VAT and overseas goods sold directly to customers in the UK through the business website

From 1 January 2021, consignments of goods with a value of £135 or less that are outside the UK and sold directly to customers in Great Britain, (England, Scotland and Wales), will have UK ‘supply VAT’ charged at the point of sale rather than be liable to import VAT.

This factsheet outlines the full details and answers some key questions.