https://www.gov.uk/guidance/vat-and-overseas-goods-sold-to-customers-in-the-uk-using-online-marketplaces",
   "source_quote": "the overseas seller will be considered to have made a zero-rated supply of the goods to the online marketplace",
   "source_updated": "2022-05-13T09:03:40+01:00",
   "source_id": "v03",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Online marketplaces: overseas sellers",
   "rule": "Consignments worth more than £135 follow normal import VAT and customs rules.",
   "applies_to": "marketplace; overseas seller",
   "region": "GB",
   "legal_instrument": "HMRC rules on VAT for overseas goods sold through online marketplaces",
   "source_title": "VAT and overseas goods sold to customers in the UK using online marketplaces",
   "source_url": "https://www.gov.uk/guidance/vat-and-overseas-goods-sold-to-customers-in-the-uk-using-online-marketplaces",
   "source_quote": "Consignments valued at more than £135 Normal VAT and customs rules will apply on importation of the goods into Great Britain",
   "source_updated": "2022-05-13T09:03:40+01:00",
   "source_id": "v03",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Online marketplaces: overseas sellers",
   "rule": "Where a UK VAT-registered business customer gives its VAT number, the marketplace need not charge VAT on consignments of £135 or less. The customer accounts for it instead.",
   "applies_to": "marketplace; overseas seller",
   "region": "GB",
   "legal_instrument": "HMRC rules on VAT for overseas goods sold through online marketplaces",
   "source_title": "VAT and overseas goods sold to customers in the UK using online marketplaces",
   "source_url": "https://www.gov.uk/guidance/vat-and-overseas-goods-sold-to-customers-in-the-uk-using-online-marketplaces",
   "source_quote": "The online marketplace will not need to charge and account for VAT if the customer gives them their VAT registration number.",
   "source_updated": "2022-05-13T09:03:40+01:00",
   "source_id": "v03",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Online marketplaces: overseas sellers",
   "rule": "A business is only a marketplace if it sets terms, is involved in payments and is involved in ordering or delivery. Payment processing, listing only or redirecting only do not make it one.",
   "applies_to": "marketplace",
   "region": "GB",
   "legal_instrument": "HMRC rules on VAT for overseas goods sold through online marketplaces",
   "source_title": "Charging VAT when using an online marketplace to sell goods to customers in the UK",
   "source_url": "https://www.gov.uk/guidance/charging-vat-when-using-an-online-marketplace-to-sell-goods-to-customers-in-the-uk",
   "source_quote": "A business is not an online marketplace if it only provides one of these services",
   "source_updated": "2025-06-20T14:46:34+01:00",
   "source_id": "v04",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Online marketplaces: overseas sellers",
   "rule": "Overseas sellers who only make zero-rated deemed supplies can either register for VAT or apply for exemption from registration.",
   "applies_to": "overseas seller",
   "region": "GB",
   "legal_instrument": "HMRC rules on VAT for overseas goods sold through online marketplaces",
   "source_title": "VAT and overseas goods sold to customers in the UK using online marketplaces",
   "source_url": "https://www.gov.uk/guidance/vat-and-overseas-goods-sold-to-customers-in-the-uk-using-online-marketplaces",
   "source_quote": "Overseas sellers who only make zero-rated deemed supplies can either: register for VAT if they are not already registered apply for exemption from registration for VAT",
   "source_updated": "2022-05-13T09:03:40+01:00",
   "source_id": "v03",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Online marketplaces: overseas sellers",
   "rule": "An overseas seller that owns goods of any value in the UK at the point of sale must register and account for VAT on direct sales to customers in GB or NI.",
   "applies_to": "overseas seller",
   "region": "GB",
   "legal_instrument": "VAT rules for overseas goods sold directly to UK customers",
   "source_title": "VAT and overseas goods sold directly to customers in the UK",
   "source_url": "https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk",
   "source_quote": "you must register and account for VAT on any sales you make directly to customers in Great Britain or Northern Ireland",
   "source_updated": "2022-05-13T09:09:05+01:00",
   "source_id": "v05",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Online marketplaces: overseas sellers",
   "rule": "For direct sales of consignments of £135 or less from outside the UK to GB customers, the seller charges UK VAT at the point of sale.",
   "applies_to": "overseas seller",
   "region": "GB",
