Sales: Regulation
Commons · Question 18228 · Tabled 5 Dec 2024 · Treasury · Official record
Answered 13 Dec 2024
Question
Asked by Matt Vickers
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of extending deemed reseller rules to cover UK-established sellers.
Answer
Answered by James Murray, 13 Dec 2024
Since 1 January 2021 overseas sellers, or online marketplaces where they facilitate the sale, are required to be registered and account for VAT for supplies of low value imports of £135 or less. Where an overseas seller sells goods located in the UK at th...