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VAT and overseas goods sold to customers in the UK using online marketplaces (OMP’s)

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

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

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