   "legal_instrument": "VAT rules for overseas goods sold directly to UK customers",
   "source_title": "VAT and overseas goods sold directly to customers in the UK",
   "source_url": "https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk",
   "source_quote": "sold directly to customers (not through an online marketplace) in Great Britain",
   "source_updated": "2022-05-13T09:09:05+01:00",
   "source_id": "v05",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "UK-established sellers on marketplaces",
   "rule": "The marketplace accounting rule is tied to sellers not established in the UK. A seller with a real UK establishment follows the normal registration rules. This second sentence is an inference from the guidance, not a quoted gov.uk statement.",
   "applies_to": "UK-established seller; marketplace",
   "region": "GB",
   "legal_instrument": "HMRC rules on VAT for overseas goods sold through online marketplaces",
   "source_title": "VAT and overseas goods sold to customers in the UK using online marketplaces",
   "source_url": "https://www.gov.uk/guidance/vat-and-overseas-goods-sold-to-customers-in-the-uk-using-online-marketplaces",
   "source_quote": "The online marketplace will be liable to account for the VAT on the sales made through its marketplace by a seller not established in the UK.",
   "source_updated": "2022-05-13T09:03:40+01:00",
   "source_id": "v03",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "UK-established sellers on marketplaces",
   "rule": "A UK business establishment exists where management decisions are made and central administration is carried out, or where there is a fixed establishment with staff and resources in the UK.",
   "applies_to": "UK-established seller; overseas seller",
   "region": "GB",
   "legal_instrument": "HMRC rules on VAT for overseas goods sold through online marketplaces",
   "source_title": "Charging VAT when using an online marketplace to sell goods to customers in the UK",
   "source_url": "https://www.gov.uk/guidance/charging-vat-when-using-an-online-marketplace-to-sell-goods-to-customers-in-the-uk",
   "source_quote": "A UK business establishment exists if either of the following conditions are met",
   "source_updated": "2025-06-20T14:46:34+01:00",
   "source_id": "v04",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "UK-established sellers on marketplaces",
   "rule": "If you use the Flat Rate Scheme, marketplace or business-customer sales where someone else accounts for the VAT are left out of the scheme calculation.",
   "applies_to": "UK-established seller",
   "region": "GB",
   "legal_instrument": "HMRC rules on VAT for overseas goods sold through online marketplaces",
   "source_title": "Charging VAT when using an online marketplace to sell goods to customers in the UK",
   "source_url": "https://www.gov.uk/guidance/charging-vat-when-using-an-online-marketplace-to-sell-goods-to-customers-in-the-uk",
   "source_quote": "will not be included in the Flat Rate Scheme calculation",
   "source_updated": "2025-06-20T14:46:34+01:00",
   "source_id": "v04",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Northern Ireland differences",
   "rule": "Northern Ireland only: for goods in NI at the point of sale to an NI customer, the marketplace is liable if the seller is not established in the UK or EU. A UK or EU established seller is liable itself.",
   "applies_to": "marketplace; UK-established seller; overseas seller",
   "region": "NI",
   "legal_instrument": "HMRC rules on VAT for overseas goods sold through online marketplaces",
   "source_title": "Charging VAT when using an online marketplace to sell goods to customers in the UK",
   "source_url": "https://www.gov.uk/guidance/charging-vat-when-using-an-online-marketplace-to-sell-goods-to-customers-in-the-uk",
   "source_quote": "not established in the UK or EU, the online marketplace will be liable for the VAT",
   "source_updated": "2025-06-20T14:46:34+01:00",
   "source_id": "v04",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "VAT rates for common seller categories",
   "rule": "The standard VAT rate is 20% on most goods and services.",
   "applies_to": "UK-established seller; overseas seller",
   "region": "GB",
   "legal_instrument": "VAT registration and rates rules (gov.uk)",
   "source_title": "VAT rates",
   "source_url": "https://www.gov.uk/vat-rates",
   "source_quote": "The standard VAT rate is 20%",
   "source_updated": "2014-12-12T14:55:23+00:00",
   "source_id": "v07",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "VAT rates for common seller categories",
   "rule": "Books, magazines, newspapers and children's picture books are zero-rated.",
   "applies_to": "UK-established seller",
   "region": "GB",
