Amazon: VAT
Commons · Question 99815 · Tabled 15 Dec 2025 · Treasury · Official record
Answered 22 Dec 2025
Question
Asked by Daisy Cooper
To ask the Chancellor of the Exchequer, what discussions her department has had with Amazon on its proposal to support the collection of £700 million in VAT receipts from online marketplace sellers operating overseas.
Answer
Answered by Dan Tomlinson, 22 Dec 2025
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...