   "legal_instrument": "VAT rates (VAT Notice 701/10)",
   "source_title": "VAT rates on different goods and services",
   "source_url": "https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services",
   "source_quote": "Books 0% VAT Notice 701/10",
   "source_updated": "2026-07-10T11:11:54+01:00",
   "source_id": "v08",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "VAT rates for common seller categories",
   "rule": "Babywear, children's clothes and children's footwear are zero-rated.",
   "applies_to": "UK-established seller",
   "region": "GB",
   "legal_instrument": "VAT rates (VAT Notice 714)",
   "source_title": "VAT rates on different goods and services",
   "source_url": "https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services",
   "source_quote": "Babywear 0% VAT Notice 714",
   "source_updated": "2026-07-10T11:11:54+01:00",
   "source_id": "v08",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "VAT rates for common seller categories",
   "rule": "Prams and pushchairs are standard-rated at 20%.",
   "applies_to": "UK-established seller",
   "region": "GB",
   "legal_instrument": "VAT rates (VAT Notice 701/23)",
   "source_title": "VAT rates on different goods and services",
   "source_url": "https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services",
   "source_quote": "Prams and pushchairs are standard-rated",
   "source_updated": "2026-07-10T11:11:54+01:00",
   "source_id": "v08",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "VAT rates for common seller categories",
   "rule": "Zero-rated and reduced-rate examples on gov.uk's summary page include most food and children's clothes at zero, and children's car seats at 5%.",
   "applies_to": "UK-established seller",
   "region": "GB",
   "legal_instrument": "VAT registration and rates rules (gov.uk)",
   "source_title": "VAT rates",
   "source_url": "https://www.gov.uk/vat-rates",
   "source_quote": "Reduced rate 5% Some goods and services",
   "source_updated": "2014-12-12T14:55:23+00:00",
   "source_id": "v07",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "VAT on marketplace fees and services from overseas",
   "rule": "For business-to-business services the place of supply is where the customer belongs, and the customer accounts for UK VAT through the reverse charge when the supplier is outside the UK.",
   "applies_to": "UK-established seller",
   "region": "GB",
   "legal_instrument": "VAT Act 1994, sections 7A and 8 (per VAT Notice 741A)",
   "source_title": "Place of supply of services (VAT Notice 741A)",
   "source_url": "https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a",
   "source_quote": "B2B general rule services: supplied where the customer belongs",
   "source_updated": "2022-09-29T15:37:49+01:00",
   "source_id": "v09",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "VAT on marketplace fees and services from overseas",
   "rule": "If you only make UK services to which the reverse charge applies, you are not entitled to register for VAT in the UK for that.",
   "applies_to": "overseas seller",
   "region": "GB",
   "legal_instrument": "VAT place of supply of services (VAT Notice 741A)",
   "source_title": "Place of supply of services (VAT Notice 741A)",
   "source_url": "https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a",
   "source_quote": "you are not entitled to register for VAT in the UK",
   "source_updated": "2022-09-29T15:37:49+01:00",
   "source_id": "v09",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Making Tax Digital for VAT",
   "rule": "VAT-registered businesses are signed up to Making Tax Digital for VAT automatically on registration unless exempt, and must keep some VAT records digitally.",
   "applies_to": "UK-established seller",
   "region": "GB",
   "legal_instrument": "VAT (Making Tax Digital) rules",
   "source_title": "Register for VAT",
   "source_url": "https://www.gov.uk/register-for-vat",
   "source_quote": "HMRC will sign up your business to Making Tax Digital for VAT",
   "source_updated": "2024-10-10T17:19:32+01:00",
   "source_id": "v01",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Making Tax Digital for VAT",
   "rule": "gov.uk says all VAT-registered businesses should now be signed up and no longer need to sign up themselves.",
   "applies_to": "UK-established seller",
   "region": "GB",
   "legal_instrument": "VAT (Making Tax Digital) rules",
   "source_title": "Charge, reclaim and record VAT",
   "source_url": "https://www.gov.uk/charge-reclaim-record-vat",
   "source_quote": "should now be signed up for Making Tax Digital for VAT",
   "source_updated": "2024-10-30T10:18:47+00:00",
   "source_id": "v10",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Making Tax Digital for VAT",
   "rule": "Some VAT records must be kept digitally unless you are exempt.",
   "applies_to": "UK-established seller",
   "region": "GB",
   "legal_instrument": "VAT (Making Tax Digital) rules",
   "source_title": "Charge, reclaim and record VAT",
   "source_url": "https://www.gov.uk/charge-reclaim-record-vat",
   "source_quote": "You must keep some VAT records digitally",
   "source_updated": "2024-10-30T10:18:47+00:00",
   "source_id": "v10",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Flat Rate Scheme",
   "rule": "You can join the Flat Rate Scheme if you expect VAT taxable turnover of £150,000 or less, excluding VAT, in the next 12 months.",
   "applies_to": "UK-established seller",
   "region": "GB",
   "legal_instrument": "VAT Flat Rate Scheme",
   "source_title": "VAT Flat Rate Scheme",
   "source_url": "https://www.gov.uk/vat-flat-rate-scheme",
   "source_quote": "you expect your VAT taxable turnover to be £150,000 or less",
   "source_updated": "2024-11-11T15:16:30+00:00",
   "source_id": "v11",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Flat Rate Scheme",
   "rule": "A limited cost business pays 16.5%. That applies where goods cost less than 2% of turnover, or less than £1,000 a year if costs are above 2%.",
   "applies_to": "UK-established seller",
   "region": "GB",
   "legal_instrument": "VAT Flat Rate Scheme",
   "source_title": "VAT Flat Rate Scheme",
   "source_url": "https://www.gov.uk/vat-flat-rate-scheme",
   "source_quote": "if your goods cost less than either: 2% of your turnover £1,000 a year (if your costs are more than 2%) This means you pay a higher rate of 16.5%",
   "source_updated": "2024-11-11T15:16:30+00:00",
   "source_id": "v11",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Flat Rate Scheme",
   "rule": "On the scheme you cannot reclaim VAT on purchases, except certain capital assets over £2,000.",
   "applies_to": "UK-established seller",
   "region": "GB",
   "legal_instrument": "VAT Flat Rate Scheme",
   "source_title": "VAT Flat Rate Scheme",
   "source_url": "https://www.gov.uk/vat-flat-rate-scheme",
   "source_quote": "except for certain capital assets over £2,000",
   "source_updated": "2024-11-11T15:16:30+00:00",
   "source_id": "v11",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "VAT record-keeping",
   "rule": "VAT records must be kept for at least 6 years, or 10 years for the One Stop Shop schemes.",
   "applies_to": "UK-established seller; overseas seller",
   "region": "GB",
   "legal_instrument": "VAT record-keeping rules (gov.uk)",
   "source_title": "Charge, reclaim and record VAT",
   "source_url": "https://www.gov.uk/charge-reclaim-record-vat",
   "source_quote": "You must keep VAT records for at least 6 years",
   "source_updated": "2024-10-30T10:18:47+00:00",
   "source_id": "v10",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "VAT record-keeping",
   "rule": "Marketplaces must keep full records, including VAT invoices, for 6 years from the date goods are sold.",
   "applies_to": "marketplace",
   "region": "GB",
   "legal_instrument": "HMRC rules on VAT for overseas goods sold through online marketplaces",
   "source_title": "VAT and overseas goods sold to customers in the UK using online marketplaces",
   "source_url": "https://www.gov.uk/guidance/vat-and-overseas-goods-sold-to-customers-in-the-uk-using-online-marketplaces",
   "source_quote": "The online marketplace must keep full records (including VAT invoices) for 6 years from the date any goods are sold.",
   "source_updated": "2022-05-13T09:03:40+01:00",
   "source_id": "v03",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Marketplace due diligence and VAT numbers",
   "rule": "HMRC can hold a marketplace jointly and severally liable for unpaid VAT where an overseas seller should have registered and the marketplace knew or should have known.",
   "applies_to": "marketplace",
   "region": "GB",
   "legal_instrument": "Legislation on online marketplace liability for VAT (as referenced by gov.uk)",
   "source_title": "Check when online marketplaces must carry out VAT checks on overseas sellers",
   "source_url": "https://www.gov.uk/guidance/vat-online-marketplace-seller-checks",
   "source_quote": "Legislation allows HMRC to hold you as the operator of the online marketplace jointly and severally liable for unpaid VAT",
   "source_updated": "2020-12-31T23:00:38+00:00",
   "source_id": "v06",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Marketplace due diligence and VAT numbers",
   "rule": "A marketplace must display a verified VAT registration number on its website within 10 days of the seller giving it.",
   "applies_to": "marketplace",
   "region": "GB",
   "legal_instrument": "Legislation on online marketplace liability for VAT (as referenced by gov.uk)",
   "source_title": "Check when online marketplaces must carry out VAT checks on overseas sellers",
   "source_url": "https://www.gov.uk/guidance/vat-online-marketplace-seller-checks",
   "source_quote": "You must display a verified VRN on your website within 10 days of the seller giving it to you.",
   "source_updated": "2020-12-31T23:00:38+00:00",
   "source_id": "v06",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Marketplace due diligence and VAT numbers",
   "rule": "A marketplace must not let an overseas seller who has to be registered for UK VAT keep trading without a VAT registration number.",
   "applies_to": "marketplace; overseas seller",
   "region": "GB",
   "legal_instrument": "Legislation on online marketplace liability for VAT (as referenced by gov.uk)",
   "source_title": "Check when online marketplaces must carry out VAT checks on overseas sellers",
   "source_url": "https://www.gov.uk/guidance/vat-online-marketplace-seller-checks",
   "source_quote": "Do not allow an overseas seller who must be registered for UK VAT to continue to trade on your marketplace if they do not have a VRN",
   "source_updated": "2020-12-31T23:00:38+00:00",
   "source_id": "v06",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Digital platform reporting rules",
   "rule": "From 1 January 2024 platform operators in the UK may need to collect seller details and report them to HMRC.",
   "applies_to": "marketplace; online seller",
   "region": "GB",
   "legal_instrument": "Reporting Rules for Digital Platforms (HMRC)",
   "source_title": "Selling goods or services on a digital platform",
   "source_url": "https://www.gov.uk/guidance/selling-goods-or-services-on-a-digital-platform",
   "source_quote": "New rules started in the UK from 1 January 2024 which mean if you sell on digital platforms, the platform operator may need to",
   "source_updated": "2025-09-22T18:18:09+01:00",
   "source_id": "v13",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Digital platform reporting rules",
   "rule": "A seller's details are not reported if they make fewer than 30 sales of goods in a calendar year and receive less than 2,000 euros (about £1,700) for them.",
   "applies_to": "online seller",
   "region": "GB",
   "legal_instrument": "Reporting Rules for Digital Platforms",
   "source_title": "Selling goods or services on a digital platform",
   "source_url": "https://www.gov.uk/guidance/selling-goods-or-services-on-a-digital-platform",
   "source_quote": "make fewer than 30 sales of goods in a calendar year receive less than 2,000 euros (about £1,700) for those sales",
   "source_updated": "2025-09-22T18:18:09+01:00",
   "source_id": "v13",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Digital platform reporting rules",
   "rule": "Platform operators collect seller information each year and send it to HMRC by the following January.",
   "applies_to": "marketplace",
   "region": "GB",
   "legal_instrument": "Reporting Rules for Digital Platforms",
   "source_title": "Selling goods or services on a digital platform",
   "source_url": "https://www.gov.uk/guidance/selling-goods-or-services-on-a-digital-platform",
   "source_quote": "They need to collect this information yearly and send to HMRC by the following January.",
   "source_updated": "2025-09-22T18:18:09+01:00",
   "source_id": "v13",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Digital platform reporting rules",
   "rule": "HMRC shares seller information with the seller's country tax authority if that country follows the same rules.",
   "applies_to": "online seller",
   "region": "GB",
   "legal_instrument": "Reporting Rules for Digital Platforms",
   "source_title": "Selling goods or services on a digital platform",
   "source_url": "https://www.gov.uk/guidance/selling-goods-or-services-on-a-digital-platform",
   "source_quote": "HMRC will share your information with your country",
   "source_updated": "2025-09-22T18:18:09+01:00",
   "source_id": "v13",
   "confirmed_on": "2026-10-04"
  },
  {
   "topic": "Digital platform reporting rules",
   "rule": "Platform operators must report sellers who actively supply or are paid for goods or services on the platform and live in the UK or another reportable jurisdiction.",
   "applies_to": "marketplace",
   "region": "GB",
   "legal_instrument": "Reporting Rules for Digital Platforms",
   "source_title": "Check if you need to register as a digital platform operator",
   "source_url": "https://www.gov.uk/guidance/check-if-you-need-to-register-as-a-digital-platform-operator",
   "source_quote": "You need to report sellers who actively supply or are paid for goods or services on your digital platform",
   "source_updated": "2026-07-21T17:00:11+01:00",
   "source_id": "v14",
   "confirmed_on": "2026-10-04"
  }
 ]
}